412. Companies should have creditor protection procedures in relation to mergers, capital decrease, split mergers and such other matters.

413. The Board should formulate, develop and implement a framework of engagement with stakeholders which it should constantly review in a structured way.

414. The Board should encourage the formation of appropriate stakeholder associations to facilitate structured and constructive stakeholder engagement.

415. Views and opinions of stakeholders should be taken on board in formulating, developing and implementing strategies of the company.

416. The Board should use generally recognized internal control models and frameworks in order to behave responsibly towards all stakeholders.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE