Subject to the prevailing rules and regulations, under the supervision of the Audit Committee, the designated Financial Officers and Internal Auditors are required to maintain HD Faculty's “Earnings Protection” key measurement indicators of the basic earnings power of HD Faculty.

A) Measurement of profitability; (B) Returns on capital; (C) Pre-tax coverage ratio; (D) Profit margins; (E) Earnings on asset segments; (F) Source of future earnings growth; (G) Consistency of core earnings; (H) Exceptional or extraordinary items; (I) Pension service coverage, where applicable; (J) Ability to finance growth internally; (K) Inflation-adjusted earning capacity; (L) Tax environment; (M) Dividend cover; (N) Dividend and payout ratios; (O) Restrictions on profit repatriation; (P) Provision in respect smoothing of profits; (Q) Compensation for services; (R) Expenditure incurred; (S) Payment methods; (T) Lien and setoff; (U) Right to assign or transfer; and (V) Accounts receivable coverage.

From time to time, items, (A) to (P), are required to be addressed, and as such are not elaborated upon in this section. However, the statement of cash flows, footnote disclosures, including results of operations, liquidity and capital resources, capital requirements, and disclosures about market risks, are prepared to address items (A) to (P), above, in light of items (Q) to (V), above, via the links below: