The International Management Committee, which meets annually  to develop strategies and procedures which are detailed  in the "Management Policy Guidelines,".  These guidelines are s the Group's policies, procedures  governance regulations.  At the International Management Meeting, the management policy and annual plan are discussed, and the Management Policy Guidelines are reviewed on a regular basis.  In addition, the "Manual on Standards of Business Conduct" is distributed to each employee clearly defining the conduct of conduct for all business transactions and employee conduct.  At the end of each fiscal year, a "Certificate of Compliance" is sent to management at each subsidiary company to have them sign a declaration that they understand the contents of the Management Policy Guidelines and Manual on Standards of Business Conduct and that they have discussed it thoroughly with their subordinates.