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8.11 What is the purpose of an Operating and Financial Review (OFR)?
A To provide the board of directors with a narrative statement by the audit committee of its findings on the efficacy of internal operational and financial controls.
B To set out the directors' analysis of the business, in order to provide investors with a historical and prospective view through the eyes of management.
C To provide a statement that the company is a going concern.
答案：B
8.12 Which of the following are advantages of having non-executive directors on the company board?
1 They can provide a wider perspective than executive directors.
2 They provide reassurance to shareholders.
3 They may have external experience and knowledge which executive directors do not possess.
4 They have more time to devote to the role.
A 1 and 3
B 1, 2 and 3
C 1, 3 and 4
D 2 and 4
答案：B
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