Entity Characteristics

Not scored

The Entity Characteristics aspect identifies the reporting entity's attributes that remain constant across different reporting periods (year-on-year).

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	Topic	Max Score	Pre-fill	Evidence
EC1	Reporting entity	Not scored	Eligible	Not required
EC2	Nature of ownership	Not scored	Eligible	Not required
EC3	Entity commencement date	Not scored	Eligible	Not required
EC4	Reporting year	Not scored	Eligible	Not required