Corporate Governance Statement
Corporate governance at Fortum is based Finnish laws, the company's Articles of Association and the Finnish Corporate Governance Code 2010. The Corporate Governance Statement is issued separately from the Operating and financial review, and it has been reviewed by the Audit and Risk Committee of Fortum's Board of Directors.
Fortum prepares consolidated financial statements and interim reports in accordance with the International Financial Reporting Standards (IFRS), as adopted by the EU, the Finnish Securities Markets Act as well as the appropriate Financial Supervision Authority's regulations and guidelines and NASDAQ OMX Helsinki Ltd's rules. The company's Operating and financial review and the parent company financial statements are prepared in accordance with the Finnish Companies Act, Accounting Act, Securities Market Act and the opinions and guidelines of the Finnish Accounting Board. The auditor's report covers the Operating and financial review, consolidated financial statements and the parent company financial statements. The Finnish Corporate Governance Code 2010 is available on the website of the Securities Markets Association (www.cgfinland.fi).