Annual report 2010

75 The audit committee evaluates the auditor’s report prior toits s ubmission t o shareholders at th e g eneral m eeting o fshareholdersComplianceProvided for in paragraph 3.1 of Article 3 ofthe Regulations for the Audit Committee ofthe Board of Directors of the Company.Dividends76 The board of directors has approved an internal documentthat g overns acceptance by t he b oard o f directors o frecommendations r egarding t he si ze of di vidends(regulations for dividend policy)77 The r egulations f or di vidend p olicy contain t he procedurefor d etermining the mi nimum p ortion of t he j oint-stockcompany’s ne t pr ofit to be p aid o ut as di vidends anddefining t he c onditions f or not pa ying or p artially pa yingdividends on preference shares the size of whose dividendsis specified in the articles of association of the joint-stockcompany78 Information concerning the joint-stock company’s dividendpolicy a nd a mendments t hereto i s publ ished i n t heperiodical s pecified in t he ar ticles of as sociation o f t hejoint-stock company f or t he pur poses of p ublishingannouncements about general meetings of shareholders andis posted on the joint-stock company’s websiteComplianceComplianceThe B oard of Directors of t he C ompanydecided o n S eptember 8, 2 010, t o approvethe Re gulations f or D ividend P olicy of t heCompany.Provided for in Articles 3, 4, and 5 of theRegulations f or Dividend P olicy of t heCompany.Partial compliance Information c oncerning t he C ompany’sdividend policy and amendments thereto isposted o n t he C ompany’s w ebsite i naccordance with th e R egulations f orInformation Policy of the Company.