FRIP Appendix

Fraud, misappropriation, and other fiscal irregularities include, but are not limited to:

1.             Falsification or alteration of accounting records.

2.             Forgery or alteration of a cheque, bank draft, or any other document.

3.             Misappropriation or theft of funds, securities, supplies, or other assets (see B10, Staff Handbook/Code of Business Conduct: "Company Funds and Property").

4.             Impropriety in the handling or reporting of money or financial transactions.

5.             Suppression or omission of the effects of transactions from records or documents.

6.             Recording of transactions without substance.

7.             Intentional misapplication of accounting policies,

8.             Wilful misrepresentations of transactions or of the entity's state of affairs.

9.             Profiteering as a result of insider knowledge of securities activities.

10.         Disclosing to other persons the securities activities engaged in, or contemplated by, the company (see B13, Staff Handbook/Code of Business Conduct: "Privacy and Confidentiality).

11.         Disclosing confidential and proprietary information to outside parties.

12.         Accepting or seeking anything of (material) value from vendors or persons providing services/material to the company (exceptions: see B5, Staff Handbook/Code of Business Conduct: "Gifts, Entertainment and Favours". Gifts or entertainment of a value less than £25 given without intent to influence a particular decision(s) will normally be acceptable).

13.         Unauthorised destruction or removal of records, furniture, fixtures, or equipment.

14.         Any dishonest or fraudulent act or intentional accounting irregularity.