Corporate Governance

Although there are no corporate governance requirements under the laws of the Isle of Man, the Directors acknowledge the importance of the Combined Code and, following Admission, intend to comply with its principles so far as is practicable and appropriate given the size of the Company and the constitution of the Board.


The Board also intends that the Company should operate substantially in compliance with the QCA Corporate Governance Guidelines for AIM Companies to the extent considered applicable to the Company.


The Board has established an Audit Committee and a Remuneration Committee, each with formally delegated rules and responsibilities. Each of these committees will meet regularly, and at least twice each year. Each of the Committees contains two independent non-executive directors, in accordance with the QCA Guidelines.


Audit Committee

On Admission, the Audit Committee comprises Dr. John Robertson, Mr. Gordon Toll and Sarangua Davaadorj and will be chaired by Dr. John Robertson.


The Audit Committee will meet at least three times a year and has an agenda linked to events in the Group’s financial calendar, including a review of the Company’s annual and half yearly results, the review of the internal controls of the Group and ensuring that the financial performance of the Group is properly reported and monitored. The Audit Committee is responsible, inter alia, for:

(a) considering the appointment of the auditors of the Group, their fees, any questions of or relating to their resignation or removal and their objectivity and independence in the conduct of the audit, and reviewing the nature and extent of non-auditing services provided by the auditors, seeking to balance the maintenance of objectivity and value for money;

(b) discussing with the auditors before the audit commences the nature and scope of the audit and reviewing the audit process;

(c) monitoring the integrity of the financial statements of the Company and any formal announcements relating to the Company’s financial performance, reviewing significant financial reporting judgments contained in them, including reviewing the half-yearly and annual financial statements before submission to the Board;

(d) reviewing the Company’s internal control systems; and

(e) considering such other matters as the Board may from time to time refer to it.


The Audit Committee is required to report its findings to the Board and identifying any matters in respect of which it considers that action or improvement is needed.


Remuneration Committee
The Remuneration Committee consists of Mr. Gordon Toll, Dr. Janchiv Oyungerel and Dr. John Robertson and will be chaired by Dr. Janchiv Oyungerel. The Remuneration Committee will review the performance of the Executive Directors and the scale and structure of their remuneration. The Remuneration Committee will also make recommendations to the Board regarding employee incentives including performance related pay, profit sharing schemes or share incentive schemes.


The Company has adopted a model code for dealing in Ordinary Shares by Directors and employees which is appropriate for an AIM-quoted company.


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