270. Every company should have a disclosure policy which outlines, among other things, the implementation, monitoring and review of the main disclosure principles set out in this Code.

271. All executive and non-executive directors should have access to Board papers and materials and should be able to respond to any queries raised as promptly and fully as possible.

272. Full minutes of meetings of the Board and of shareholders must be kept by the company secretary and be open for inspection at any time during office hours on reasonable notice to the company secretary.

273. If a company is under the control of another company, consolidated financial statements and combined financial statements should additionally be disclosed.

274. Where the Board has made decisions on matters of strategic and operational importance, full, timely and accurate disclosure should be made of them including details of the attending directors and voting results, if any.

275. Every company should give its shareholders and other stakeholders ample opportunity to inspect corporate books, records, minutes of Board meetings and stock registers and provide them with annual reports and financial statements free of charge and without restriction but subject only to the company’s confidentiality and commercial sensitivity rules.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE