id	sid	tid	token	lemma	pos
iiclr-17790	1	1	reform	reform	NOUN
iiclr-17790	1	2	of	of	ADP
iiclr-17790	1	3	corporate	corporate	ADJ
iiclr-17790	1	4	governance	governance	NOUN
iiclr-17790	1	5	in	in	ADP
iiclr-17790	1	6	the	the	DET
iiclr-17790	1	7	united	united	PROPN
iiclr-17790	1	8	states	states	PROPN
iiclr-17790	1	9	and	and	CCONJ
iiclr-17790	1	10	the	the	DET
iiclr-17790	1	11	new	new	ADJ
iiclr-17790	1	12	challenge	challenge	NOUN
iiclr-17790	1	13	of	of	ADP
iiclr-17790	1	14	the	the	DET
iiclr-17790	1	15	european	european	PROPN
iiclr-17790	1	16	union	union	PROPN
iiclr-17790	1	17	:	:	PUNCT
iiclr-17790	1	18	the	the	DET
iiclr-17790	1	19	italian	italian	ADJ
iiclr-17790	1	20	case	case	NOUN
iiclr-17790	1	21	,	,	PUNCT
iiclr-17790	1	22	the	the	DET
iiclr-17790	1	23	the	the	DET
iiclr-17790	1	24	reform	reform	NOUN
iiclr-17790	1	25	of	of	ADP
iiclr-17790	1	26	corporate	corporate	ADJ
iiclr-17790	1	27	governance	governance	NOUN
iiclr-17790	1	28	in	in	ADP
iiclr-17790	1	29	the	the	DET
iiclr-17790	1	30	united	united	PROPN
iiclr-17790	1	31	states	states	PROPN
iiclr-17790	1	32	and	and	CCONJ
iiclr-17790	1	33	the	the	DET
iiclr-17790	1	34	new	new	ADJ
iiclr-17790	1	35	challenge	challenge	NOUN
iiclr-17790	1	36	of	of	ADP
iiclr-17790	1	37	the	the	DET
iiclr-17790	1	38	european	european	PROPN
iiclr-17790	1	39	union	union	PROPN
iiclr-17790	1	40	:	:	PUNCT
iiclr-17790	1	41	the	the	DET
iiclr-17790	1	42	italian	italian	ADJ
iiclr-17790	1	43	case	case	NOUN
iiclr-17790	1	44	valentina	valentina	PROPN
iiclr-17790	1	45	barbanti	barbanti	PROPN
iiclr-17790	1	46	*	*	PROPN
iiclr-17790	1	47	introduction	introduction	NOUN
iiclr-17790	1	48	the	the	DET
iiclr-17790	1	49	scandals	scandal	NOUN
iiclr-17790	1	50	of	of	ADP
iiclr-17790	1	51	the	the	DET
iiclr-17790	1	52	recent	recent	ADJ
iiclr-17790	1	53	past	past	NOUN
iiclr-17790	1	54	involving	involve	VERB
iiclr-17790	1	55	enron	enron	PROPN
iiclr-17790	1	56	corp	corp	PROPN
iiclr-17790	1	57	.	.	PROPN
iiclr-17790	1	58	and	and	CCONJ
iiclr-17790	1	59	other	other	ADJ
iiclr-17790	1	60	major	major	ADJ
iiclr-17790	1	61	companies	company	NOUN
iiclr-17790	1	62	have	have	AUX
iiclr-17790	1	63	raised	raise	VERB
iiclr-17790	1	64	serious	serious	ADJ
iiclr-17790	1	65	concerns	concern	NOUN
iiclr-17790	1	66	about	about	ADP
iiclr-17790	1	67	the	the	DET
iiclr-17790	1	68	effectiveness	effectiveness	NOUN
iiclr-17790	1	69	of	of	ADP
iiclr-17790	1	70	the	the	DET
iiclr-17790	1	71	governance	governance	NOUN
iiclr-17790	1	72	rules	rule	NOUN
iiclr-17790	1	73	applicable	applicable	ADJ
iiclr-17790	1	74	to	to	ADP
iiclr-17790	1	75	public	public	ADJ
iiclr-17790	1	76	companies	company	NOUN
iiclr-17790	1	77	in	in	ADP
iiclr-17790	1	78	the	the	DET
iiclr-17790	1	79	united	united	PROPN
iiclr-17790	1	80	states	states	PROPN
iiclr-17790	1	81	.	.	PUNCT
iiclr-17790	2	1	not	not	PART
iiclr-17790	2	2	surprisingly	surprisingly	ADV
iiclr-17790	2	3	,	,	PUNCT
iiclr-17790	2	4	corporate	corporate	ADJ
iiclr-17790	2	5	governance	governance	NOUN
iiclr-17790	2	6	is	be	AUX
iiclr-17790	2	7	one	one	NUM
iiclr-17790	2	8	of	of	ADP
iiclr-17790	2	9	the	the	DET
iiclr-17790	2	10	main	main	ADJ
iiclr-17790	2	11	items	item	NOUN
iiclr-17790	2	12	of	of	ADP
iiclr-17790	2	13	the	the	DET
iiclr-17790	2	14	reform	reform	NOUN
iiclr-17790	2	15	outlined	outline	VERB
iiclr-17790	2	16	by	by	ADP
iiclr-17790	2	17	the	the	DET
iiclr-17790	2	18	sarbanes	sarbanes	PROPN
iiclr-17790	2	19	-	-	PUNCT
iiclr-17790	2	20	oxley	oxley	ADJ
iiclr-17790	2	21	act	act	NOUN
iiclr-17790	2	22	of	of	ADP
iiclr-17790	2	23	2002	2002	NUM
iiclr-17790	2	24	(	(	PUNCT
iiclr-17790	2	25	act	act	PROPN
iiclr-17790	2	26	)	)	PUNCT
iiclr-17790	2	27	,	,	PUNCT
iiclr-17790	2	28	'	'	PUNCT
iiclr-17790	2	29	which	which	PRON
iiclr-17790	2	30	is	be	AUX
iiclr-17790	2	31	the	the	DET
iiclr-17790	2	32	most	most	ADV
iiclr-17790	2	33	significant	significant	ADJ
iiclr-17790	2	34	securities	security	NOUN
iiclr-17790	2	35	legislation	legislation	NOUN
iiclr-17790	2	36	affecting	affect	VERB
iiclr-17790	2	37	public	public	ADJ
iiclr-17790	2	38	companies	company	NOUN
iiclr-17790	2	39	to	to	PART
iiclr-17790	2	40	be	be	AUX
iiclr-17790	2	41	enacted	enact	VERB
iiclr-17790	2	42	in	in	ADP
iiclr-17790	2	43	the	the	DET
iiclr-17790	2	44	united	united	PROPN
iiclr-17790	2	45	states	states	PROPN
iiclr-17790	2	46	since	since	SCONJ
iiclr-17790	2	47	the	the	DET
iiclr-17790	2	48	adoption	adoption	NOUN
iiclr-17790	2	49	of	of	ADP
iiclr-17790	2	50	the	the	DET
iiclr-17790	2	51	securities	security	NOUN
iiclr-17790	2	52	act	act	NOUN
iiclr-17790	2	53	of	of	ADP
iiclr-17790	2	54	1933	1933	NUM
iiclr-17790	2	55	and	and	CCONJ
iiclr-17790	2	56	the	the	DET
iiclr-17790	2	57	securities	securities	PROPN
iiclr-17790	2	58	exchange	exchange	PROPN
iiclr-17790	2	59	act	act	NOUN
iiclr-17790	2	60	of	of	ADP
iiclr-17790	2	61	1934	1934	NUM
iiclr-17790	2	62	.	.	PUNCT
iiclr-17790	3	1	the	the	DET
iiclr-17790	3	2	act	act	NOUN
iiclr-17790	3	3	also	also	ADV
iiclr-17790	3	4	manifests	manifest	VERB
iiclr-17790	3	5	the	the	DET
iiclr-17790	3	6	new	new	ADJ
iiclr-17790	3	7	focus	focus	NOUN
iiclr-17790	3	8	of	of	ADP
iiclr-17790	3	9	the	the	DET
iiclr-17790	3	10	securities	security	NOUN
iiclr-17790	3	11	and	and	CCONJ
iiclr-17790	3	12	exchange	exchange	PROPN
iiclr-17790	3	13	commission	commission	PROPN
iiclr-17790	3	14	(	(	PUNCT
iiclr-17790	3	15	sec	sec	PROPN
iiclr-17790	3	16	)	)	PUNCT
iiclr-17790	3	17	on	on	ADP
iiclr-17790	3	18	foreign	foreign	ADJ
iiclr-17790	3	19	private	private	ADJ
iiclr-17790	3	20	issuers.2	issuers.2	NOUN
iiclr-17790	3	21	under	under	ADP
iiclr-17790	3	22	the	the	DET
iiclr-17790	3	23	act	act	NOUN
iiclr-17790	3	24	,	,	PUNCT
iiclr-17790	3	25	foreign	foreign	ADJ
iiclr-17790	3	26	private	private	ADJ
iiclr-17790	3	27	issuers	issuer	NOUN
iiclr-17790	3	28	must	must	AUX
iiclr-17790	3	29	now	now	ADV
iiclr-17790	3	30	comply	comply	VERB
iiclr-17790	3	31	with	with	ADP
iiclr-17790	3	32	u.s	u.s	PROPN
iiclr-17790	3	33	.	.	PROPN
iiclr-17790	3	34	corporate	corporate	ADJ
iiclr-17790	3	35	governance	governance	NOUN
iiclr-17790	3	36	rules	rule	NOUN
iiclr-17790	3	37	;	;	PUNCT
iiclr-17790	3	38	previously	previously	ADV
iiclr-17790	3	39	,	,	PUNCT
iiclr-17790	3	40	regulation	regulation	NOUN
iiclr-17790	3	41	in	in	ADP
iiclr-17790	3	42	this	this	DET
iiclr-17790	3	43	area	area	NOUN
iiclr-17790	3	44	was	be	AUX
iiclr-17790	3	45	left	leave	VERB
iiclr-17790	3	46	to	to	ADP
iiclr-17790	3	47	the	the	DET
iiclr-17790	3	48	discretion	discretion	NOUN
iiclr-17790	3	49	of	of	ADP
iiclr-17790	3	50	home	home	NOUN
iiclr-17790	3	51	country	country	NOUN
iiclr-17790	3	52	regulators	regulator	NOUN
iiclr-17790	3	53	.	.	PUNCT
iiclr-17790	4	1	the	the	DET
iiclr-17790	4	2	corporate	corporate	ADJ
iiclr-17790	4	3	governance	governance	NOUN
iiclr-17790	4	4	listing	list	VERB
iiclr-17790	4	5	standards	standard	NOUN
iiclr-17790	4	6	proposed	propose	VERB
iiclr-17790	4	7	and	and	CCONJ
iiclr-17790	4	8	adopted	adopt	VERB
iiclr-17790	4	9	by	by	ADP
iiclr-17790	4	10	the	the	DET
iiclr-17790	4	11	new	new	PROPN
iiclr-17790	4	12	york	york	PROPN
iiclr-17790	4	13	stock	stock	PROPN
iiclr-17790	4	14	exchange	exchange	PROPN
iiclr-17790	4	15	(	(	PUNCT
iiclr-17790	4	16	nyse	nyse	PROPN
iiclr-17790	4	17	)	)	PUNCT
iiclr-17790	4	18	and	and	CCONJ
iiclr-17790	4	19	the	the	DET
iiclr-17790	4	20	nasdaq	nasdaq	PROPN
iiclr-17790	4	21	stock	stock	PROPN
iiclr-17790	4	22	exchange	exchange	PROPN
iiclr-17790	4	23	(	(	PUNCT
iiclr-17790	4	24	nasdaq	nasdaq	PROPN
iiclr-17790	4	25	)	)	PUNCT
iiclr-17790	4	26	which	which	PRON
iiclr-17790	4	27	were	be	AUX
iiclr-17790	4	28	approved	approve	VERB
iiclr-17790	4	29	by	by	ADP
iiclr-17790	4	30	the	the	DET
iiclr-17790	4	31	sec	sec	PROPN
iiclr-17790	4	32	on	on	ADP
iiclr-17790	4	33	november	november	PROPN
iiclr-17790	4	34	4	4	NUM
iiclr-17790	4	35	,	,	PUNCT
iiclr-17790	4	36	2003	2003	NUM
iiclr-17790	4	37	(	(	PUNCT
iiclr-17790	4	38	the	the	DET
iiclr-17790	4	39	new	new	ADJ
iiclr-17790	4	40	corporate	corporate	ADJ
iiclr-17790	4	41	governance	governance	NOUN
iiclr-17790	4	42	standards	standard	NOUN
iiclr-17790	4	43	)	)	PUNCT
iiclr-17790	4	44	,	,	PUNCT
iiclr-17790	4	45	will	will	AUX
iiclr-17790	4	46	also	also	ADV
iiclr-17790	4	47	have	have	VERB
iiclr-17790	4	48	a	a	DET
iiclr-17790	4	49	significant	significant	ADJ
iiclr-17790	4	50	impact	impact	NOUN
iiclr-17790	4	51	on	on	ADP
iiclr-17790	4	52	non	non	ADJ
iiclr-17790	4	53	-	-	ADJ
iiclr-17790	4	54	u.s	u.s	ADJ
iiclr-17790	4	55	.	.	PROPN
iiclr-17790	4	56	companies	company	NOUN
iiclr-17790	4	57	that	that	PRON
iiclr-17790	4	58	are	be	AUX
iiclr-17790	4	59	listed	list	VERB
iiclr-17790	4	60	on	on	ADP
iiclr-17790	4	61	the	the	DET
iiclr-17790	4	62	nyse	nyse	PROPN
iiclr-17790	4	63	or	or	CCONJ
iiclr-17790	4	64	trade	trade	NOUN
iiclr-17790	4	65	through	through	ADP
iiclr-17790	4	66	nasdaq.3	nasdaq.3	PROPN
iiclr-17790	4	67	*	*	PUNCT
iiclr-17790	4	68	associate	associate	PROPN
iiclr-17790	4	69	allen	allen	PROPN
iiclr-17790	4	70	&	&	CCONJ
iiclr-17790	4	71	overy	overy	PROPN
iiclr-17790	4	72	,	,	PUNCT
iiclr-17790	4	73	rome	rome	PROPN
iiclr-17790	4	74	and	and	CCONJ
iiclr-17790	4	75	new	new	PROPN
iiclr-17790	4	76	york	york	PROPN
iiclr-17790	4	77	;	;	PUNCT
iiclr-17790	4	78	ll.m	ll.m	X
iiclr-17790	4	79	.	.	PUNCT
iiclr-17790	5	1	(	(	PUNCT
iiclr-17790	5	2	2002	2002	NUM
iiclr-17790	5	3	)	)	PUNCT
iiclr-17790	5	4	,	,	PUNCT
iiclr-17790	5	5	new	new	PROPN
iiclr-17790	5	6	york	york	PROPN
iiclr-17790	5	7	university	university	PROPN
iiclr-17790	5	8	;	;	PUNCT
iiclr-17790	5	9	master	master	NOUN
iiclr-17790	5	10	degree	degree	NOUN
iiclr-17790	5	11	(	(	PUNCT
iiclr-17790	5	12	1997	1997	NUM
iiclr-17790	5	13	)	)	PUNCT
iiclr-17790	5	14	,	,	PUNCT
iiclr-17790	5	15	university	university	NOUN
iiclr-17790	5	16	of	of	ADP
iiclr-17790	5	17	rome	rome	PROPN
iiclr-17790	5	18	"	"	PUNCT
iiclr-17790	5	19	la	la	X
iiclr-17790	5	20	sapienza	sapienza	NOUN
iiclr-17790	5	21	"	"	PUNCT
iiclr-17790	5	22	;	;	PUNCT
iiclr-17790	5	23	law	law	NOUN
iiclr-17790	5	24	degree	degree	NOUN
iiclr-17790	5	25	(	(	PUNCT
iiclr-17790	5	26	1994	1994	NUM
iiclr-17790	5	27	)	)	PUNCT
iiclr-17790	5	28	.	.	PUNCT
iiclr-17790	6	1	i	i	PRON
iiclr-17790	6	2	would	would	AUX
iiclr-17790	6	3	like	like	VERB
iiclr-17790	6	4	to	to	PART
iiclr-17790	6	5	thank	thank	VERB
iiclr-17790	6	6	kenneth	kenneth	PROPN
iiclr-17790	6	7	rivlin	rivlin	PROPN
iiclr-17790	6	8	,	,	PUNCT
iiclr-17790	6	9	jamaica	jamaica	PROPN
iiclr-17790	6	10	potts	pott	VERB
iiclr-17790	6	11	szeliga	szeliga	ADV
iiclr-17790	6	12	,	,	PUNCT
iiclr-17790	6	13	and	and	CCONJ
iiclr-17790	6	14	bruno	bruno	PROPN
iiclr-17790	6	15	gencarelli	gencarelli	PROPN
iiclr-17790	6	16	for	for	ADP
iiclr-17790	6	17	their	their	PRON
iiclr-17790	6	18	encouragement	encouragement	NOUN
iiclr-17790	6	19	and	and	CCONJ
iiclr-17790	6	20	helpful	helpful	ADJ
iiclr-17790	6	21	comments	comment	NOUN
iiclr-17790	6	22	.	.	PUNCT
iiclr-17790	7	1	1	1	X
iiclr-17790	7	2	.	.	X
iiclr-17790	7	3	see	see	VERB
iiclr-17790	7	4	15	15	NUM
iiclr-17790	7	5	u.s.c	u.s.c	ADJ
iiclr-17790	7	6	.	.	PUNCT
iiclr-17790	8	1	§	§	PROPN
iiclr-17790	8	2	§	§	PROPN
iiclr-17790	8	3	7201	7201	NUM
iiclr-17790	8	4	-	-	SYM
iiclr-17790	8	5	7266	7266	NUM
iiclr-17790	8	6	(	(	PUNCT
iiclr-17790	8	7	2002	2002	NUM
iiclr-17790	8	8	)	)	PUNCT
iiclr-17790	8	9	.	.	PUNCT
iiclr-17790	9	1	2	2	X
iiclr-17790	9	2	.	.	X
iiclr-17790	9	3	see	see	VERB
iiclr-17790	9	4	infra	infra	NOUN
iiclr-17790	9	5	note	note	VERB
iiclr-17790	9	6	8	8	NUM
iiclr-17790	9	7	,	,	PUNCT
iiclr-17790	9	8	for	for	ADP
iiclr-17790	9	9	the	the	DET
iiclr-17790	9	10	definition	definition	NOUN
iiclr-17790	9	11	of	of	ADP
iiclr-17790	9	12	"	"	PUNCT
iiclr-17790	9	13	foreign	foreign	ADJ
iiclr-17790	9	14	private	private	ADJ
iiclr-17790	9	15	issuer	issuer	NOUN
iiclr-17790	9	16	.	.	PUNCT
iiclr-17790	9	17	"	"	PUNCT
iiclr-17790	10	1	3	3	X
iiclr-17790	10	2	.	.	X
iiclr-17790	10	3	see	see	VERB
iiclr-17790	10	4	u.s	u.s	PROPN
iiclr-17790	10	5	.	.	PROPN
iiclr-17790	10	6	securities	securities	PROPN
iiclr-17790	10	7	and	and	CCONJ
iiclr-17790	10	8	exchange	exchange	PROPN
iiclr-17790	10	9	commission	commission	PROPN
iiclr-17790	10	10	release	release	VERB
iiclr-17790	10	11	no	no	NOUN
iiclr-17790	10	12	.	.	NOUN
iiclr-17790	10	13	34	34	NUM
iiclr-17790	10	14	-	-	SYM
iiclr-17790	10	15	48745	48745	NUM
iiclr-17790	10	16	,	,	PUNCT
iiclr-17790	10	17	available	available	ADJ
iiclr-17790	10	18	at	at	ADP
iiclr-17790	10	19	http://www.sec.gov/rules/sro/34-48745.htm	http://www.sec.gov/rules/sro/34-48745.htm	PROPN
iiclr-17790	10	20	(	(	PUNCT
iiclr-17790	10	21	last	last	ADV
iiclr-17790	10	22	visited	visit	VERB
iiclr-17790	10	23	dec	dec	PROPN
iiclr-17790	10	24	.	.	PROPN
iiclr-17790	11	1	2,2003	2,2003	NUM
iiclr-17790	11	2	)	)	PUNCT
iiclr-17790	12	1	[	[	X
iiclr-17790	12	2	hereinafter	hereinafter	NOUN
iiclr-17790	12	3	release	release	NOUN
iiclr-17790	12	4	no	no	NOUN
iiclr-17790	12	5	.	.	NOUN
iiclr-17790	12	6	34	34	NUM
iiclr-17790	12	7	-	-	SYM
iiclr-17790	12	8	48745	48745	NUM
iiclr-17790	12	9	]	]	PUNCT
iiclr-17790	12	10	.	.	PUNCT
iiclr-17790	13	1	on	on	ADP
iiclr-17790	13	2	august	august	PROPN
iiclr-17790	13	3	16	16	NUM
iiclr-17790	13	4	,	,	PUNCT
iiclr-17790	13	5	2002	2002	NUM
iiclr-17790	13	6	,	,	PUNCT
iiclr-17790	13	7	the	the	DET
iiclr-17790	13	8	nyse	nyse	NOUN
iiclr-17790	13	9	filed	file	VERB
iiclr-17790	13	10	with	with	ADP
iiclr-17790	13	11	the	the	DET
iiclr-17790	13	12	sec	sec	PROPN
iiclr-17790	13	13	amendments	amendment	NOUN
iiclr-17790	13	14	to	to	ADP
iiclr-17790	13	15	its	its	PRON
iiclr-17790	13	16	listed	list	VERB
iiclr-17790	13	17	company	company	NOUN
iiclr-17790	13	18	manual	manual	NOUN
iiclr-17790	13	19	to	to	PART
iiclr-17790	13	20	implement	implement	VERB
iiclr-17790	13	21	significant	significant	ADJ
iiclr-17790	13	22	changes	change	NOUN
iiclr-17790	13	23	to	to	ADP
iiclr-17790	13	24	its	its	PRON
iiclr-17790	13	25	listing	listing	NOUN
iiclr-17790	13	26	standards	standard	NOUN
iiclr-17790	13	27	aimed	aim	VERB
iiclr-17790	13	28	at	at	ADP
iiclr-17790	13	29	helping	help	VERB
iiclr-17790	13	30	to	to	PART
iiclr-17790	13	31	restore	restore	VERB
iiclr-17790	13	32	investor	investor	NOUN
iiclr-17790	13	33	confidence	confidence	NOUN
iiclr-17790	13	34	by	by	ADP
iiclr-17790	13	35	empowering	empower	VERB
iiclr-17790	13	36	and	and	CCONJ
iiclr-17790	13	37	ensuring	ensure	VERB
iiclr-17790	13	38	the	the	DET
iiclr-17790	13	39	independence	independence	NOUN
iiclr-17790	13	40	of	of	ADP
iiclr-17790	13	41	directors	director	NOUN
iiclr-17790	13	42	and	and	CCONJ
iiclr-17790	13	43	strengthening	strengthen	VERB
iiclr-17790	13	44	corporate	corporate	ADJ
iiclr-17790	13	45	governance	governance	NOUN
iiclr-17790	13	46	practices	practice	NOUN
iiclr-17790	13	47	.	.	PUNCT
iiclr-17790	14	1	i	i	PRON
iiclr-17790	14	2	d.	d.	PROPN
iiclr-17790	14	3	on	on	ADP
iiclr-17790	14	4	march	march	PROPN
iiclr-17790	14	5	12	12	NUM
iiclr-17790	14	6	,	,	PUNCT
iiclr-17790	14	7	2003	2003	NUM
iiclr-17790	14	8	,	,	PUNCT
iiclr-17790	14	9	the	the	DET
iiclr-17790	14	10	nyse	nyse	NOUN
iiclr-17790	14	11	filed	file	VERB
iiclr-17790	14	12	with	with	ADP
iiclr-17790	14	13	the	the	DET
iiclr-17790	14	14	sec	sec	PROPN
iiclr-17790	14	15	a	a	DET
iiclr-17790	14	16	revised	revise	VERB
iiclr-17790	14	17	proposal	proposal	NOUN
iiclr-17790	14	18	on	on	ADP
iiclr-17790	14	19	director	director	NOUN
iiclr-17790	14	20	independence	independence	NOUN
iiclr-17790	14	21	for	for	ADP
iiclr-17790	14	22	u.s	u.s	PROPN
iiclr-17790	14	23	.	.	PROPN
iiclr-17790	14	24	companies	company	NOUN
iiclr-17790	14	25	.	.	PUNCT
iiclr-17790	15	1	i	i	PRON
iiclr-17790	15	2	d.	d.	PROPN
iiclr-17790	15	3	on	on	ADP
iiclr-17790	15	4	april	april	PROPN
iiclr-17790	15	5	4	4	NUM
iiclr-17790	15	6	,	,	PUNCT
iiclr-17790	15	7	2003	2003	NUM
iiclr-17790	15	8	,	,	PUNCT
iiclr-17790	15	9	the	the	DET
iiclr-17790	15	10	nyse	nyse	PROPN
iiclr-17790	15	11	's	's	PART
iiclr-17790	15	12	board	board	NOUN
iiclr-17790	15	13	of	of	ADP
iiclr-17790	15	14	directors	director	NOUN
iiclr-17790	15	15	approved	approve	VERB
iiclr-17790	15	16	amendments	amendment	NOUN
iiclr-17790	15	17	to	to	ADP
iiclr-17790	15	18	the	the	DET
iiclr-17790	15	19	nyse	nyse	PROPN
iiclr-17790	15	20	corporate	corporate	ADJ
iiclr-17790	15	21	governance	governance	NOUN
iiclr-17790	15	22	listing	list	VERB
iiclr-17790	15	23	standards	standard	NOUN
iiclr-17790	15	24	,	,	PUNCT
iiclr-17790	15	25	and	and	CCONJ
iiclr-17790	15	26	the	the	DET
iiclr-17790	15	27	sec	sec	PROPN
iiclr-17790	15	28	published	publish	VERB
iiclr-17790	15	29	those	those	DET
iiclr-17790	15	30	standards	standard	NOUN
iiclr-17790	15	31	for	for	ADP
iiclr-17790	15	32	public	public	ADJ
iiclr-17790	15	33	comment	comment	NOUN
iiclr-17790	15	34	.	.	PUNCT
iiclr-17790	16	1	in	in	ADP
iiclr-17790	16	2	response	response	NOUN
iiclr-17790	16	3	to	to	ADP
iiclr-17790	16	4	the	the	DET
iiclr-17790	16	5	comments	comment	NOUN
iiclr-17790	16	6	received	receive	VERB
iiclr-17790	16	7	,	,	PUNCT
iiclr-17790	16	8	as	as	ADV
iiclr-17790	16	9	well	well	ADV
iiclr-17790	16	10	as	as	ADP
iiclr-17790	16	11	to	to	ADP
iiclr-17790	16	12	comments	comment	NOUN
iiclr-17790	16	13	made	make	VERB
iiclr-17790	16	14	by	by	ADP
iiclr-17790	16	15	the	the	DET
iiclr-17790	16	16	sec	sec	PROPN
iiclr-17790	16	17	,	,	PUNCT
iiclr-17790	16	18	the	the	DET
iiclr-17790	16	19	nyse	nyse	PROPN
iiclr-17790	16	20	further	far	ADV
iiclr-17790	16	21	revised	revise	VERB
iiclr-17790	16	22	the	the	DET
iiclr-17790	16	23	proposals	proposal	NOUN
iiclr-17790	16	24	in	in	ADP
iiclr-17790	16	25	an	an	DET
iiclr-17790	16	26	amendment	amendment	NOUN
iiclr-17790	16	27	filed	file	VERB
iiclr-17790	16	28	with	with	ADP
iiclr-17790	16	29	the	the	DET
iiclr-17790	16	30	sec	sec	PROPN
iiclr-17790	16	31	on	on	ADP
iiclr-17790	16	32	october	october	PROPN
iiclr-17790	16	33	8	8	NUM
iiclr-17790	16	34	,	,	PUNCT
iiclr-17790	16	35	2003	2003	NUM
iiclr-17790	16	36	and	and	CCONJ
iiclr-17790	16	37	october	october	PROPN
iiclr-17790	16	38	17	17	NUM
iiclr-17790	16	39	,	,	PUNCT
iiclr-17790	16	40	2003	2003	NUM
iiclr-17790	16	41	.	.	PUNCT
iiclr-17790	17	1	the	the	DET
iiclr-17790	17	2	nyse	nyse	PROPN
iiclr-17790	17	3	final	final	ADJ
iiclr-17790	17	4	corporate	corporate	ADJ
iiclr-17790	17	5	governance	governance	NOUN
iiclr-17790	17	6	rules	rule	NOUN
iiclr-17790	17	7	,	,	PUNCT
iiclr-17790	17	8	which	which	PRON
iiclr-17790	17	9	were	be	AUX
iiclr-17790	17	10	approved	approve	VERB
iiclr-17790	17	11	by	by	ADP
iiclr-17790	17	12	the	the	DET
iiclr-17790	17	13	sec	sec	PROPN
iiclr-17790	17	14	on	on	ADP
iiclr-17790	17	15	november	november	PROPN
iiclr-17790	17	16	4	4	NUM
iiclr-17790	17	17	,	,	PUNCT
iiclr-17790	17	18	2003	2003	NUM
iiclr-17790	17	19	,	,	PUNCT
iiclr-17790	17	20	will	will	AUX
iiclr-17790	17	21	be	be	AUX
iiclr-17790	17	22	codified	codify	VERB
iiclr-17790	17	23	in	in	ADP
iiclr-17790	17	24	section	section	NOUN
iiclr-17790	17	25	303a	303a	NOUN
iiclr-17790	17	26	of	of	ADP
iiclr-17790	17	27	the	the	DET
iiclr-17790	17	28	nyse	nyse	PROPN
iiclr-17790	17	29	listed	list	VERB
iiclr-17790	17	30	company	company	NOUN
iiclr-17790	17	31	manual	manual	NOUN
iiclr-17790	17	32	.	.	PUNCT
iiclr-17790	18	1	ind	ind	NOUN
iiclr-17790	18	2	.	.	PUNCT
iiclr-17790	19	1	int'l	int'l	PROPN
iiclr-17790	19	2	&	&	CCONJ
iiclr-17790	19	3	comp	comp	PROPN
iiclr-17790	19	4	.	.	PUNCT
iiclr-17790	20	1	l.	l.	PROPN
iiclr-17790	20	2	rev	rev	PROPN
iiclr-17790	20	3	.	.	PUNCT
iiclr-17790	21	1	this	this	DET
iiclr-17790	21	2	new	new	ADJ
iiclr-17790	21	3	focus	focus	NOUN
iiclr-17790	21	4	in	in	ADP
iiclr-17790	21	5	the	the	DET
iiclr-17790	21	6	united	united	PROPN
iiclr-17790	21	7	states	states	PROPN
iiclr-17790	21	8	on	on	ADP
iiclr-17790	21	9	corporate	corporate	ADJ
iiclr-17790	21	10	governance	governance	NOUN
iiclr-17790	21	11	has	have	AUX
iiclr-17790	21	12	fed	feed	VERB
iiclr-17790	21	13	concerns	concern	NOUN
iiclr-17790	21	14	about	about	ADP
iiclr-17790	21	15	similar	similar	ADJ
iiclr-17790	21	16	issues	issue	NOUN
iiclr-17790	21	17	in	in	ADP
iiclr-17790	21	18	the	the	DET
iiclr-17790	21	19	european	european	PROPN
iiclr-17790	21	20	union	union	PROPN
iiclr-17790	21	21	(	(	PUNCT
iiclr-17790	21	22	e.u	e.u	PROPN
iiclr-17790	21	23	.	.	PROPN
iiclr-17790	21	24	)	)	PUNCT
iiclr-17790	21	25	,	,	PUNCT
iiclr-17790	21	26	including	include	VERB
iiclr-17790	21	27	,	,	PUNCT
iiclr-17790	21	28	in	in	ADP
iiclr-17790	21	29	particular	particular	ADJ
iiclr-17790	21	30	,	,	PUNCT
iiclr-17790	21	31	the	the	DET
iiclr-17790	21	32	extraterritorial	extraterritorial	ADJ
iiclr-17790	21	33	application	application	NOUN
iiclr-17790	21	34	of	of	ADP
iiclr-17790	21	35	u.s	u.s	PROPN
iiclr-17790	21	36	.	.	PROPN
iiclr-17790	21	37	law	law	NOUN
iiclr-17790	21	38	and	and	CCONJ
iiclr-17790	21	39	potential	potential	ADJ
iiclr-17790	21	40	inconsistencies	inconsistency	NOUN
iiclr-17790	21	41	between	between	ADP
iiclr-17790	21	42	u.s	u.s	PROPN
iiclr-17790	21	43	.	.	PROPN
iiclr-17790	21	44	and	and	CCONJ
iiclr-17790	21	45	non	non	PROPN
iiclr-17790	21	46	-	-	ADJ
iiclr-17790	21	47	u.s	u.s	PROPN
iiclr-17790	21	48	.	.	PROPN
iiclr-17790	21	49	requirements	requirement	NOUN
iiclr-17790	21	50	affecting	affect	VERB
iiclr-17790	21	51	foreign	foreign	ADJ
iiclr-17790	21	52	private	private	ADJ
iiclr-17790	21	53	issuers	issuer	NOUN
iiclr-17790	21	54	.	.	PUNCT
iiclr-17790	22	1	those	those	DET
iiclr-17790	22	2	concerns	concern	NOUN
iiclr-17790	22	3	have	have	AUX
iiclr-17790	22	4	led	lead	VERB
iiclr-17790	22	5	many	many	ADJ
iiclr-17790	22	6	e.u	e.u	PROPN
iiclr-17790	22	7	.	.	PROPN
iiclr-17790	22	8	member	member	PROPN
iiclr-17790	22	9	states	state	NOUN
iiclr-17790	22	10	-	-	PUNCT
iiclr-17790	22	11	including	include	VERB
iiclr-17790	22	12	italy	italy	PROPN
iiclr-17790	22	13	-to	-to	PART
iiclr-17790	22	14	reexamine	reexamine	VERB
iiclr-17790	22	15	their	their	PRON
iiclr-17790	22	16	existing	exist	VERB
iiclr-17790	22	17	oversight	oversight	NOUN
iiclr-17790	22	18	and	and	CCONJ
iiclr-17790	22	19	governance	governance	NOUN
iiclr-17790	22	20	systems	system	NOUN
iiclr-17790	22	21	and	and	CCONJ
iiclr-17790	22	22	to	to	PART
iiclr-17790	22	23	consider	consider	VERB
iiclr-17790	22	24	regulatory	regulatory	ADJ
iiclr-17790	22	25	reforms	reform	NOUN
iiclr-17790	22	26	patterned	pattern	VERB
iiclr-17790	22	27	after	after	ADP
iiclr-17790	22	28	the	the	DET
iiclr-17790	22	29	u.s	u.s	PROPN
iiclr-17790	22	30	.	.	PROPN
iiclr-17790	22	31	model	model	PROPN
iiclr-17790	22	32	.	.	PUNCT
iiclr-17790	23	1	the	the	DET
iiclr-17790	23	2	purpose	purpose	NOUN
iiclr-17790	23	3	of	of	ADP
iiclr-17790	23	4	this	this	DET
iiclr-17790	23	5	article	article	NOUN
iiclr-17790	23	6	is	be	AUX
iiclr-17790	23	7	to	to	PART
iiclr-17790	23	8	summarize	summarize	VERB
iiclr-17790	23	9	the	the	DET
iiclr-17790	23	10	likely	likely	ADJ
iiclr-17790	23	11	impact	impact	NOUN
iiclr-17790	23	12	that	that	SCONJ
iiclr-17790	23	13	the	the	DET
iiclr-17790	23	14	reform	reform	NOUN
iiclr-17790	23	15	of	of	ADP
iiclr-17790	23	16	corporate	corporate	ADJ
iiclr-17790	23	17	governance	governance	NOUN
iiclr-17790	23	18	rules	rule	NOUN
iiclr-17790	23	19	in	in	ADP
iiclr-17790	23	20	the	the	DET
iiclr-17790	23	21	united	united	PROPN
iiclr-17790	23	22	states	states	PROPN
iiclr-17790	23	23	will	will	AUX
iiclr-17790	23	24	have	have	VERB
iiclr-17790	23	25	on	on	ADP
iiclr-17790	23	26	nonu.s	nonu.s	PROPN
iiclr-17790	23	27	.	.	PUNCT
iiclr-17790	24	1	companies	company	NOUN
iiclr-17790	24	2	,	,	PUNCT
iiclr-17790	24	3	in	in	ADP
iiclr-17790	24	4	particular	particular	ADJ
iiclr-17790	24	5	with	with	ADP
iiclr-17790	24	6	respect	respect	NOUN
iiclr-17790	24	7	to	to	ADP
iiclr-17790	24	8	italian	italian	ADJ
iiclr-17790	24	9	companies.4	companies.4	PROPN
iiclr-17790	24	10	section	section	NOUN
iiclr-17790	24	11	i	i	PRON
iiclr-17790	24	12	highlights	highlight	VERB
iiclr-17790	24	13	the	the	DET
iiclr-17790	24	14	key	key	ADJ
iiclr-17790	24	15	features	feature	NOUN
iiclr-17790	24	16	of	of	ADP
iiclr-17790	24	17	the	the	DET
iiclr-17790	24	18	u.s	u.s	PROPN
iiclr-17790	24	19	.	.	PROPN
iiclr-17790	24	20	reform	reform	NOUN
iiclr-17790	24	21	concerning	concern	VERB
iiclr-17790	24	22	corporate	corporate	ADJ
iiclr-17790	24	23	governance	governance	NOUN
iiclr-17790	24	24	and	and	CCONJ
iiclr-17790	24	25	accountability	accountability	NOUN
iiclr-17790	24	26	,	,	PUNCT
iiclr-17790	24	27	including	include	VERB
iiclr-17790	24	28	the	the	DET
iiclr-17790	24	29	relevant	relevant	ADJ
iiclr-17790	24	30	provisions	provision	NOUN
iiclr-17790	24	31	of	of	ADP
iiclr-17790	24	32	the	the	DET
iiclr-17790	24	33	act	act	NOUN
iiclr-17790	24	34	(	(	PUNCT
iiclr-17790	24	35	as	as	SCONJ
iiclr-17790	24	36	implemented	implement	VERB
iiclr-17790	24	37	by	by	ADP
iiclr-17790	24	38	the	the	DET
iiclr-17790	24	39	sec	sec	PROPN
iiclr-17790	24	40	)	)	PUNCT
iiclr-17790	24	41	and	and	CCONJ
iiclr-17790	24	42	the	the	DET
iiclr-17790	24	43	new	new	ADJ
iiclr-17790	24	44	corporate	corporate	ADJ
iiclr-17790	24	45	governance	governance	NOUN
iiclr-17790	24	46	standards	standard	NOUN
iiclr-17790	24	47	.	.	PUNCT
iiclr-17790	25	1	this	this	DET
iiclr-17790	25	2	section	section	NOUN
iiclr-17790	25	3	also	also	ADV
iiclr-17790	25	4	addresses	address	VERB
iiclr-17790	25	5	the	the	DET
iiclr-17790	25	6	recommendations	recommendation	NOUN
iiclr-17790	25	7	that	that	PRON
iiclr-17790	25	8	were	be	AUX
iiclr-17790	25	9	issued	issue	VERB
iiclr-17790	25	10	on	on	ADP
iiclr-17790	25	11	january	january	PROPN
iiclr-17790	25	12	9	9	NUM
iiclr-17790	25	13	,	,	PUNCT
iiclr-17790	25	14	2003	2003	NUM
iiclr-17790	25	15	by	by	ADP
iiclr-17790	25	16	the	the	DET
iiclr-17790	25	17	commission	commission	NOUN
iiclr-17790	25	18	on	on	ADP
iiclr-17790	25	19	public	public	ADJ
iiclr-17790	25	20	trust	trust	NOUN
iiclr-17790	25	21	and	and	CCONJ
iiclr-17790	25	22	private	private	ADJ
iiclr-17790	25	23	enterprise	enterprise	NOUN
iiclr-17790	25	24	(	(	PUNCT
iiclr-17790	25	25	the	the	DET
iiclr-17790	25	26	conference	conference	PROPN
iiclr-17790	25	27	board	board	PROPN
iiclr-17790	25	28	commission	commission	PROPN
iiclr-17790	25	29	)	)	PUNCT
iiclr-17790	25	30	,	,	PUNCT
iiclr-17790	25	31	a	a	DET
iiclr-17790	25	32	u.s	u.s	PROPN
iiclr-17790	25	33	.	.	PROPN
iiclr-17790	25	34	commission	commission	PROPN
iiclr-17790	25	35	investigating	investigate	VERB
iiclr-17790	25	36	issues	issue	NOUN
iiclr-17790	25	37	of	of	ADP
iiclr-17790	25	38	corporate	corporate	ADJ
iiclr-17790	25	39	governance.5	governance.5	NOUN
iiclr-17790	25	40	the	the	DET
iiclr-17790	25	41	analysis	analysis	NOUN
iiclr-17790	25	42	in	in	ADP
iiclr-17790	25	43	section	section	NOUN
iiclr-17790	25	44	i	i	PRON
iiclr-17790	25	45	focuses	focus	VERB
iiclr-17790	25	46	on	on	ADP
iiclr-17790	25	47	the	the	DET
iiclr-17790	25	48	impact	impact	NOUN
iiclr-17790	25	49	that	that	PRON
iiclr-17790	25	50	the	the	DET
iiclr-17790	25	51	new	new	ADJ
iiclr-17790	25	52	corporate	corporate	ADJ
iiclr-17790	25	53	governance	governance	NOUN
iiclr-17790	25	54	rules	rule	NOUN
iiclr-17790	25	55	in	in	ADP
iiclr-17790	25	56	the	the	DET
iiclr-17790	25	57	united	united	PROPN
iiclr-17790	25	58	states	states	PROPN
iiclr-17790	25	59	may	may	AUX
iiclr-17790	25	60	have	have	VERB
iiclr-17790	25	61	on	on	ADP
iiclr-17790	25	62	e.u	e.u	PROPN
iiclr-17790	25	63	.	.	PUNCT
iiclr-17790	25	64	reporting	report	VERB
iiclr-17790	25	65	companies	company	NOUN
iiclr-17790	25	66	.	.	PUNCT
iiclr-17790	26	1	to	to	ADP
iiclr-17790	26	2	this	this	DET
iiclr-17790	26	3	purpose	purpose	NOUN
iiclr-17790	26	4	,	,	PUNCT
iiclr-17790	26	5	section	section	NOUN
iiclr-17790	26	6	i	i	PRON
iiclr-17790	26	7	includes	include	VERB
iiclr-17790	26	8	a	a	DET
iiclr-17790	26	9	brief	brief	ADJ
iiclr-17790	26	10	overview	overview	NOUN
iiclr-17790	26	11	of	of	ADP
iiclr-17790	26	12	the	the	DET
iiclr-17790	26	13	corporate	corporate	ADJ
iiclr-17790	26	14	governance	governance	NOUN
iiclr-17790	26	15	system	system	NOUN
iiclr-17790	26	16	in	in	ADP
iiclr-17790	26	17	the	the	DET
iiclr-17790	26	18	e.u	e.u	PROPN
iiclr-17790	26	19	.	.	PROPN
iiclr-17790	26	20	member	member	NOUN
iiclr-17790	26	21	states	state	NOUN
iiclr-17790	26	22	,	,	PUNCT
iiclr-17790	26	23	as	as	SCONJ
iiclr-17790	26	24	it	it	PRON
iiclr-17790	26	25	is	be	AUX
iiclr-17790	26	26	at	at	ADP
iiclr-17790	26	27	present	present	ADJ
iiclr-17790	26	28	and	and	CCONJ
iiclr-17790	26	29	as	as	SCONJ
iiclr-17790	26	30	it	it	PRON
iiclr-17790	26	31	may	may	AUX
iiclr-17790	26	32	likely	likely	ADV
iiclr-17790	26	33	change	change	VERB
iiclr-17790	26	34	as	as	ADP
iiclr-17790	26	35	a	a	DET
iiclr-17790	26	36	result	result	NOUN
iiclr-17790	26	37	of	of	ADP
iiclr-17790	26	38	the	the	DET
iiclr-17790	26	39	reform	reform	NOUN
iiclr-17790	26	40	of	of	ADP
iiclr-17790	26	41	corporate	corporate	ADJ
iiclr-17790	26	42	governance	governance	NOUN
iiclr-17790	26	43	in	in	ADP
iiclr-17790	26	44	the	the	DET
iiclr-17790	26	45	e.u	e.u	PROPN
iiclr-17790	26	46	.	.	PROPN
iiclr-17790	26	47	,	,	PUNCT
iiclr-17790	26	48	which	which	PRON
iiclr-17790	26	49	the	the	DET
iiclr-17790	26	50	european	european	PROPN
iiclr-17790	26	51	commission	commission	PROPN
iiclr-17790	26	52	is	be	AUX
iiclr-17790	26	53	currently	currently	ADV
iiclr-17790	26	54	considering	consider	VERB
iiclr-17790	26	55	.	.	PUNCT
iiclr-17790	27	1	section	section	NOUN
iiclr-17790	27	2	ii	ii	PROPN
iiclr-17790	27	3	focuses	focus	VERB
iiclr-17790	27	4	on	on	ADP
iiclr-17790	27	5	the	the	DET
iiclr-17790	27	6	italian	italian	ADJ
iiclr-17790	27	7	legal	legal	ADJ
iiclr-17790	27	8	system	system	NOUN
iiclr-17790	27	9	of	of	ADP
iiclr-17790	27	10	corporate	corporate	ADJ
iiclr-17790	27	11	governance	governance	NOUN
iiclr-17790	27	12	,	,	PUNCT
iiclr-17790	27	13	as	as	SCONJ
iiclr-17790	27	14	compared	compare	VERB
iiclr-17790	27	15	to	to	ADP
iiclr-17790	27	16	the	the	DET
iiclr-17790	27	17	u.s	u.s	PROPN
iiclr-17790	27	18	.	.	PROPN
iiclr-17790	27	19	model	model	PROPN
iiclr-17790	27	20	.	.	PUNCT
iiclr-17790	28	1	the	the	DET
iiclr-17790	28	2	analysis	analysis	NOUN
iiclr-17790	28	3	in	in	ADP
iiclr-17790	28	4	section	section	NOUN
iiclr-17790	28	5	ii	ii	NOUN
iiclr-17790	28	6	takes	take	VERB
iiclr-17790	28	7	into	into	ADP
iiclr-17790	28	8	account	account	NOUN
iiclr-17790	28	9	see	see	VERB
iiclr-17790	28	10	corporate	corporate	ADJ
iiclr-17790	28	11	governance	governance	NOUN
iiclr-17790	28	12	listing	list	VERB
iiclr-17790	28	13	standards	standard	NOUN
iiclr-17790	28	14	(	(	PUNCT
iiclr-17790	28	15	section	section	NOUN
iiclr-17790	28	16	303a	303a	NOUN
iiclr-17790	28	17	final	final	ADJ
iiclr-17790	28	18	rules	rule	NOUN
iiclr-17790	28	19	)	)	PUNCT
iiclr-17790	28	20	,	,	PUNCT
iiclr-17790	28	21	at	at	ADP
iiclr-17790	28	22	http://www.nyse	http://www.nyse	PROPN
iiclr-17790	28	23	.com	.com	PROPN
iiclr-17790	28	24	/	/	SYM
iiclr-17790	28	25	pdfs	pdfs	PROPN
iiclr-17790	28	26	/	/	SYM
iiclr-17790	28	27	finalcorpgovrules.pdf	finalcorpgovrules.pdf	NOUN
iiclr-17790	28	28	(	(	PUNCT
iiclr-17790	28	29	last	last	ADV
iiclr-17790	28	30	visited	visit	VERB
iiclr-17790	28	31	dec	dec	PROPN
iiclr-17790	28	32	.	.	PROPN
iiclr-17790	28	33	2	2	NUM
iiclr-17790	28	34	,	,	PUNCT
iiclr-17790	28	35	2003	2003	NUM
iiclr-17790	28	36	)	)	PUNCT
iiclr-17790	29	1	[	[	X
iiclr-17790	29	2	hereinafter	hereinafter	NOUN
iiclr-17790	29	3	nyse	nyse	PROPN
iiclr-17790	29	4	corporate	corporate	ADJ
iiclr-17790	29	5	governance	governance	NOUN
iiclr-17790	29	6	listing	list	VERB
iiclr-17790	29	7	standards	standard	NOUN
iiclr-17790	29	8	]	]	PUNCT
iiclr-17790	29	9	.	.	PUNCT
iiclr-17790	30	1	in	in	ADP
iiclr-17790	30	2	early	early	ADJ
iiclr-17790	30	3	october	october	PROPN
iiclr-17790	30	4	2002	2002	NUM
iiclr-17790	30	5	,	,	PUNCT
iiclr-17790	30	6	the	the	DET
iiclr-17790	30	7	nasdaq	nasdaq	NOUN
iiclr-17790	30	8	submitted	submit	VERB
iiclr-17790	30	9	its	its	PRON
iiclr-17790	30	10	own	own	ADJ
iiclr-17790	30	11	set	set	NOUN
iiclr-17790	30	12	of	of	ADP
iiclr-17790	30	13	corporate	corporate	ADJ
iiclr-17790	30	14	governance	governance	NOUN
iiclr-17790	30	15	rules	rule	VERB
iiclr-17790	30	16	proposals	proposal	NOUN
iiclr-17790	30	17	and	and	CCONJ
iiclr-17790	30	18	later	later	ADV
iiclr-17790	30	19	updated	update	VERB
iiclr-17790	30	20	those	those	DET
iiclr-17790	30	21	changes	change	NOUN
iiclr-17790	30	22	.	.	PUNCT
iiclr-17790	31	1	see	see	VERB
iiclr-17790	31	2	nasdaq	nasdaq	PROPN
iiclr-17790	31	3	,	,	PUNCT
iiclr-17790	31	4	summary	summary	NOUN
iiclr-17790	31	5	of	of	ADP
iiclr-17790	31	6	nasdaq	nasdaq	PROPN
iiclr-17790	31	7	corporate	corporate	ADJ
iiclr-17790	31	8	governance	governance	NOUN
iiclr-17790	31	9	proposals	proposal	NOUN
iiclr-17790	31	10	,	,	PUNCT
iiclr-17790	31	11	at	at	ADP
iiclr-17790	31	12	http://www.nasdaq.com/aboutwebcorpgovsummary%20feb-revised.pdf	http://www.nasdaq.com/aboutwebcorpgovsummary%20feb-revised.pdf	NOUN
iiclr-17790	31	13	(	(	PUNCT
iiclr-17790	31	14	last	last	ADJ
iiclr-17790	31	15	updated	update	VERB
iiclr-17790	31	16	feb	feb	PROPN
iiclr-17790	31	17	.	.	PROPN
iiclr-17790	31	18	26	26	NUM
iiclr-17790	31	19	,	,	PUNCT
iiclr-17790	31	20	2003	2003	NUM
iiclr-17790	31	21	)	)	PUNCT
iiclr-17790	31	22	.	.	PUNCT
iiclr-17790	32	1	based	base	VERB
iiclr-17790	32	2	on	on	ADP
iiclr-17790	32	3	the	the	DET
iiclr-17790	32	4	comments	comment	NOUN
iiclr-17790	32	5	received	receive	VERB
iiclr-17790	32	6	during	during	ADP
iiclr-17790	32	7	the	the	DET
iiclr-17790	32	8	rule	rule	NOUN
iiclr-17790	32	9	-	-	PUNCT
iiclr-17790	32	10	making	make	VERB
iiclr-17790	32	11	process	process	NOUN
iiclr-17790	32	12	,	,	PUNCT
iiclr-17790	32	13	nasdaq	nasdaq	PROPN
iiclr-17790	32	14	has	have	AUX
iiclr-17790	32	15	made	make	VERB
iiclr-17790	32	16	a	a	DET
iiclr-17790	32	17	number	number	NOUN
iiclr-17790	32	18	of	of	ADP
iiclr-17790	32	19	changes	change	NOUN
iiclr-17790	32	20	to	to	ADP
iiclr-17790	32	21	the	the	DET
iiclr-17790	32	22	abovementioned	abovementioned	ADJ
iiclr-17790	32	23	proposals	proposal	NOUN
iiclr-17790	32	24	,	,	PUNCT
iiclr-17790	32	25	which	which	PRON
iiclr-17790	32	26	were	be	AUX
iiclr-17790	32	27	approved	approve	VERB
iiclr-17790	32	28	by	by	ADP
iiclr-17790	32	29	the	the	DET
iiclr-17790	32	30	sec	sec	PROPN
iiclr-17790	32	31	on	on	ADP
iiclr-17790	32	32	november	november	PROPN
iiclr-17790	32	33	4	4	NUM
iiclr-17790	32	34	,	,	PUNCT
iiclr-17790	32	35	2003	2003	NUM
iiclr-17790	32	36	.	.	PUNCT
iiclr-17790	33	1	the	the	DET
iiclr-17790	33	2	text	text	NOUN
iiclr-17790	33	3	of	of	ADP
iiclr-17790	33	4	the	the	DET
iiclr-17790	33	5	approval	approval	NOUN
iiclr-17790	33	6	order	order	NOUN
iiclr-17790	33	7	,	,	PUNCT
iiclr-17790	33	8	as	as	ADV
iiclr-17790	33	9	well	well	ADV
iiclr-17790	33	10	as	as	ADP
iiclr-17790	33	11	nasdaq	nasdaq	PROPN
iiclr-17790	33	12	's	's	PART
iiclr-17790	33	13	various	various	ADJ
iiclr-17790	33	14	rule	rule	NOUN
iiclr-17790	33	15	filings	filing	NOUN
iiclr-17790	33	16	,	,	PUNCT
iiclr-17790	33	17	can	can	AUX
iiclr-17790	33	18	be	be	AUX
iiclr-17790	33	19	found	find	VERB
iiclr-17790	33	20	on	on	ADP
iiclr-17790	33	21	the	the	DET
iiclr-17790	33	22	nasdaq	nasdaq	NOUN
iiclr-17790	33	23	's	's	PART
iiclr-17790	33	24	recent	recent	ADJ
iiclr-17790	33	25	rule	rule	NOUN
iiclr-17790	33	26	changes	change	NOUN
iiclr-17790	33	27	page	page	NOUN
iiclr-17790	33	28	,	,	PUNCT
iiclr-17790	33	29	at	at	ADP
iiclr-17790	33	30	http://www.nasdaq.com/about/recentrulechanges.stm	http://www.nasdaq.com/about/recentrulechanges.stm	PROPN
iiclr-17790	33	31	(	(	PUNCT
iiclr-17790	33	32	last	last	ADJ
iiclr-17790	33	33	visited	visit	VERB
iiclr-17790	33	34	dec	dec	PROPN
iiclr-17790	33	35	.	.	PROPN
iiclr-17790	33	36	2	2	NUM
iiclr-17790	33	37	,	,	PUNCT
iiclr-17790	33	38	2003	2003	NUM
iiclr-17790	33	39	)	)	PUNCT
iiclr-17790	34	1	[	[	X
iiclr-17790	34	2	hereinafter	hereinafter	NOUN
iiclr-17790	34	3	nasdaq	nasdaq	PROPN
iiclr-17790	34	4	's	's	PART
iiclr-17790	34	5	recent	recent	ADJ
iiclr-17790	34	6	rule	rule	NOUN
iiclr-17790	34	7	changes	change	NOUN
iiclr-17790	34	8	]	]	PUNCT
iiclr-17790	34	9	.	.	PUNCT
iiclr-17790	35	1	4	4	X
iiclr-17790	35	2	.	.	X
iiclr-17790	35	3	a	a	DET
iiclr-17790	35	4	thorough	thorough	ADJ
iiclr-17790	35	5	outline	outline	NOUN
iiclr-17790	35	6	of	of	ADP
iiclr-17790	35	7	the	the	DET
iiclr-17790	35	8	provisions	provision	NOUN
iiclr-17790	35	9	of	of	ADP
iiclr-17790	35	10	the	the	DET
iiclr-17790	35	11	act	act	NOUN
iiclr-17790	35	12	(	(	PUNCT
iiclr-17790	35	13	and	and	CCONJ
iiclr-17790	35	14	of	of	ADP
iiclr-17790	35	15	any	any	DET
iiclr-17790	35	16	relevant	relevant	ADJ
iiclr-17790	35	17	rule	rule	NOUN
iiclr-17790	35	18	and	and	CCONJ
iiclr-17790	35	19	recommendation	recommendation	NOUN
iiclr-17790	35	20	)	)	PUNCT
iiclr-17790	35	21	is	be	AUX
iiclr-17790	35	22	beyond	beyond	ADP
iiclr-17790	35	23	the	the	DET
iiclr-17790	35	24	scope	scope	NOUN
iiclr-17790	35	25	of	of	ADP
iiclr-17790	35	26	this	this	DET
iiclr-17790	35	27	comment	comment	NOUN
iiclr-17790	35	28	.	.	PUNCT
iiclr-17790	36	1	5	5	X
iiclr-17790	36	2	.	.	X
iiclr-17790	36	3	see	see	VERB
iiclr-17790	36	4	the	the	DET
iiclr-17790	36	5	conference	conference	PROPN
iiclr-17790	36	6	board	board	PROPN
iiclr-17790	36	7	commission	commission	PROPN
iiclr-17790	36	8	on	on	ADP
iiclr-17790	36	9	public	public	ADJ
iiclr-17790	36	10	trust	trust	NOUN
iiclr-17790	36	11	and	and	CCONJ
iiclr-17790	36	12	private	private	ADJ
iiclr-17790	36	13	enterprise	enterprise	NOUN
iiclr-17790	36	14	,	,	PUNCT
iiclr-17790	36	15	available	available	ADJ
iiclr-17790	36	16	at	at	ADP
iiclr-17790	36	17	http://www.fei.org/download/tcb	http://www.fei.org/download/tcb	PROPN
iiclr-17790	36	18	publictrust2-3.pdf	publictrust2-3.pdf	PROPN
iiclr-17790	36	19	(	(	PUNCT
iiclr-17790	36	20	last	last	ADV
iiclr-17790	36	21	visited	visit	VERB
iiclr-17790	36	22	dec	dec	PROPN
iiclr-17790	36	23	.	.	PROPN
iiclr-17790	37	1	3,2003	3,2003	NUM
iiclr-17790	37	2	)	)	PUNCT
iiclr-17790	37	3	.	.	PUNCT
iiclr-17790	38	1	the	the	DET
iiclr-17790	38	2	conference	conference	PROPN
iiclr-17790	38	3	board	board	PROPN
iiclr-17790	38	4	commission	commission	PROPN
iiclr-17790	38	5	was	be	AUX
iiclr-17790	38	6	set	set	VERB
iiclr-17790	38	7	up	up	ADP
iiclr-17790	38	8	by	by	ADP
iiclr-17790	38	9	the	the	DET
iiclr-17790	38	10	conference	conference	NOUN
iiclr-17790	38	11	board	board	NOUN
iiclr-17790	38	12	,	,	PUNCT
iiclr-17790	38	13	a	a	DET
iiclr-17790	38	14	business	business	NOUN
iiclr-17790	38	15	lobby	lobby	NOUN
iiclr-17790	38	16	group	group	NOUN
iiclr-17790	38	17	formed	form	VERB
iiclr-17790	38	18	to	to	PART
iiclr-17790	38	19	address	address	VERB
iiclr-17790	38	20	the	the	DET
iiclr-17790	38	21	circumstances	circumstance	NOUN
iiclr-17790	38	22	that	that	PRON
iiclr-17790	38	23	led	lead	VERB
iiclr-17790	38	24	to	to	ADP
iiclr-17790	38	25	the	the	DET
iiclr-17790	38	26	recent	recent	ADJ
iiclr-17790	38	27	corporate	corporate	ADJ
iiclr-17790	38	28	scandals	scandal	NOUN
iiclr-17790	38	29	in	in	ADP
iiclr-17790	38	30	the	the	DET
iiclr-17790	38	31	united	united	PROPN
iiclr-17790	38	32	states	states	PROPN
iiclr-17790	38	33	.	.	PUNCT
iiclr-17790	39	1	i	i	PRON
iiclr-17790	39	2	d.	d.	PROPN
iiclr-17790	39	3	the	the	DET
iiclr-17790	39	4	president	president	NOUN
iiclr-17790	39	5	of	of	ADP
iiclr-17790	39	6	the	the	DET
iiclr-17790	39	7	conference	conference	NOUN
iiclr-17790	39	8	board	board	NOUN
iiclr-17790	39	9	also	also	ADV
iiclr-17790	39	10	announced	announce	VERB
iiclr-17790	39	11	that	that	SCONJ
iiclr-17790	39	12	the	the	DET
iiclr-17790	39	13	board	board	NOUN
iiclr-17790	39	14	has	have	AUX
iiclr-17790	39	15	formed	form	VERB
iiclr-17790	39	16	a	a	DET
iiclr-17790	39	17	director	director	NOUN
iiclr-17790	39	18	's	's	PART
iiclr-17790	39	19	institute	institute	NOUN
iiclr-17790	39	20	to	to	PART
iiclr-17790	39	21	educate	educate	VERB
iiclr-17790	39	22	corporate	corporate	ADJ
iiclr-17790	39	23	directors	director	NOUN
iiclr-17790	39	24	throughout	throughout	ADP
iiclr-17790	39	25	the	the	DET
iiclr-17790	39	26	united	united	PROPN
iiclr-17790	39	27	states	states	PROPN
iiclr-17790	39	28	.	.	PUNCT
iiclr-17790	40	1	i	i	PRON
iiclr-17790	40	2	d.	d.	PROPN
iiclr-17790	41	1	[	[	X
iiclr-17790	41	2	vol	vol	NOUN
iiclr-17790	41	3	.	.	PUNCT
iiclr-17790	42	1	14:1	14:1	NUM
iiclr-17790	42	2	corporate	corporate	ADJ
iiclr-17790	42	3	governance	governance	NOUN
iiclr-17790	42	4	in	in	ADP
iiclr-17790	42	5	the	the	DET
iiclr-17790	42	6	united	united	PROPN
iiclr-17790	42	7	states	states	PROPN
iiclr-17790	42	8	the	the	DET
iiclr-17790	42	9	current	current	ADJ
iiclr-17790	42	10	legal	legal	ADJ
iiclr-17790	42	11	and	and	CCONJ
iiclr-17790	42	12	regulatory	regulatory	ADJ
iiclr-17790	42	13	framework	framework	NOUN
iiclr-17790	42	14	and	and	CCONJ
iiclr-17790	42	15	the	the	DET
iiclr-17790	42	16	recent	recent	ADJ
iiclr-17790	42	17	suggestions	suggestion	NOUN
iiclr-17790	42	18	to	to	PART
iiclr-17790	42	19	reform	reform	VERB
iiclr-17790	42	20	the	the	DET
iiclr-17790	42	21	italian	italian	ADJ
iiclr-17790	42	22	system	system	NOUN
iiclr-17790	42	23	to	to	PART
iiclr-17790	42	24	better	well	ADV
iiclr-17790	42	25	ensure	ensure	VERB
iiclr-17790	42	26	compliance	compliance	NOUN
iiclr-17790	42	27	with	with	ADP
iiclr-17790	42	28	the	the	DET
iiclr-17790	42	29	act.6	act.6	PROPN
iiclr-17790	42	30	i.	i.	NOUN
iiclr-17790	42	31	the	the	DET
iiclr-17790	42	32	reform	reform	NOUN
iiclr-17790	42	33	of	of	ADP
iiclr-17790	42	34	corporate	corporate	ADJ
iiclr-17790	42	35	governance	governance	NOUN
iiclr-17790	42	36	in	in	ADP
iiclr-17790	42	37	the	the	DET
iiclr-17790	42	38	united	united	PROPN
iiclr-17790	42	39	states	states	PROPN
iiclr-17790	42	40	and	and	CCONJ
iiclr-17790	42	41	the	the	DET
iiclr-17790	42	42	e.u	e.u	PROPN
iiclr-17790	42	43	.	.	PROPN
iiclr-17790	42	44	member	member	PROPN
iiclr-17790	42	45	states	states	PROPN
iiclr-17790	42	46	a.	a.	NOUN
iiclr-17790	42	47	the	the	DET
iiclr-17790	42	48	extraterritorial	extraterritorial	ADJ
iiclr-17790	42	49	application	application	NOUN
iiclr-17790	42	50	of	of	ADP
iiclr-17790	42	51	the	the	DET
iiclr-17790	42	52	u.s	u.s	PROPN
iiclr-17790	42	53	.	.	PROPN
iiclr-17790	42	54	reform	reform	PROPN
iiclr-17790	42	55	the	the	DET
iiclr-17790	42	56	act	act	NOUN
iiclr-17790	42	57	applies	apply	VERB
iiclr-17790	42	58	to	to	ADP
iiclr-17790	42	59	any	any	DET
iiclr-17790	42	60	company	company	NOUN
iiclr-17790	42	61	or	or	CCONJ
iiclr-17790	42	62	other	other	ADJ
iiclr-17790	42	63	legal	legal	ADJ
iiclr-17790	42	64	entity	entity	NOUN
iiclr-17790	42	65	that	that	PRON
iiclr-17790	42	66	has	have	VERB
iiclr-17790	42	67	securities	security	NOUN
iiclr-17790	42	68	listed	list	VERB
iiclr-17790	42	69	on	on	ADP
iiclr-17790	42	70	a	a	DET
iiclr-17790	42	71	u.s	u.s	PROPN
iiclr-17790	42	72	.	.	PROPN
iiclr-17790	42	73	exchange	exchange	NOUN
iiclr-17790	42	74	or	or	CCONJ
iiclr-17790	42	75	is	be	AUX
iiclr-17790	42	76	registered	register	VERB
iiclr-17790	42	77	with	with	ADP
iiclr-17790	42	78	the	the	DET
iiclr-17790	42	79	sec	sec	PROPN
iiclr-17790	42	80	,	,	PUNCT
iiclr-17790	42	81	is	be	AUX
iiclr-17790	42	82	otherwise	otherwise	ADV
iiclr-17790	42	83	required	require	VERB
iiclr-17790	42	84	to	to	PART
iiclr-17790	42	85	"	"	PUNCT
iiclr-17790	42	86	file	file	VERB
iiclr-17790	42	87	"	"	PUNCT
iiclr-17790	42	88	reports	report	NOUN
iiclr-17790	42	89	with	with	ADP
iiclr-17790	42	90	the	the	DET
iiclr-17790	42	91	sec	sec	PROPN
iiclr-17790	42	92	,	,	PUNCT
iiclr-17790	42	93	or	or	CCONJ
iiclr-17790	42	94	has	have	AUX
iiclr-17790	42	95	filed	file	VERB
iiclr-17790	42	96	a	a	DET
iiclr-17790	42	97	registration	registration	NOUN
iiclr-17790	42	98	statement	statement	NOUN
iiclr-17790	42	99	with	with	ADP
iiclr-17790	42	100	the	the	DET
iiclr-17790	42	101	sec	sec	PROPN
iiclr-17790	42	102	and	and	CCONJ
iiclr-17790	42	103	not	not	PART
iiclr-17790	42	104	withdrawn	withdraw	VERB
iiclr-17790	42	105	it.7	it.7	PROPN
iiclr-17790	42	106	in	in	ADP
iiclr-17790	42	107	particular	particular	ADJ
iiclr-17790	42	108	,	,	PUNCT
iiclr-17790	42	109	issuers	issuer	NOUN
iiclr-17790	42	110	organized	organize	VERB
iiclr-17790	42	111	outside	outside	ADP
iiclr-17790	42	112	the	the	DET
iiclr-17790	42	113	united	united	PROPN
iiclr-17790	42	114	states	states	PROPN
iiclr-17790	42	115	,	,	PUNCT
iiclr-17790	42	116	known	know	VERB
iiclr-17790	42	117	as	as	ADP
iiclr-17790	42	118	"	"	PUNCT
iiclr-17790	42	119	foreign	foreign	ADJ
iiclr-17790	42	120	private	private	ADJ
iiclr-17790	42	121	issuers,"8	issuers,"8	NOUN
iiclr-17790	42	122	are	be	AUX
iiclr-17790	42	123	subject	subject	ADJ
iiclr-17790	42	124	to	to	ADP
iiclr-17790	42	125	the	the	DET
iiclr-17790	42	126	act	act	NOUN
iiclr-17790	42	127	,	,	PUNCT
iiclr-17790	42	128	unless	unless	SCONJ
iiclr-17790	42	129	they	they	PRON
iiclr-17790	42	130	"	"	PUNCT
iiclr-17790	42	131	furnish	furnish	VERB
iiclr-17790	42	132	"	"	PUNCT
iiclr-17790	42	133	rather	rather	ADV
iiclr-17790	42	134	than	than	ADP
iiclr-17790	42	135	"	"	PUNCT
iiclr-17790	42	136	file	file	VERB
iiclr-17790	42	137	"	"	PUNCT
iiclr-17790	42	138	material	material	NOUN
iiclr-17790	42	139	with	with	ADP
iiclr-17790	42	140	the	the	DET
iiclr-17790	42	141	sec	sec	PROPN
iiclr-17790	42	142	pursuant	pursuant	NOUN
iiclr-17790	42	143	to	to	ADP
iiclr-17790	42	144	the	the	DET
iiclr-17790	42	145	so	so	ADV
iiclr-17790	42	146	-	-	PUNCT
iiclr-17790	42	147	called	call	VERB
iiclr-17790	42	148	rule	rule	NOUN
iiclr-17790	42	149	12g3	12g3	NUM
iiclr-17790	42	150	-	-	PUNCT
iiclr-17790	42	151	2(b	2(b	NUM
iiclr-17790	42	152	)	)	PUNCT
iiclr-17790	42	153	exemption	exemption	NOUN
iiclr-17790	42	154	from	from	ADP
iiclr-17790	42	155	the	the	DET
iiclr-17790	42	156	registration	registration	NOUN
iiclr-17790	42	157	and	and	CCONJ
iiclr-17790	42	158	ongoing	ongoing	ADJ
iiclr-17790	42	159	reporting	reporting	NOUN
iiclr-17790	42	160	requirements	requirement	NOUN
iiclr-17790	42	161	of	of	ADP
iiclr-17790	42	162	the	the	DET
iiclr-17790	42	163	u.s	u.s	PROPN
iiclr-17790	42	164	.	.	PROPN
iiclr-17790	42	165	securities	security	NOUN
iiclr-17790	42	166	laws.9	laws.9	VERB
iiclr-17790	42	167	some	some	DET
iiclr-17790	42	168	provisions	provision	NOUN
iiclr-17790	42	169	of	of	ADP
iiclr-17790	42	170	the	the	DET
iiclr-17790	42	171	act	act	NOUN
iiclr-17790	42	172	have	have	AUX
iiclr-17790	42	173	required	require	VERB
iiclr-17790	42	174	implementing	implement	VERB
iiclr-17790	42	175	regulations	regulation	NOUN
iiclr-17790	42	176	by	by	ADP
iiclr-17790	42	177	the	the	DET
iiclr-17790	42	178	sec	sec	PROPN
iiclr-17790	42	179	to	to	PART
iiclr-17790	42	180	become	become	VERB
iiclr-17790	42	181	enforceable	enforceable	ADJ
iiclr-17790	42	182	.	.	PUNCT
iiclr-17790	43	1	although	although	SCONJ
iiclr-17790	43	2	the	the	DET
iiclr-17790	43	3	sec	sec	PROPN
iiclr-17790	43	4	historically	historically	ADV
iiclr-17790	43	5	has	have	AUX
iiclr-17790	43	6	afforded	afford	VERB
iiclr-17790	43	7	a	a	DET
iiclr-17790	43	8	great	great	ADJ
iiclr-17790	43	9	deal	deal	NOUN
iiclr-17790	43	10	of	of	ADP
iiclr-17790	43	11	deference	deference	NOUN
iiclr-17790	43	12	to	to	ADP
iiclr-17790	43	13	the	the	DET
iiclr-17790	43	14	corporate	corporate	ADJ
iiclr-17790	43	15	governance	governance	NOUN
iiclr-17790	43	16	standards	standard	NOUN
iiclr-17790	43	17	of	of	ADP
iiclr-17790	43	18	home	home	NOUN
iiclr-17790	43	19	country	country	NOUN
iiclr-17790	43	20	jurisdictions	jurisdiction	NOUN
iiclr-17790	43	21	,	,	PUNCT
iiclr-17790	43	22	the	the	DET
iiclr-17790	43	23	implementing	implement	VERB
iiclr-17790	43	24	rules	rule	NOUN
iiclr-17790	43	25	that	that	PRON
iiclr-17790	43	26	have	have	AUX
iiclr-17790	43	27	been	be	AUX
iiclr-17790	43	28	issued	issue	VERB
iiclr-17790	43	29	to	to	ADP
iiclr-17790	43	30	date	date	NOUN
iiclr-17790	43	31	have	have	AUX
iiclr-17790	43	32	provided	provide	VERB
iiclr-17790	43	33	only	only	ADV
iiclr-17790	43	34	a	a	DET
iiclr-17790	43	35	few	few	ADJ
iiclr-17790	43	36	exceptions	exception	NOUN
iiclr-17790	43	37	for	for	ADP
iiclr-17790	43	38	non	non	ADJ
iiclr-17790	43	39	-	-	ADJ
iiclr-17790	43	40	u.s	u.s	ADJ
iiclr-17790	43	41	.	.	PROPN
iiclr-17790	43	42	reporting	report	VERB
iiclr-17790	43	43	companies	company	NOUN
iiclr-17790	43	44	.	.	PUNCT
iiclr-17790	44	1	in	in	ADP
iiclr-17790	44	2	one	one	NUM
iiclr-17790	44	3	of	of	ADP
iiclr-17790	44	4	its	its	PRON
iiclr-17790	44	5	final	final	ADJ
iiclr-17790	44	6	rules	rule	NOUN
iiclr-17790	44	7	,	,	PUNCT
iiclr-17790	44	8	the	the	DET
iiclr-17790	44	9	sec	sec	PROPN
iiclr-17790	44	10	has	have	AUX
iiclr-17790	44	11	made	make	VERB
iiclr-17790	44	12	it	it	PRON
iiclr-17790	44	13	clear	clear	ADJ
iiclr-17790	44	14	that	that	SCONJ
iiclr-17790	44	15	the	the	DET
iiclr-17790	44	16	denial	denial	NOUN
iiclr-17790	44	17	of	of	ADP
iiclr-17790	44	18	general	general	ADJ
iiclr-17790	44	19	exemptions	exemption	NOUN
iiclr-17790	44	20	for	for	ADP
iiclr-17790	44	21	foreign	foreign	ADJ
iiclr-17790	44	22	private	private	ADJ
iiclr-17790	44	23	issuers	issuer	NOUN
iiclr-17790	44	24	complies	comply	VERB
iiclr-17790	44	25	with	with	ADP
iiclr-17790	44	26	the	the	DET
iiclr-17790	44	27	plain	plain	ADJ
iiclr-17790	44	28	language	language	NOUN
iiclr-17790	44	29	of	of	ADP
iiclr-17790	44	30	these	these	DET
iiclr-17790	44	31	rules	rule	NOUN
iiclr-17790	44	32	,	,	PUNCT
iiclr-17790	44	33	which	which	PRON
iiclr-17790	44	34	apply	apply	VERB
iiclr-17790	44	35	broadly	broadly	ADV
iiclr-17790	44	36	to	to	ADP
iiclr-17790	44	37	all	all	DET
iiclr-17790	44	38	"	"	PUNCT
iiclr-17790	44	39	issuers	issuer	NOUN
iiclr-17790	44	40	.	.	PUNCT
iiclr-17790	44	41	"	"	PUNCT
iiclr-17790	45	1	according	accord	VERB
iiclr-17790	45	2	to	to	ADP
iiclr-17790	45	3	the	the	DET
iiclr-17790	45	4	sec	sec	PROPN
iiclr-17790	45	5	,	,	PUNCT
iiclr-17790	45	6	6	6	NUM
iiclr-17790	45	7	.	.	PUNCT
iiclr-17790	46	1	the	the	DET
iiclr-17790	46	2	analysis	analysis	NOUN
iiclr-17790	46	3	in	in	ADP
iiclr-17790	46	4	section	section	NOUN
iiclr-17790	46	5	hi	hi	INTJ
iiclr-17790	46	6	also	also	ADV
iiclr-17790	46	7	takes	take	VERB
iiclr-17790	46	8	into	into	ADP
iiclr-17790	46	9	account	account	NOUN
iiclr-17790	46	10	the	the	DET
iiclr-17790	46	11	expected	expect	VERB
iiclr-17790	46	12	reform	reform	NOUN
iiclr-17790	46	13	of	of	ADP
iiclr-17790	46	14	corporate	corporate	ADJ
iiclr-17790	46	15	rules	rule	NOUN
iiclr-17790	46	16	in	in	ADP
iiclr-17790	46	17	the	the	DET
iiclr-17790	46	18	italian	italian	ADJ
iiclr-17790	46	19	jurisdiction	jurisdiction	NOUN
iiclr-17790	46	20	.	.	PUNCT
iiclr-17790	47	1	see	see	VERB
iiclr-17790	47	2	legislative	legislative	ADJ
iiclr-17790	47	3	decree	decree	NOUN
iiclr-17790	47	4	no	no	INTJ
iiclr-17790	47	5	.	.	NOUN
iiclr-17790	47	6	6	6	NUM
iiclr-17790	47	7	of	of	ADP
iiclr-17790	47	8	january	january	PROPN
iiclr-17790	47	9	17,2003	17,2003	NUM
iiclr-17790	47	10	,	,	PUNCT
iiclr-17790	47	11	g.u	g.u	PROPN
iiclr-17790	47	12	.	.	PUNCT
iiclr-17790	48	1	no	no	INTJ
iiclr-17790	48	2	.	.	NOUN
iiclr-17790	48	3	17	17	NUM
iiclr-17790	48	4	,	,	PUNCT
iiclr-17790	48	5	suppl	suppl	PROPN
iiclr-17790	48	6	.	.	PUNCT
iiclr-17790	49	1	ord	ord	PROPN
iiclr-17790	49	2	.	.	PUNCT
iiclr-17790	50	1	(	(	PUNCT
iiclr-17790	50	2	jan	jan	PROPN
iiclr-17790	50	3	.	.	PROPN
iiclr-17790	50	4	22	22	NUM
iiclr-17790	50	5	,	,	PUNCT
iiclr-17790	50	6	2003	2003	NUM
iiclr-17790	50	7	)	)	PUNCT
iiclr-17790	50	8	,	,	PUNCT
iiclr-17790	50	9	which	which	PRON
iiclr-17790	50	10	will	will	AUX
iiclr-17790	50	11	enter	enter	VERB
iiclr-17790	50	12	into	into	ADP
iiclr-17790	50	13	force	force	NOUN
iiclr-17790	50	14	in	in	ADP
iiclr-17790	50	15	2004	2004	NUM
iiclr-17790	50	16	and	and	CCONJ
iiclr-17790	50	17	will	will	AUX
iiclr-17790	50	18	materially	materially	ADV
iiclr-17790	50	19	change	change	VERB
iiclr-17790	50	20	the	the	DET
iiclr-17790	50	21	italian	italian	ADJ
iiclr-17790	50	22	company	company	NOUN
iiclr-17790	50	23	law	law	NOUN
iiclr-17790	50	24	.	.	PUNCT
iiclr-17790	51	1	7	7	X
iiclr-17790	51	2	.	.	X
iiclr-17790	51	3	see	see	VERB
iiclr-17790	51	4	15	15	NUM
iiclr-17790	51	5	u.s.c	u.s.c	ADJ
iiclr-17790	51	6	.	.	PUNCT
iiclr-17790	52	1	§	§	PROPN
iiclr-17790	52	2	7201(7	7201(7	PROPN
iiclr-17790	52	3	)	)	PUNCT
iiclr-17790	52	4	(	(	PUNCT
iiclr-17790	52	5	2002	2002	NUM
iiclr-17790	52	6	)	)	PUNCT
iiclr-17790	52	7	,	,	PUNCT
iiclr-17790	52	8	for	for	ADP
iiclr-17790	52	9	definition	definition	NOUN
iiclr-17790	52	10	of	of	ADP
iiclr-17790	52	11	"	"	PUNCT
iiclr-17790	52	12	issuer	issuer	NOUN
iiclr-17790	52	13	.	.	PUNCT
iiclr-17790	52	14	"	"	PUNCT
iiclr-17790	53	1	8	8	NUM
iiclr-17790	53	2	.	.	X
iiclr-17790	53	3	17	17	NUM
iiclr-17790	53	4	c.f.r	c.f.r	NOUN
iiclr-17790	53	5	.	.	PUNCT
iiclr-17790	54	1	§	§	PROPN
iiclr-17790	54	2	240.3b-4	240.3b-4	NUM
iiclr-17790	54	3	(	(	PUNCT
iiclr-17790	54	4	2002	2002	NUM
iiclr-17790	54	5	)	)	PUNCT
iiclr-17790	54	6	.	.	PUNCT
iiclr-17790	55	1	"	"	PUNCT
iiclr-17790	55	2	foreign	foreign	ADJ
iiclr-17790	55	3	private	private	ADJ
iiclr-17790	55	4	issuer	issuer	NOUN
iiclr-17790	55	5	"	"	PUNCT
iiclr-17790	55	6	is	be	AUX
iiclr-17790	55	7	defined	define	VERB
iiclr-17790	55	8	as	as	ADP
iiclr-17790	55	9	any	any	DET
iiclr-17790	55	10	issuer	issuer	NOUN
iiclr-17790	55	11	organized	organize	VERB
iiclr-17790	55	12	outside	outside	ADP
iiclr-17790	55	13	the	the	DET
iiclr-17790	55	14	united	united	PROPN
iiclr-17790	55	15	states	states	PROPN
iiclr-17790	55	16	other	other	ADJ
iiclr-17790	55	17	than	than	ADP
iiclr-17790	55	18	the	the	DET
iiclr-17790	55	19	issuer	issuer	NOUN
iiclr-17790	55	20	with	with	ADP
iiclr-17790	55	21	(	(	PUNCT
iiclr-17790	55	22	1	1	NUM
iiclr-17790	55	23	)	)	PUNCT
iiclr-17790	55	24	more	more	ADJ
iiclr-17790	55	25	than	than	ADP
iiclr-17790	55	26	50	50	NUM
iiclr-17790	55	27	%	%	NOUN
iiclr-17790	55	28	of	of	ADP
iiclr-17790	55	29	its	its	PRON
iiclr-17790	55	30	outstanding	outstanding	ADJ
iiclr-17790	55	31	voting	voting	NOUN
iiclr-17790	55	32	securities	security	NOUN
iiclr-17790	55	33	owned	own	VERB
iiclr-17790	55	34	of	of	ADP
iiclr-17790	55	35	record	record	NOUN
iiclr-17790	55	36	directly	directly	ADV
iiclr-17790	55	37	or	or	CCONJ
iiclr-17790	55	38	indirectly	indirectly	ADV
iiclr-17790	55	39	by	by	ADP
iiclr-17790	55	40	u.s	u.s	PROPN
iiclr-17790	55	41	.	.	PROPN
iiclr-17790	55	42	residents	resident	NOUN
iiclr-17790	55	43	and	and	CCONJ
iiclr-17790	55	44	(	(	PUNCT
iiclr-17790	55	45	2	2	X
iiclr-17790	55	46	)	)	PUNCT
iiclr-17790	55	47	any	any	PRON
iiclr-17790	55	48	of	of	ADP
iiclr-17790	55	49	the	the	DET
iiclr-17790	55	50	following	following	NOUN
iiclr-17790	55	51	:	:	PUNCT
iiclr-17790	55	52	(	(	PUNCT
iiclr-17790	55	53	a	a	X
iiclr-17790	55	54	)	)	PUNCT
iiclr-17790	55	55	majority	majority	NOUN
iiclr-17790	55	56	of	of	ADP
iiclr-17790	55	57	its	its	PRON
iiclr-17790	55	58	executive	executive	ADJ
iiclr-17790	55	59	officers	officer	NOUN
iiclr-17790	55	60	or	or	CCONJ
iiclr-17790	55	61	directors	director	NOUN
iiclr-17790	55	62	being	be	AUX
iiclr-17790	55	63	u.s	u.s	PROPN
iiclr-17790	55	64	.	.	PROPN
iiclr-17790	55	65	residents	resident	NOUN
iiclr-17790	55	66	or	or	CCONJ
iiclr-17790	55	67	citizens	citizen	NOUN
iiclr-17790	55	68	and	and	CCONJ
iiclr-17790	55	69	(	(	PUNCT
iiclr-17790	55	70	b	b	NOUN
iiclr-17790	55	71	)	)	PUNCT
iiclr-17790	55	72	more	more	ADJ
iiclr-17790	55	73	than	than	ADP
iiclr-17790	55	74	50	50	NUM
iiclr-17790	55	75	%	%	NOUN
iiclr-17790	55	76	of	of	ADP
iiclr-17790	55	77	its	its	PRON
iiclr-17790	55	78	assets	asset	NOUN
iiclr-17790	55	79	located	locate	VERB
iiclr-17790	55	80	in	in	ADP
iiclr-17790	55	81	the	the	DET
iiclr-17790	55	82	united	united	PROPN
iiclr-17790	55	83	states	states	PROPN
iiclr-17790	55	84	or	or	CCONJ
iiclr-17790	55	85	(	(	PUNCT
iiclr-17790	55	86	c	c	X
iiclr-17790	55	87	)	)	PUNCT
iiclr-17790	55	88	its	its	PRON
iiclr-17790	55	89	business	business	NOUN
iiclr-17790	55	90	administered	administer	VERB
iiclr-17790	55	91	principally	principally	ADV
iiclr-17790	55	92	in	in	ADP
iiclr-17790	55	93	the	the	DET
iiclr-17790	55	94	united	united	PROPN
iiclr-17790	55	95	states	states	PROPN
iiclr-17790	55	96	.	.	PUNCT
iiclr-17790	56	1	9	9	NUM
iiclr-17790	56	2	.	.	NOUN
iiclr-17790	56	3	17	17	NUM
iiclr-17790	56	4	c.f.r	c.f.r	NOUN
iiclr-17790	56	5	.	.	PUNCT
iiclr-17790	57	1	§	§	PROPN
iiclr-17790	57	2	240.12g3	240.12g3	NUM
iiclr-17790	57	3	-	-	NUM
iiclr-17790	57	4	2(b	2(b	NUM
iiclr-17790	57	5	)	)	PUNCT
iiclr-17790	57	6	.	.	PUNCT
iiclr-17790	58	1	as	as	ADP
iiclr-17790	58	2	a	a	DET
iiclr-17790	58	3	general	general	ADJ
iiclr-17790	58	4	rule	rule	NOUN
iiclr-17790	58	5	,	,	PUNCT
iiclr-17790	58	6	a	a	DET
iiclr-17790	58	7	foreign	foreign	ADJ
iiclr-17790	58	8	private	private	ADJ
iiclr-17790	58	9	issuer	issuer	NOUN
iiclr-17790	58	10	is	be	AUX
iiclr-17790	58	11	required	require	VERB
iiclr-17790	58	12	under	under	ADP
iiclr-17790	58	13	section	section	NOUN
iiclr-17790	58	14	12(g	12(g	NUM
iiclr-17790	58	15	)	)	PUNCT
iiclr-17790	58	16	of	of	ADP
iiclr-17790	58	17	the	the	DET
iiclr-17790	58	18	exchange	exchange	NOUN
iiclr-17790	58	19	act	act	NOUN
iiclr-17790	58	20	to	to	PART
iiclr-17790	58	21	register	register	VERB
iiclr-17790	58	22	any	any	DET
iiclr-17790	58	23	class	class	NOUN
iiclr-17790	58	24	of	of	ADP
iiclr-17790	58	25	its	its	PRON
iiclr-17790	58	26	securities	security	NOUN
iiclr-17790	58	27	if	if	SCONJ
iiclr-17790	58	28	the	the	DET
iiclr-17790	58	29	issuer	issuer	NOUN
iiclr-17790	58	30	has	have	VERB
iiclr-17790	58	31	$	$	SYM
iiclr-17790	58	32	10	10	NUM
iiclr-17790	58	33	million	million	NUM
iiclr-17790	58	34	or	or	CCONJ
iiclr-17790	58	35	more	more	ADJ
iiclr-17790	58	36	in	in	ADP
iiclr-17790	58	37	assets	asset	NOUN
iiclr-17790	58	38	on	on	ADP
iiclr-17790	58	39	the	the	DET
iiclr-17790	58	40	last	last	ADJ
iiclr-17790	58	41	day	day	NOUN
iiclr-17790	58	42	of	of	ADP
iiclr-17790	58	43	its	its	PRON
iiclr-17790	58	44	most	most	ADV
iiclr-17790	58	45	recent	recent	ADJ
iiclr-17790	58	46	fiscal	fiscal	ADJ
iiclr-17790	58	47	year	year	NOUN
iiclr-17790	58	48	and	and	CCONJ
iiclr-17790	58	49	the	the	DET
iiclr-17790	58	50	security	security	NOUN
iiclr-17790	58	51	is	be	AUX
iiclr-17790	58	52	held	hold	VERB
iiclr-17790	58	53	of	of	ADP
iiclr-17790	58	54	record	record	NOUN
iiclr-17790	58	55	by	by	ADP
iiclr-17790	58	56	500	500	NUM
iiclr-17790	58	57	or	or	CCONJ
iiclr-17790	58	58	more	more	ADJ
iiclr-17790	58	59	persons	person	NOUN
iiclr-17790	58	60	worldwide	worldwide	ADV
iiclr-17790	58	61	,	,	PUNCT
iiclr-17790	58	62	including	include	VERB
iiclr-17790	58	63	300	300	NUM
iiclr-17790	58	64	or	or	CCONJ
iiclr-17790	58	65	more	more	ADJ
iiclr-17790	58	66	persons	person	NOUN
iiclr-17790	58	67	resident	resident	NOUN
iiclr-17790	58	68	in	in	ADP
iiclr-17790	58	69	the	the	DET
iiclr-17790	58	70	u.s	u.s	PROPN
iiclr-17790	58	71	.	.	PROPN
iiclr-17790	59	1	i	i	PROPN
iiclr-17790	59	2	d.	d.	PROPN
iiclr-17790	59	3	rule	rule	VERB
iiclr-17790	59	4	12g3	12g3	NUM
iiclr-17790	59	5	-	-	SYM
iiclr-17790	59	6	2(b	2(b	NUM
iiclr-17790	59	7	)	)	PUNCT
iiclr-17790	59	8	provides	provide	VERB
iiclr-17790	59	9	an	an	DET
iiclr-17790	59	10	exemption	exemption	NOUN
iiclr-17790	59	11	from	from	ADP
iiclr-17790	59	12	this	this	DET
iiclr-17790	59	13	registration	registration	NOUN
iiclr-17790	59	14	requirement	requirement	NOUN
iiclr-17790	59	15	if	if	SCONJ
iiclr-17790	59	16	the	the	DET
iiclr-17790	59	17	foreign	foreign	ADJ
iiclr-17790	59	18	private	private	ADJ
iiclr-17790	59	19	issuer	issuer	NOUN
iiclr-17790	59	20	has	have	AUX
iiclr-17790	59	21	not	not	PART
iiclr-17790	59	22	obtained	obtain	VERB
iiclr-17790	59	23	a	a	DET
iiclr-17790	59	24	u.s	u.s	PROPN
iiclr-17790	59	25	.	.	PROPN
iiclr-17790	59	26	exchange	exchange	NOUN
iiclr-17790	59	27	listing	listing	NOUN
iiclr-17790	59	28	or	or	CCONJ
iiclr-17790	59	29	nasdaq	nasdaq	PROPN
iiclr-17790	59	30	quotation	quotation	NOUN
iiclr-17790	59	31	and	and	CCONJ
iiclr-17790	59	32	applies	apply	VERB
iiclr-17790	59	33	for	for	ADP
iiclr-17790	59	34	the	the	DET
iiclr-17790	59	35	exemption	exemption	NOUN
iiclr-17790	59	36	within	within	ADP
iiclr-17790	59	37	120	120	NUM
iiclr-17790	59	38	days	day	NOUN
iiclr-17790	59	39	of	of	ADP
iiclr-17790	59	40	the	the	DET
iiclr-17790	59	41	end	end	NOUN
iiclr-17790	59	42	of	of	ADP
iiclr-17790	59	43	the	the	DET
iiclr-17790	59	44	year	year	NOUN
iiclr-17790	59	45	in	in	ADP
iiclr-17790	59	46	which	which	PRON
iiclr-17790	59	47	the	the	DET
iiclr-17790	59	48	thresholds	threshold	NOUN
iiclr-17790	59	49	are	be	AUX
iiclr-17790	59	50	exceeded	exceed	VERB
iiclr-17790	59	51	.	.	PUNCT
iiclr-17790	60	1	i	i	PRON
iiclr-17790	60	2	d.	d.	PROPN
iiclr-17790	60	3	to	to	ADP
iiclr-17790	60	4	this	this	DET
iiclr-17790	60	5	purpose	purpose	NOUN
iiclr-17790	60	6	,	,	PUNCT
iiclr-17790	60	7	a	a	DET
iiclr-17790	60	8	foreign	foreign	ADJ
iiclr-17790	60	9	private	private	ADJ
iiclr-17790	60	10	issuer	issuer	NOUN
iiclr-17790	60	11	must	must	AUX
iiclr-17790	60	12	furnish	furnish	VERB
iiclr-17790	60	13	to	to	ADP
iiclr-17790	60	14	the	the	DET
iiclr-17790	60	15	sec	sec	PROPN
iiclr-17790	60	16	,	,	PUNCT
iiclr-17790	60	17	in	in	ADP
iiclr-17790	60	18	its	its	PRON
iiclr-17790	60	19	initial	initial	ADJ
iiclr-17790	60	20	submission	submission	NOUN
iiclr-17790	60	21	and	and	CCONJ
iiclr-17790	60	22	on	on	ADP
iiclr-17790	60	23	a	a	DET
iiclr-17790	60	24	continuing	continue	VERB
iiclr-17790	60	25	basis	basis	NOUN
iiclr-17790	60	26	thereafter	thereafter	ADV
iiclr-17790	60	27	,	,	PUNCT
iiclr-17790	60	28	any	any	DET
iiclr-17790	60	29	material	material	ADJ
iiclr-17790	60	30	information	information	NOUN
iiclr-17790	60	31	that	that	SCONJ
iiclr-17790	60	32	it	it	PRON
iiclr-17790	60	33	:	:	PUNCT
iiclr-17790	60	34	(	(	PUNCT
iiclr-17790	60	35	i	i	NOUN
iiclr-17790	60	36	)	)	PUNCT
iiclr-17790	60	37	makes	make	VERB
iiclr-17790	60	38	public	public	ADJ
iiclr-17790	60	39	in	in	ADP
iiclr-17790	60	40	its	its	PRON
iiclr-17790	60	41	home	home	NOUN
iiclr-17790	60	42	jurisdiction	jurisdiction	NOUN
iiclr-17790	60	43	pursuant	pursuant	ADJ
iiclr-17790	60	44	to	to	ADP
iiclr-17790	60	45	the	the	DET
iiclr-17790	60	46	law	law	NOUN
iiclr-17790	60	47	of	of	ADP
iiclr-17790	60	48	that	that	DET
iiclr-17790	60	49	country	country	NOUN
iiclr-17790	60	50	;	;	PUNCT
iiclr-17790	60	51	(	(	PUNCT
iiclr-17790	60	52	ii	ii	NOUN
iiclr-17790	60	53	)	)	PUNCT
iiclr-17790	60	54	files	file	NOUN
iiclr-17790	60	55	with	with	ADP
iiclr-17790	60	56	any	any	DET
iiclr-17790	60	57	stock	stock	NOUN
iiclr-17790	60	58	exchange	exchange	NOUN
iiclr-17790	60	59	on	on	ADP
iiclr-17790	60	60	which	which	PRON
iiclr-17790	60	61	its	its	PRON
iiclr-17790	60	62	securities	security	NOUN
iiclr-17790	60	63	are	be	AUX
iiclr-17790	60	64	listed	list	VERB
iiclr-17790	60	65	;	;	PUNCT
iiclr-17790	60	66	or	or	CCONJ
iiclr-17790	60	67	(	(	PUNCT
iiclr-17790	60	68	iii	iii	X
iiclr-17790	60	69	)	)	PUNCT
iiclr-17790	60	70	distributes	distribute	VERB
iiclr-17790	60	71	to	to	ADP
iiclr-17790	60	72	its	its	PRON
iiclr-17790	60	73	securities	security	NOUN
iiclr-17790	60	74	holder	holder	NOUN
iiclr-17790	60	75	.	.	PUNCT
iiclr-17790	61	1	i	i	PRON
iiclr-17790	61	2	d.	d.	PROPN
iiclr-17790	61	3	2003	2003	NUM
iiclr-17790	61	4	]	]	PUNCT
iiclr-17790	61	5	ind	ind	NOUN
iiclr-17790	61	6	.	.	PUNCT
iiclr-17790	61	7	int'l	int'l	PROPN
iiclr-17790	61	8	&	&	CCONJ
iiclr-17790	61	9	comp	comp	PROPN
iiclr-17790	61	10	.	.	PUNCT
iiclr-17790	62	1	l.	l.	PROPN
iiclr-17790	62	2	rev	rev	PROPN
iiclr-17790	62	3	.	.	PUNCT
iiclr-17790	63	1	imposing	impose	VERB
iiclr-17790	63	2	the	the	DET
iiclr-17790	63	3	act	act	NOUN
iiclr-17790	63	4	's	's	PART
iiclr-17790	63	5	requirements	requirement	NOUN
iiclr-17790	63	6	for	for	ADP
iiclr-17790	63	7	foreign	foreign	ADJ
iiclr-17790	63	8	private	private	ADJ
iiclr-17790	63	9	issuers	issuer	NOUN
iiclr-17790	63	10	also	also	ADV
iiclr-17790	63	11	fulfills	fulfill	VERB
iiclr-17790	63	12	"	"	PUNCT
iiclr-17790	63	13	the	the	DET
iiclr-17790	63	14	overarching	overarching	ADJ
iiclr-17790	63	15	purpose	purpose	NOUN
iiclr-17790	63	16	of	of	ADP
iiclr-17790	63	17	the	the	DET
iiclr-17790	63	18	act	act	NOUN
iiclr-17790	63	19	,	,	PUNCT
iiclr-17790	63	20	which	which	PRON
iiclr-17790	63	21	is	be	AUX
iiclr-17790	63	22	to	to	PART
iiclr-17790	63	23	restore	restore	VERB
iiclr-17790	63	24	investor	investor	NOUN
iiclr-17790	63	25	confidence	confidence	NOUN
iiclr-17790	63	26	in	in	ADP
iiclr-17790	63	27	u.s	u.s	PROPN
iiclr-17790	63	28	.	.	PROPN
iiclr-17790	63	29	financial	financial	ADJ
iiclr-17790	63	30	markets	market	NOUN
iiclr-17790	63	31	,	,	PUNCT
iiclr-17790	63	32	regardless	regardless	ADV
iiclr-17790	63	33	of	of	ADP
iiclr-17790	63	34	the	the	DET
iiclr-17790	63	35	origin	origin	NOUN
iiclr-17790	63	36	of	of	ADP
iiclr-17790	63	37	the	the	DET
iiclr-17790	63	38	market	market	NOUN
iiclr-17790	63	39	participants	participant	NOUN
iiclr-17790	63	40	.	.	PUNCT
iiclr-17790	64	1	"	"	PUNCT
iiclr-17790	64	2	'	'	PUNCT
iiclr-17790	64	3	this	this	DET
iiclr-17790	64	4	comment	comment	NOUN
iiclr-17790	64	5	,	,	PUNCT
iiclr-17790	64	6	which	which	PRON
iiclr-17790	64	7	should	should	AUX
iiclr-17790	64	8	explain	explain	VERB
iiclr-17790	64	9	the	the	DET
iiclr-17790	64	10	position	position	NOUN
iiclr-17790	64	11	of	of	ADP
iiclr-17790	64	12	the	the	DET
iiclr-17790	64	13	sec	sec	PROPN
iiclr-17790	64	14	with	with	ADP
iiclr-17790	64	15	respect	respect	NOUN
iiclr-17790	64	16	to	to	ADP
iiclr-17790	64	17	the	the	DET
iiclr-17790	64	18	inclusion	inclusion	NOUN
iiclr-17790	64	19	of	of	ADP
iiclr-17790	64	20	foreign	foreign	ADJ
iiclr-17790	64	21	private	private	ADJ
iiclr-17790	64	22	issuers	issuer	NOUN
iiclr-17790	64	23	within	within	ADP
iiclr-17790	64	24	the	the	DET
iiclr-17790	64	25	scope	scope	NOUN
iiclr-17790	64	26	of	of	ADP
iiclr-17790	64	27	sections	section	NOUN
iiclr-17790	64	28	406	406	NUM
iiclr-17790	64	29	and	and	CCONJ
iiclr-17790	64	30	407	407	NUM
iiclr-17790	64	31	of	of	ADP
iiclr-17790	64	32	the	the	DET
iiclr-17790	64	33	act	act	NOUN
iiclr-17790	64	34	,	,	PUNCT
iiclr-17790	64	35	more	more	ADV
iiclr-17790	64	36	generally	generally	ADV
iiclr-17790	64	37	demonstrates	demonstrate	VERB
iiclr-17790	64	38	the	the	DET
iiclr-17790	64	39	new	new	ADJ
iiclr-17790	64	40	attitude	attitude	NOUN
iiclr-17790	64	41	of	of	ADP
iiclr-17790	64	42	the	the	DET
iiclr-17790	64	43	u.s	u.s	PROPN
iiclr-17790	64	44	.	.	PROPN
iiclr-17790	64	45	regulator	regulator	NOUN
iiclr-17790	64	46	to	to	PART
iiclr-17790	64	47	broadly	broadly	ADV
iiclr-17790	64	48	apply	apply	VERB
iiclr-17790	64	49	a	a	DET
iiclr-17790	64	50	number	number	NOUN
iiclr-17790	64	51	of	of	ADP
iiclr-17790	64	52	the	the	DET
iiclr-17790	64	53	corporate	corporate	ADJ
iiclr-17790	64	54	governance	governance	NOUN
iiclr-17790	64	55	requirements	requirement	NOUN
iiclr-17790	64	56	provided	provide	VERB
iiclr-17790	64	57	for	for	ADP
iiclr-17790	64	58	by	by	ADP
iiclr-17790	64	59	the	the	DET
iiclr-17790	64	60	act	act	NOUN
iiclr-17790	64	61	.	.	PUNCT
iiclr-17790	65	1	the	the	DET
iiclr-17790	65	2	new	new	ADJ
iiclr-17790	65	3	approach	approach	NOUN
iiclr-17790	65	4	could	could	AUX
iiclr-17790	65	5	result	result	VERB
iiclr-17790	65	6	in	in	ADP
iiclr-17790	65	7	u.s	u.s	PROPN
iiclr-17790	65	8	.	.	PROPN
iiclr-17790	65	9	oversight	oversight	NOUN
iiclr-17790	65	10	of	of	ADP
iiclr-17790	65	11	european	european	ADJ
iiclr-17790	65	12	companies	company	NOUN
iiclr-17790	65	13	,	,	PUNCT
iiclr-17790	65	14	which	which	PRON
iiclr-17790	65	15	already	already	ADV
iiclr-17790	65	16	are	be	AUX
iiclr-17790	65	17	subject	subject	ADJ
iiclr-17790	65	18	to	to	ADP
iiclr-17790	65	19	their	their	PRON
iiclr-17790	65	20	own	own	ADJ
iiclr-17790	65	21	nation	nation	NOUN
iiclr-17790	65	22	's	's	PART
iiclr-17790	65	23	regulators	regulator	NOUN
iiclr-17790	65	24	.	.	PUNCT
iiclr-17790	66	1	furthermore	furthermore	ADV
iiclr-17790	66	2	,	,	PUNCT
iiclr-17790	66	3	some	some	DET
iiclr-17790	66	4	provisions	provision	NOUN
iiclr-17790	66	5	that	that	PRON
iiclr-17790	66	6	do	do	AUX
iiclr-17790	66	7	not	not	PART
iiclr-17790	66	8	appear	appear	VERB
iiclr-17790	66	9	to	to	PART
iiclr-17790	66	10	apply	apply	VERB
iiclr-17790	66	11	to	to	ADP
iiclr-17790	66	12	non	non	ADJ
iiclr-17790	66	13	-	-	ADJ
iiclr-17790	66	14	u.s	u.s	PROPN
iiclr-17790	66	15	.	.	PROPN
iiclr-17790	66	16	companies	company	NOUN
iiclr-17790	66	17	may	may	AUX
iiclr-17790	66	18	affect	affect	VERB
iiclr-17790	66	19	local	local	ADJ
iiclr-17790	66	20	market	market	NOUN
iiclr-17790	66	21	practice	practice	NOUN
iiclr-17790	66	22	and	and	CCONJ
iiclr-17790	66	23	u.s	u.s	PROPN
iiclr-17790	66	24	.	.	PROPN
iiclr-17790	66	25	courts	court	NOUN
iiclr-17790	66	26	may	may	AUX
iiclr-17790	66	27	be	be	AUX
iiclr-17790	66	28	less	less	ADV
iiclr-17790	66	29	sympathetic	sympathetic	ADJ
iiclr-17790	66	30	to	to	ADP
iiclr-17790	66	31	non	non	ADJ
iiclr-17790	66	32	-	-	ADJ
iiclr-17790	66	33	u.s	u.s	PROPN
iiclr-17790	66	34	.	.	PROPN
iiclr-17790	66	35	companies	company	NOUN
iiclr-17790	66	36	that	that	PRON
iiclr-17790	66	37	do	do	AUX
iiclr-17790	66	38	not	not	PART
iiclr-17790	66	39	meet	meet	VERB
iiclr-17790	66	40	the	the	DET
iiclr-17790	66	41	same	same	ADJ
iiclr-17790	66	42	standards	standard	NOUN
iiclr-17790	66	43	as	as	ADP
iiclr-17790	66	44	u.s	u.s	PROPN
iiclr-17790	66	45	.	.	PROPN
iiclr-17790	66	46	companies	company	NOUN
iiclr-17790	66	47	.	.	PUNCT
iiclr-17790	66	48	"	"	PUNCT
iiclr-17790	67	1	in	in	ADP
iiclr-17790	67	2	addition	addition	NOUN
iiclr-17790	67	3	to	to	ADP
iiclr-17790	67	4	actions	action	NOUN
iiclr-17790	67	5	by	by	ADP
iiclr-17790	67	6	the	the	DET
iiclr-17790	67	7	u.s	u.s	PROPN
iiclr-17790	67	8	.	.	PROPN
iiclr-17790	67	9	federal	federal	ADJ
iiclr-17790	67	10	government	government	NOUN
iiclr-17790	67	11	,	,	PUNCT
iiclr-17790	67	12	the	the	DET
iiclr-17790	67	13	new	new	ADJ
iiclr-17790	67	14	corporate	corporate	ADJ
iiclr-17790	67	15	governance	governance	NOUN
iiclr-17790	67	16	standards	standard	NOUN
iiclr-17790	67	17	will	will	AUX
iiclr-17790	67	18	have	have	VERB
iiclr-17790	67	19	both	both	CCONJ
iiclr-17790	67	20	immediate	immediate	ADJ
iiclr-17790	67	21	and	and	CCONJ
iiclr-17790	67	22	long	long	ADV
iiclr-17790	67	23	-	-	PUNCT
iiclr-17790	67	24	ranging	range	VERB
iiclr-17790	67	25	effects	effect	NOUN
iiclr-17790	67	26	on	on	ADP
iiclr-17790	67	27	the	the	DET
iiclr-17790	67	28	organization	organization	NOUN
iiclr-17790	67	29	and	and	CCONJ
iiclr-17790	67	30	operation	operation	NOUN
iiclr-17790	67	31	of	of	ADP
iiclr-17790	67	32	non	non	ADJ
iiclr-17790	67	33	-	-	ADJ
iiclr-17790	67	34	u.s	u.s	PROPN
iiclr-17790	67	35	.	.	PROPN
iiclr-17790	67	36	listed	list	VERB
iiclr-17790	67	37	companies	company	NOUN
iiclr-17790	67	38	.	.	PUNCT
iiclr-17790	68	1	the	the	DET
iiclr-17790	68	2	nyse	nyse	PROPN
iiclr-17790	68	3	has	have	AUX
iiclr-17790	68	4	clarified	clarify	VERB
iiclr-17790	68	5	that	that	SCONJ
iiclr-17790	68	6	,	,	PUNCT
iiclr-17790	68	7	as	as	SCONJ
iiclr-17790	68	8	applied	apply	VERB
iiclr-17790	68	9	to	to	ADP
iiclr-17790	68	10	foreign	foreign	ADJ
iiclr-17790	68	11	private	private	ADJ
iiclr-17790	68	12	issuers	issuer	NOUN
iiclr-17790	68	13	,	,	PUNCT
iiclr-17790	68	14	its	its	PRON
iiclr-17790	68	15	corporate	corporate	ADJ
iiclr-17790	68	16	governance	governance	NOUN
iiclr-17790	68	17	listing	listing	NOUN
iiclr-17790	68	18	requirements	requirement	NOUN
iiclr-17790	68	19	continue	continue	VERB
iiclr-17790	68	20	generally	generally	ADV
iiclr-17790	68	21	to	to	PART
iiclr-17790	68	22	defer	defer	VERB
iiclr-17790	68	23	to	to	ADP
iiclr-17790	68	24	home	home	NOUN
iiclr-17790	68	25	-	-	PUNCT
iiclr-17790	68	26	country	country	NOUN
iiclr-17790	68	27	practices	practice	NOUN
iiclr-17790	68	28	.	.	PUNCT
iiclr-17790	69	1	with	with	ADP
iiclr-17790	69	2	respect	respect	NOUN
iiclr-17790	69	3	to	to	ADP
iiclr-17790	69	4	section	section	NOUN
iiclr-17790	69	5	303a	303a	PROPN
iiclr-17790	69	6	(	(	PUNCT
iiclr-17790	69	7	11	11	NUM
iiclr-17790	69	8	)	)	PUNCT
iiclr-17790	69	9	of	of	ADP
iiclr-17790	69	10	the	the	DET
iiclr-17790	69	11	nyse	nyse	PROPN
iiclr-17790	69	12	corporate	corporate	ADJ
iiclr-17790	69	13	governance	governance	NOUN
iiclr-17790	69	14	rules	rule	NOUN
iiclr-17790	69	15	,	,	PUNCT
iiclr-17790	69	16	the	the	DET
iiclr-17790	69	17	nyse	nyse	PROPN
iiclr-17790	69	18	noted	note	VERB
iiclr-17790	69	19	that	that	SCONJ
iiclr-17790	69	20	,	,	PUNCT
iiclr-17790	69	21	"	"	PUNCT
iiclr-17790	69	22	both	both	PRON
iiclr-17790	69	23	sec	sec	PROPN
iiclr-17790	69	24	rules	rule	NOUN
iiclr-17790	69	25	and	and	CCONJ
iiclr-17790	69	26	nyse	nyse	PROPN
iiclr-17790	69	27	policies	policy	NOUN
iiclr-17790	69	28	have	have	AUX
iiclr-17790	69	29	long	long	ADV
iiclr-17790	69	30	recognized	recognize	VERB
iiclr-17790	69	31	that	that	SCONJ
iiclr-17790	69	32	foreign	foreign	ADJ
iiclr-17790	69	33	private	private	ADJ
iiclr-17790	69	34	issuers	issuer	NOUN
iiclr-17790	69	35	differ	differ	VERB
iiclr-17790	69	36	from	from	ADP
iiclr-17790	69	37	domestic	domestic	ADJ
iiclr-17790	69	38	companies	company	NOUN
iiclr-17790	69	39	in	in	ADP
iiclr-17790	69	40	the	the	DET
iiclr-17790	69	41	regulatory	regulatory	ADJ
iiclr-17790	69	42	and	and	CCONJ
iiclr-17790	69	43	disclosure	disclosure	NOUN
iiclr-17790	69	44	regimes	regime	NOUN
iiclr-17790	69	45	and	and	CCONJ
iiclr-17790	69	46	customs	custom	NOUN
iiclr-17790	69	47	they	they	PRON
iiclr-17790	69	48	follow	follow	VERB
iiclr-17790	69	49	,	,	PUNCT
iiclr-17790	69	50	and	and	CCONJ
iiclr-17790	69	51	that	that	SCONJ
iiclr-17790	69	52	it	it	PRON
iiclr-17790	69	53	is	be	AUX
iiclr-17790	69	54	appropriate	appropriate	ADJ
iiclr-17790	69	55	to	to	PART
iiclr-17790	69	56	accommodate	accommodate	VERB
iiclr-17790	69	57	those	those	DET
iiclr-17790	69	58	differences	difference	NOUN
iiclr-17790	69	59	.	.	PUNCT
iiclr-17790	70	1	"	"	PUNCT
iiclr-17790	70	2	''	''	PUNCT
iiclr-17790	70	3	2	2	NUM
iiclr-17790	70	4	nonetheless	nonetheless	ADV
iiclr-17790	70	5	,	,	PUNCT
iiclr-17790	70	6	foreign	foreign	ADJ
iiclr-17790	70	7	private	private	ADJ
iiclr-17790	70	8	issuers	issuer	NOUN
iiclr-17790	70	9	that	that	PRON
iiclr-17790	70	10	are	be	AUX
iiclr-17790	70	11	listed	list	VERB
iiclr-17790	70	12	on	on	ADP
iiclr-17790	70	13	the	the	DET
iiclr-17790	70	14	nyse	nyse	PROPN
iiclr-17790	70	15	would	would	AUX
iiclr-17790	70	16	be	be	AUX
iiclr-17790	70	17	required	require	VERB
iiclr-17790	70	18	to	to	PART
iiclr-17790	70	19	disclose	disclose	VERB
iiclr-17790	70	20	any	any	DET
iiclr-17790	70	21	significant	significant	ADJ
iiclr-17790	70	22	ways	way	NOUN
iiclr-17790	70	23	in	in	ADP
iiclr-17790	70	24	which	which	PRON
iiclr-17790	70	25	their	their	PRON
iiclr-17790	70	26	corporate	corporate	ADJ
iiclr-17790	70	27	governance	governance	NOUN
iiclr-17790	70	28	practices	practice	NOUN
iiclr-17790	70	29	differ	differ	VERB
iiclr-17790	70	30	from	from	ADP
iiclr-17790	70	31	those	those	PRON
iiclr-17790	70	32	followed	follow	VERB
iiclr-17790	70	33	by	by	ADP
iiclr-17790	70	34	domestic	domestic	ADJ
iiclr-17790	70	35	companies.1	companies.1	NOUN
iiclr-17790	70	36	3	3	NUM
iiclr-17790	70	37	similarly	similarly	ADV
iiclr-17790	70	38	,	,	PUNCT
iiclr-17790	70	39	foreign	foreign	ADJ
iiclr-17790	70	40	private	private	ADJ
iiclr-17790	70	41	issuers	issuer	NOUN
iiclr-17790	70	42	will	will	AUX
iiclr-17790	70	43	need	need	VERB
iiclr-17790	70	44	to	to	PART
iiclr-17790	70	45	disclose	disclose	VERB
iiclr-17790	70	46	any	any	DET
iiclr-17790	70	47	exemptions	exemption	NOUN
iiclr-17790	70	48	to	to	ADP
iiclr-17790	70	49	nasdaq	nasdaq	PROPN
iiclr-17790	70	50	's	's	PART
iiclr-17790	70	51	corporate	corporate	ADJ
iiclr-17790	70	52	governance	governance	NOUN
iiclr-17790	70	53	requirements	requirement	NOUN
iiclr-17790	70	54	,	,	PUNCT
iiclr-17790	70	55	as	as	ADV
iiclr-17790	70	56	well	well	ADV
iiclr-17790	70	57	as	as	ADP
iiclr-17790	70	58	any	any	DET
iiclr-17790	70	59	alternative	alternative	ADJ
iiclr-17790	70	60	measures	measure	NOUN
iiclr-17790	70	61	taken	take	VERB
iiclr-17790	70	62	in	in	ADP
iiclr-17790	70	63	lieu	lieu	NOUN
iiclr-17790	70	64	of	of	ADP
iiclr-17790	70	65	the	the	DET
iiclr-17790	70	66	waived	waive	VERB
iiclr-17790	70	67	requirements	requirement	NOUN
iiclr-17790	70	68	.	.	PUNCT
iiclr-17790	71	1	4	4	NUM
iiclr-17790	71	2	10	10	NUM
iiclr-17790	71	3	.	.	PUNCT
iiclr-17790	72	1	see	see	VERB
iiclr-17790	72	2	final	final	ADJ
iiclr-17790	72	3	rules	rule	NOUN
iiclr-17790	72	4	release	release	NOUN
iiclr-17790	72	5	,	,	PUNCT
iiclr-17790	72	6	u.s	u.s	PROPN
iiclr-17790	72	7	.	.	PROPN
iiclr-17790	72	8	securities	securities	PROPN
iiclr-17790	72	9	and	and	CCONJ
iiclr-17790	72	10	exchange	exchange	PROPN
iiclr-17790	72	11	commission	commission	PROPN
iiclr-17790	72	12	,	,	PUNCT
iiclr-17790	72	13	final	final	ADJ
iiclr-17790	72	14	rule	rule	NOUN
iiclr-17790	72	15	:	:	PUNCT
iiclr-17790	72	16	disclosure	disclosure	NOUN
iiclr-17790	72	17	required	require	VERB
iiclr-17790	72	18	by	by	ADP
iiclr-17790	72	19	sections	section	NOUN
iiclr-17790	72	20	406	406	NUM
iiclr-17790	72	21	and	and	CCONJ
iiclr-17790	72	22	407	407	NUM
iiclr-17790	72	23	of	of	ADP
iiclr-17790	72	24	the	the	DET
iiclr-17790	72	25	sarbanes	sarbane	NOUN
iiclr-17790	72	26	-	-	PUNCT
iiclr-17790	72	27	oxley	oxley	ADJ
iiclr-17790	72	28	act	act	NOUN
iiclr-17790	72	29	of	of	ADP
iiclr-17790	72	30	2002	2002	NUM
iiclr-17790	72	31	,	,	PUNCT
iiclr-17790	72	32	17	17	NUM
iiclr-17790	72	33	c.f.r	c.f.r	NOUN
iiclr-17790	72	34	.	.	PUNCT
iiclr-17790	73	1	228	228	NUM
iiclr-17790	73	2	,	,	PUNCT
iiclr-17790	73	3	229	229	NUM
iiclr-17790	73	4	and	and	CCONJ
iiclr-17790	73	5	249	249	NUM
iiclr-17790	73	6	,	,	PUNCT
iiclr-17790	73	7	release	release	NOUN
iiclr-17790	73	8	nos	nos	NOUN
iiclr-17790	73	9	.	.	PROPN
iiclr-17790	73	10	33	33	NUM
iiclr-17790	73	11	-	-	SYM
iiclr-17790	73	12	8177	8177	NUM
iiclr-17790	73	13	;	;	PUNCT
iiclr-17790	73	14	34	34	NUM
iiclr-17790	73	15	-	-	SYM
iiclr-17790	73	16	47235	47235	NUM
iiclr-17790	73	17	(	(	PUNCT
iiclr-17790	73	18	jan	jan	PROPN
iiclr-17790	73	19	.	.	PROPN
iiclr-17790	73	20	24	24	NUM
iiclr-17790	73	21	,	,	PUNCT
iiclr-17790	73	22	2003	2003	NUM
iiclr-17790	73	23	)	)	PUNCT
iiclr-17790	73	24	,	,	PUNCT
iiclr-17790	73	25	available	available	ADJ
iiclr-17790	73	26	at	at	ADP
iiclr-17790	73	27	http//www.sec.gov	http//www.sec.gov	ADJ
iiclr-17790	73	28	/	/	SYM
iiclr-17790	73	29	rules	rule	NOUN
iiclr-17790	73	30	/	/	SYM
iiclr-17790	73	31	final/33	final/33	NOUN
iiclr-17790	73	32	-	-	PUNCT
iiclr-17790	73	33	8177.htm	8177.htm	NOUN
iiclr-17790	73	34	(	(	PUNCT
iiclr-17790	73	35	last	last	ADV
iiclr-17790	73	36	visited	visit	VERB
iiclr-17790	73	37	oct	oct	PROPN
iiclr-17790	73	38	.	.	PROPN
iiclr-17790	73	39	4	4	NUM
iiclr-17790	73	40	,	,	PUNCT
iiclr-17790	73	41	2003	2003	NUM
iiclr-17790	73	42	)	)	PUNCT
iiclr-17790	73	43	.	.	PUNCT
iiclr-17790	74	1	11	11	NUM
iiclr-17790	74	2	.	.	PUNCT
iiclr-17790	75	1	in	in	ADP
iiclr-17790	75	2	particular	particular	ADJ
iiclr-17790	75	3	,	,	PUNCT
iiclr-17790	75	4	it	it	PRON
iiclr-17790	75	5	is	be	AUX
iiclr-17790	75	6	possible	possible	ADJ
iiclr-17790	75	7	that	that	SCONJ
iiclr-17790	75	8	courts	court	NOUN
iiclr-17790	75	9	in	in	ADP
iiclr-17790	75	10	the	the	DET
iiclr-17790	75	11	united	united	PROPN
iiclr-17790	75	12	states	states	PROPN
iiclr-17790	75	13	will	will	AUX
iiclr-17790	75	14	be	be	AUX
iiclr-17790	75	15	presented	present	VERB
iiclr-17790	75	16	with	with	ADP
iiclr-17790	75	17	actions	action	NOUN
iiclr-17790	75	18	challenging	challenge	VERB
iiclr-17790	75	19	the	the	DET
iiclr-17790	75	20	applicability	applicability	NOUN
iiclr-17790	75	21	of	of	ADP
iiclr-17790	75	22	the	the	DET
iiclr-17790	75	23	act	act	NOUN
iiclr-17790	75	24	to	to	ADP
iiclr-17790	75	25	foreign	foreign	ADJ
iiclr-17790	75	26	issuers	issuer	NOUN
iiclr-17790	75	27	.	.	PUNCT
iiclr-17790	76	1	whether	whether	SCONJ
iiclr-17790	76	2	the	the	DET
iiclr-17790	76	3	act	act	NOUN
iiclr-17790	76	4	will	will	AUX
iiclr-17790	76	5	withstand	withstand	VERB
iiclr-17790	76	6	any	any	DET
iiclr-17790	76	7	such	such	ADJ
iiclr-17790	76	8	judicial	judicial	ADJ
iiclr-17790	76	9	scrutiny	scrutiny	NOUN
iiclr-17790	76	10	in	in	ADP
iiclr-17790	76	11	relation	relation	NOUN
iiclr-17790	76	12	to	to	ADP
iiclr-17790	76	13	foreign	foreign	ADJ
iiclr-17790	76	14	issuers	issuer	NOUN
iiclr-17790	76	15	is	be	AUX
iiclr-17790	76	16	uncertain	uncertain	ADJ
iiclr-17790	76	17	.	.	PUNCT
iiclr-17790	77	1	12	12	NUM
iiclr-17790	77	2	.	.	PUNCT
iiclr-17790	78	1	see	see	VERB
iiclr-17790	78	2	nyse	nyse	PROPN
iiclr-17790	78	3	,	,	PUNCT
iiclr-17790	78	4	corporate	corporate	ADJ
iiclr-17790	78	5	governance	governance	NOUN
iiclr-17790	78	6	rule	rule	NOUN
iiclr-17790	78	7	proposals	proposal	NOUN
iiclr-17790	78	8	reflecting	reflect	VERB
iiclr-17790	78	9	recommendations	recommendation	NOUN
iiclr-17790	78	10	from	from	ADP
iiclr-17790	78	11	nyse	nyse	PROPN
iiclr-17790	78	12	corporate	corporate	ADJ
iiclr-17790	78	13	accountability	accountability	NOUN
iiclr-17790	78	14	and	and	CCONJ
iiclr-17790	78	15	listing	list	VERB
iiclr-17790	78	16	standards	standard	NOUN
iiclr-17790	78	17	committee	committee	NOUN
iiclr-17790	78	18	,	,	PUNCT
iiclr-17790	78	19	at	at	ADP
iiclr-17790	78	20	16	16	NUM
iiclr-17790	78	21	,	,	PUNCT
iiclr-17790	78	22	available	available	ADJ
iiclr-17790	78	23	at	at	ADP
iiclr-17790	78	24	http://www.nyse.compdfs/corp-gov-pro-b.pdf	http://www.nyse.compdfs/corp-gov-pro-b.pdf	PROPN
iiclr-17790	78	25	(	(	PUNCT
iiclr-17790	78	26	last	last	ADV
iiclr-17790	78	27	visited	visit	VERB
iiclr-17790	78	28	dec	dec	PROPN
iiclr-17790	78	29	.	.	PROPN
iiclr-17790	78	30	2	2	NUM
iiclr-17790	78	31	,	,	PUNCT
iiclr-17790	78	32	2003	2003	NUM
iiclr-17790	78	33	)	)	PUNCT
iiclr-17790	78	34	.	.	PUNCT
iiclr-17790	79	1	13	13	NUM
iiclr-17790	79	2	.	.	X
iiclr-17790	80	1	see	see	VERB
iiclr-17790	80	2	nyse	nyse	PROPN
iiclr-17790	80	3	corporate	corporate	ADJ
iiclr-17790	80	4	governance	governance	NOUN
iiclr-17790	80	5	listing	list	VERB
iiclr-17790	80	6	standards	standard	NOUN
iiclr-17790	80	7	,	,	PUNCT
iiclr-17790	80	8	supra	supra	PROPN
iiclr-17790	80	9	note	note	NOUN
iiclr-17790	80	10	3	3	NUM
iiclr-17790	80	11	,	,	PUNCT
iiclr-17790	80	12	at	at	ADP
iiclr-17790	80	13	16	16	NUM
iiclr-17790	80	14	.	.	PUNCT
iiclr-17790	81	1	foreign	foreign	ADJ
iiclr-17790	81	2	private	private	ADJ
iiclr-17790	81	3	issuers	issuer	NOUN
iiclr-17790	81	4	are	be	AUX
iiclr-17790	81	5	allowed	allow	VERB
iiclr-17790	81	6	to	to	PART
iiclr-17790	81	7	follow	follow	VERB
iiclr-17790	81	8	home	home	NOUN
iiclr-17790	81	9	country	country	NOUN
iiclr-17790	81	10	practice	practice	NOUN
iiclr-17790	81	11	in	in	ADP
iiclr-17790	81	12	lieu	lieu	NOUN
iiclr-17790	81	13	of	of	ADP
iiclr-17790	81	14	the	the	DET
iiclr-17790	81	15	provisions	provision	NOUN
iiclr-17790	81	16	of	of	ADP
iiclr-17790	81	17	the	the	DET
iiclr-17790	81	18	new	new	ADJ
iiclr-17790	81	19	rules	rule	NOUN
iiclr-17790	81	20	,	,	PUNCT
iiclr-17790	81	21	except	except	SCONJ
iiclr-17790	81	22	that	that	SCONJ
iiclr-17790	81	23	such	such	ADJ
iiclr-17790	81	24	issuers	issuer	NOUN
iiclr-17790	81	25	are	be	AUX
iiclr-17790	81	26	required	require	VERB
iiclr-17790	81	27	to	to	PART
iiclr-17790	81	28	comply	comply	VERB
iiclr-17790	81	29	with	with	ADP
iiclr-17790	81	30	the	the	DET
iiclr-17790	81	31	requirements	requirement	NOUN
iiclr-17790	81	32	relating	relate	VERB
iiclr-17790	81	33	to	to	ADP
iiclr-17790	81	34	audit	audit	NOUN
iiclr-17790	81	35	committees	committee	NOUN
iiclr-17790	81	36	and	and	CCONJ
iiclr-17790	81	37	notification	notification	NOUN
iiclr-17790	81	38	of	of	ADP
iiclr-17790	81	39	non	non	ADJ
iiclr-17790	81	40	-	-	ADJ
iiclr-17790	81	41	compliance	compliance	NOUN
iiclr-17790	81	42	mandated	mandate	VERB
iiclr-17790	81	43	by	by	ADP
iiclr-17790	81	44	rule	rule	NOUN
iiclr-17790	81	45	10a-3	10a-3	NUM
iiclr-17790	81	46	.	.	PUNCT
iiclr-17790	82	1	i	i	PRON
iiclr-17790	82	2	d.	d.	PROPN
iiclr-17790	82	3	at	at	ADP
iiclr-17790	82	4	2	2	NUM
iiclr-17790	82	5	.	.	PROPN
iiclr-17790	82	6	14	14	NUM
iiclr-17790	82	7	.	.	PUNCT
iiclr-17790	83	1	see	see	VERB
iiclr-17790	83	2	release	release	NOUN
iiclr-17790	83	3	no	no	INTJ
iiclr-17790	83	4	.	.	NOUN
iiclr-17790	83	5	34	34	NUM
iiclr-17790	83	6	-	-	SYM
iiclr-17790	83	7	48745	48745	NUM
iiclr-17790	83	8	,	,	PUNCT
iiclr-17790	83	9	supra	supra	NOUN
iiclr-17790	83	10	note	note	NOUN
iiclr-17790	83	11	3	3	NUM
iiclr-17790	83	12	;	;	PUNCT
iiclr-17790	83	13	nasdaq	nasdaq	PROPN
iiclr-17790	83	14	's	's	PART
iiclr-17790	83	15	recent	recent	ADJ
iiclr-17790	83	16	rule	rule	NOUN
iiclr-17790	83	17	changes	change	NOUN
iiclr-17790	83	18	,	,	PUNCT
iiclr-17790	83	19	supra	supra	NOUN
iiclr-17790	83	20	note	note	NOUN
iiclr-17790	84	1	[	[	X
iiclr-17790	84	2	vol	vol	NOUN
iiclr-17790	84	3	.	.	PUNCT
iiclr-17790	85	1	14:1	14:1	NUM
iiclr-17790	85	2	corporate	corporate	ADJ
iiclr-17790	85	3	governance	governance	NOUN
iiclr-17790	85	4	in	in	ADP
iiclr-17790	85	5	the	the	DET
iiclr-17790	85	6	united	united	PROPN
iiclr-17790	85	7	states	states	PROPN
iiclr-17790	85	8	b.	b.	PROPN
iiclr-17790	86	1	the	the	DET
iiclr-17790	86	2	u.s	u.s	PROPN
iiclr-17790	86	3	.	.	PROPN
iiclr-17790	86	4	model	model	NOUN
iiclr-17790	86	5	and	and	CCONJ
iiclr-17790	86	6	the	the	DET
iiclr-17790	86	7	european	european	PROPN
iiclr-17790	86	8	union	union	PROPN
iiclr-17790	86	9	the	the	DET
iiclr-17790	86	10	concerns	concern	NOUN
iiclr-17790	86	11	raised	raise	VERB
iiclr-17790	86	12	by	by	ADP
iiclr-17790	86	13	the	the	DET
iiclr-17790	86	14	extraterritorial	extraterritorial	ADJ
iiclr-17790	86	15	application	application	NOUN
iiclr-17790	86	16	of	of	ADP
iiclr-17790	86	17	the	the	DET
iiclr-17790	86	18	act	act	NOUN
iiclr-17790	86	19	,	,	PUNCT
iiclr-17790	86	20	namely	namely	ADV
iiclr-17790	86	21	the	the	DET
iiclr-17790	86	22	risks	risk	NOUN
iiclr-17790	86	23	of	of	ADP
iiclr-17790	86	24	duplication	duplication	NOUN
iiclr-17790	86	25	and	and	CCONJ
iiclr-17790	86	26	excessive	excessive	ADJ
iiclr-17790	86	27	red	red	ADJ
iiclr-17790	86	28	tape	tape	NOUN
iiclr-17790	86	29	for	for	ADP
iiclr-17790	86	30	e.u	e.u	PROPN
iiclr-17790	86	31	.	.	PROPN
iiclr-17790	86	32	companies	company	NOUN
iiclr-17790	86	33	,	,	PUNCT
iiclr-17790	86	34	have	have	AUX
iiclr-17790	86	35	prompted	prompt	VERB
iiclr-17790	86	36	the	the	DET
iiclr-17790	86	37	european	european	PROPN
iiclr-17790	86	38	commission	commission	PROPN
iiclr-17790	86	39	to	to	PART
iiclr-17790	86	40	carefully	carefully	ADV
iiclr-17790	86	41	reconsider	reconsider	VERB
iiclr-17790	86	42	the	the	DET
iiclr-17790	86	43	existing	exist	VERB
iiclr-17790	86	44	corporate	corporate	ADJ
iiclr-17790	86	45	governance	governance	NOUN
iiclr-17790	86	46	framework	framework	NOUN
iiclr-17790	86	47	in	in	ADP
iiclr-17790	86	48	the	the	DET
iiclr-17790	86	49	e.u	e.u	PROPN
iiclr-17790	86	50	.	.	PUNCT
iiclr-17790	87	1	in	in	ADP
iiclr-17790	87	2	september	september	PROPN
iiclr-17790	87	3	2001	2001	NUM
iiclr-17790	87	4	,	,	PUNCT
iiclr-17790	87	5	the	the	DET
iiclr-17790	87	6	european	european	PROPN
iiclr-17790	87	7	commission	commission	PROPN
iiclr-17790	87	8	established	establish	VERB
iiclr-17790	87	9	a	a	DET
iiclr-17790	87	10	group	group	NOUN
iiclr-17790	87	11	of	of	ADP
iiclr-17790	87	12	high	high	ADJ
iiclr-17790	87	13	level	level	NOUN
iiclr-17790	87	14	company	company	NOUN
iiclr-17790	87	15	law	law	NOUN
iiclr-17790	87	16	experts	expert	NOUN
iiclr-17790	87	17	with	with	ADP
iiclr-17790	87	18	the	the	DET
iiclr-17790	87	19	purpose	purpose	NOUN
iiclr-17790	87	20	of	of	ADP
iiclr-17790	87	21	initiating	initiate	VERB
iiclr-17790	87	22	a	a	DET
iiclr-17790	87	23	discussion	discussion	NOUN
iiclr-17790	87	24	on	on	ADP
iiclr-17790	87	25	the	the	DET
iiclr-17790	87	26	need	need	NOUN
iiclr-17790	87	27	for	for	ADP
iiclr-17790	87	28	a	a	DET
iiclr-17790	87	29	modernization	modernization	NOUN
iiclr-17790	87	30	of	of	ADP
iiclr-17790	87	31	company	company	NOUN
iiclr-17790	87	32	law	law	NOUN
iiclr-17790	87	33	in	in	ADP
iiclr-17790	87	34	e.u	e.u	PROPN
iiclr-17790	87	35	.	.	PROPN
iiclr-17790	87	36	member	member	NOUN
iiclr-17790	87	37	states	state	NOUN
iiclr-17790	87	38	.	.	PUNCT
iiclr-17790	88	1	5	5	NUM
iiclr-17790	88	2	in	in	ADP
iiclr-17790	88	3	the	the	DET
iiclr-17790	88	4	wake	wake	NOUN
iiclr-17790	88	5	of	of	ADP
iiclr-17790	88	6	the	the	DET
iiclr-17790	88	7	enron	enron	PROPN
iiclr-17790	88	8	scandal	scandal	NOUN
iiclr-17790	88	9	,	,	PUNCT
iiclr-17790	88	10	the	the	DET
iiclr-17790	88	11	european	european	PROPN
iiclr-17790	88	12	commission	commission	PROPN
iiclr-17790	88	13	extended	extend	VERB
iiclr-17790	88	14	the	the	DET
iiclr-17790	88	15	mandate	mandate	NOUN
iiclr-17790	88	16	of	of	ADP
iiclr-17790	88	17	these	these	DET
iiclr-17790	88	18	experts	expert	NOUN
iiclr-17790	88	19	to	to	PART
iiclr-17790	88	20	review	review	VERB
iiclr-17790	88	21	a	a	DET
iiclr-17790	88	22	number	number	NOUN
iiclr-17790	88	23	of	of	ADP
iiclr-17790	88	24	issues	issue	NOUN
iiclr-17790	88	25	related	relate	VERB
iiclr-17790	88	26	to	to	ADP
iiclr-17790	88	27	best	good	ADJ
iiclr-17790	88	28	practices	practice	NOUN
iiclr-17790	88	29	in	in	ADP
iiclr-17790	88	30	corporate	corporate	ADJ
iiclr-17790	88	31	governance	governance	NOUN
iiclr-17790	88	32	,	,	PUNCT
iiclr-17790	88	33	such	such	ADJ
iiclr-17790	88	34	as	as	ADP
iiclr-17790	88	35	the	the	DET
iiclr-17790	88	36	role	role	NOUN
iiclr-17790	88	37	of	of	ADP
iiclr-17790	88	38	non	non	ADJ
iiclr-17790	88	39	-	-	ADJ
iiclr-17790	88	40	executive	executive	ADJ
iiclr-17790	88	41	and	and	CCONJ
iiclr-17790	88	42	supervisory	supervisory	ADJ
iiclr-17790	88	43	directors	director	NOUN
iiclr-17790	88	44	,	,	PUNCT
iiclr-17790	88	45	the	the	DET
iiclr-17790	88	46	remuneration	remuneration	NOUN
iiclr-17790	88	47	of	of	ADP
iiclr-17790	88	48	management	management	NOUN
iiclr-17790	88	49	,	,	PUNCT
iiclr-17790	88	50	and	and	CCONJ
iiclr-17790	88	51	the	the	DET
iiclr-17790	88	52	responsibility	responsibility	NOUN
iiclr-17790	88	53	of	of	ADP
iiclr-17790	88	54	management	management	NOUN
iiclr-17790	88	55	for	for	ADP
iiclr-17790	88	56	financial	financial	ADJ
iiclr-17790	88	57	statements	statement	NOUN
iiclr-17790	88	58	.	.	PUNCT
iiclr-17790	89	1	6	6	NUM
iiclr-17790	89	2	on	on	ADP
iiclr-17790	89	3	november	november	PROPN
iiclr-17790	89	4	4	4	NUM
iiclr-17790	89	5	,	,	PUNCT
iiclr-17790	89	6	2002	2002	NUM
iiclr-17790	89	7	,	,	PUNCT
iiclr-17790	89	8	the	the	DET
iiclr-17790	89	9	experts	expert	NOUN
iiclr-17790	89	10	presented	present	VERB
iiclr-17790	89	11	a	a	DET
iiclr-17790	89	12	wide	wide	ADJ
iiclr-17790	89	13	array	array	NOUN
iiclr-17790	89	14	of	of	ADP
iiclr-17790	89	15	recommendations	recommendation	NOUN
iiclr-17790	89	16	in	in	ADP
iiclr-17790	89	17	the	the	DET
iiclr-17790	89	18	"	"	PUNCT
iiclr-17790	89	19	final	final	ADJ
iiclr-17790	89	20	report	report	NOUN
iiclr-17790	89	21	of	of	ADP
iiclr-17790	89	22	the	the	DET
iiclr-17790	89	23	group	group	NOUN
iiclr-17790	89	24	on	on	ADP
iiclr-17790	89	25	a	a	DET
iiclr-17790	89	26	modern	modern	ADJ
iiclr-17790	89	27	regulatory	regulatory	ADJ
iiclr-17790	89	28	framework	framework	NOUN
iiclr-17790	89	29	for	for	ADP
iiclr-17790	89	30	company	company	NOUN
iiclr-17790	89	31	law	law	NOUN
iiclr-17790	89	32	in	in	ADP
iiclr-17790	89	33	europe	europe	PROPN
iiclr-17790	89	34	.	.	PUNCT
iiclr-17790	90	1	"	"	PUNCT
iiclr-17790	90	2	'	'	PUNCT
iiclr-17790	90	3	7	7	NUM
iiclr-17790	90	4	these	these	DET
iiclr-17790	90	5	recommendations	recommendation	NOUN
iiclr-17790	90	6	take	take	VERB
iiclr-17790	90	7	into	into	ADP
iiclr-17790	90	8	account	account	NOUN
iiclr-17790	90	9	the	the	DET
iiclr-17790	90	10	provisions	provision	NOUN
iiclr-17790	90	11	of	of	ADP
iiclr-17790	90	12	the	the	DET
iiclr-17790	90	13	act	act	NOUN
iiclr-17790	90	14	concerning	concern	VERB
iiclr-17790	90	15	corporate	corporate	ADJ
iiclr-17790	90	16	governance	governance	NOUN
iiclr-17790	90	17	,	,	PUNCT
iiclr-17790	90	18	while	while	SCONJ
iiclr-17790	90	19	accommodating	accommodate	VERB
iiclr-17790	90	20	the	the	DET
iiclr-17790	90	21	particular	particular	ADJ
iiclr-17790	90	22	situations	situation	NOUN
iiclr-17790	90	23	of	of	ADP
iiclr-17790	90	24	individual	individual	ADJ
iiclr-17790	90	25	e.u	e.u	PROPN
iiclr-17790	90	26	.	.	PROPN
iiclr-17790	90	27	member	member	NOUN
iiclr-17790	90	28	states	state	NOUN
iiclr-17790	90	29	.	.	PUNCT
iiclr-17790	91	1	on	on	ADP
iiclr-17790	91	2	may	may	PROPN
iiclr-17790	91	3	21	21	NUM
iiclr-17790	91	4	,	,	PUNCT
iiclr-17790	91	5	2003	2003	NUM
iiclr-17790	91	6	,	,	PUNCT
iiclr-17790	91	7	in	in	ADP
iiclr-17790	91	8	light	light	NOUN
iiclr-17790	91	9	of	of	ADP
iiclr-17790	91	10	the	the	DET
iiclr-17790	91	11	suggestions	suggestion	NOUN
iiclr-17790	91	12	made	make	VERB
iiclr-17790	91	13	by	by	ADP
iiclr-17790	91	14	the	the	DET
iiclr-17790	91	15	experts	expert	NOUN
iiclr-17790	91	16	,	,	PUNCT
iiclr-17790	91	17	the	the	DET
iiclr-17790	91	18	european	european	PROPN
iiclr-17790	91	19	commission	commission	PROPN
iiclr-17790	91	20	presented	present	VERB
iiclr-17790	91	21	its	its	PRON
iiclr-17790	91	22	action	action	NOUN
iiclr-17790	91	23	plan	plan	NOUN
iiclr-17790	91	24	on	on	ADP
iiclr-17790	91	25	"	"	PUNCT
iiclr-17790	91	26	modernizing	modernize	VERB
iiclr-17790	91	27	company	company	NOUN
iiclr-17790	91	28	law	law	NOUN
iiclr-17790	91	29	and	and	CCONJ
iiclr-17790	91	30	enhancing	enhance	VERB
iiclr-17790	91	31	corporate	corporate	ADJ
iiclr-17790	91	32	governance	governance	NOUN
iiclr-17790	91	33	in	in	ADP
iiclr-17790	91	34	the	the	DET
iiclr-17790	91	35	european	european	PROPN
iiclr-17790	91	36	union	union	PROPN
iiclr-17790	91	37	.	.	PUNCT
iiclr-17790	92	1	"	"	PUNCT
iiclr-17790	92	2	'	'	PUNCT
iiclr-17790	92	3	8	8	NUM
iiclr-17790	92	4	this	this	DET
iiclr-17790	92	5	action	action	NOUN
iiclr-17790	92	6	plan	plan	NOUN
iiclr-17790	92	7	outlines	outline	VERB
iiclr-17790	92	8	the	the	DET
iiclr-17790	92	9	approach	approach	NOUN
iiclr-17790	92	10	that	that	PRON
iiclr-17790	92	11	the	the	DET
iiclr-17790	92	12	european	european	PROPN
iiclr-17790	92	13	commission	commission	PROPN
iiclr-17790	92	14	intends	intend	VERB
iiclr-17790	92	15	to	to	PART
iiclr-17790	92	16	follow	follow	VERB
iiclr-17790	92	17	,	,	PUNCT
iiclr-17790	92	18	specifically	specifically	ADV
iiclr-17790	92	19	in	in	ADP
iiclr-17790	92	20	the	the	DET
iiclr-17790	92	21	area	area	NOUN
iiclr-17790	92	22	of	of	ADP
iiclr-17790	92	23	company	company	NOUN
iiclr-17790	92	24	law	law	NOUN
iiclr-17790	92	25	and	and	CCONJ
iiclr-17790	92	26	corporate	corporate	ADJ
iiclr-17790	92	27	governance	governance	NOUN
iiclr-17790	92	28	in	in	ADP
iiclr-17790	92	29	the	the	DET
iiclr-17790	92	30	short	short	ADJ
iiclr-17790	92	31	term	term	NOUN
iiclr-17790	92	32	(	(	PUNCT
iiclr-17790	92	33	2003	2003	NUM
iiclr-17790	92	34	-	-	SYM
iiclr-17790	92	35	2005	2005	NUM
iiclr-17790	92	36	)	)	PUNCT
iiclr-17790	92	37	,	,	PUNCT
iiclr-17790	92	38	medium	medium	ADJ
iiclr-17790	92	39	term	term	NOUN
iiclr-17790	92	40	(	(	PUNCT
iiclr-17790	92	41	2006	2006	NUM
iiclr-17790	92	42	-	-	SYM
iiclr-17790	92	43	2008	2008	NUM
iiclr-17790	92	44	)	)	PUNCT
iiclr-17790	92	45	,	,	PUNCT
iiclr-17790	92	46	and	and	CCONJ
iiclr-17790	92	47	long	long	ADJ
iiclr-17790	92	48	-	-	PUNCT
iiclr-17790	92	49	term	term	NOUN
iiclr-17790	92	50	(	(	PUNCT
iiclr-17790	92	51	2009	2009	NUM
iiclr-17790	92	52	onwards	onwards	ADP
iiclr-17790	92	53	)	)	PUNCT
iiclr-17790	92	54	.	.	PUNCT
iiclr-17790	93	1	15	15	X
iiclr-17790	93	2	.	.	PUNCT
iiclr-17790	93	3	see	see	VERB
iiclr-17790	93	4	the	the	DET
iiclr-17790	93	5	european	european	PROPN
iiclr-17790	93	6	commission	commission	PROPN
iiclr-17790	93	7	,	,	PUNCT
iiclr-17790	93	8	financial	financial	ADJ
iiclr-17790	93	9	reporting	reporting	NOUN
iiclr-17790	93	10	and	and	CCONJ
iiclr-17790	93	11	company	company	NOUN
iiclr-17790	93	12	law	law	NOUN
iiclr-17790	93	13	,	,	PUNCT
iiclr-17790	93	14	a	a	DET
iiclr-17790	93	15	modem	modem	ADJ
iiclr-17790	93	16	regulatory	regulatory	ADJ
iiclr-17790	93	17	framework	framework	NOUN
iiclr-17790	93	18	for	for	ADP
iiclr-17790	93	19	company	company	NOUN
iiclr-17790	93	20	law	law	NOUN
iiclr-17790	93	21	in	in	ADP
iiclr-17790	93	22	europe	europe	PROPN
iiclr-17790	93	23	:	:	PUNCT
iiclr-17790	93	24	a	a	DET
iiclr-17790	93	25	consultative	consultative	ADJ
iiclr-17790	93	26	document	document	NOUN
iiclr-17790	93	27	of	of	ADP
iiclr-17790	93	28	the	the	DET
iiclr-17790	93	29	high	high	ADJ
iiclr-17790	93	30	level	level	NOUN
iiclr-17790	93	31	group	group	NOUN
iiclr-17790	93	32	of	of	ADP
iiclr-17790	93	33	company	company	NOUN
iiclr-17790	93	34	law	law	NOUN
iiclr-17790	93	35	experts	expert	NOUN
iiclr-17790	93	36	,	,	PUNCT
iiclr-17790	93	37	at	at	ADP
iiclr-17790	93	38	http://europa.eu.int/comnm/internalmarket/en/	http://europa.eu.int/comnm/internalmarket/en/	PROPN
iiclr-17790	93	39	company	company	NOUN
iiclr-17790	93	40	/	/	SYM
iiclr-17790	93	41	company	company	NOUN
iiclr-17790	93	42	/	/	SYM
iiclr-17790	93	43	modem	modem	NOUN
iiclr-17790	93	44	/	/	SYM
iiclr-17790	93	45	consult/1_en.htm	consult/1_en.htm	NOUN
iiclr-17790	93	46	(	(	PUNCT
iiclr-17790	93	47	last	last	ADV
iiclr-17790	93	48	visited	visit	VERB
iiclr-17790	93	49	oct	oct	PROPN
iiclr-17790	93	50	.	.	PROPN
iiclr-17790	93	51	31	31	NUM
iiclr-17790	93	52	,	,	PUNCT
iiclr-17790	93	53	2003	2003	NUM
iiclr-17790	93	54	)	)	PUNCT
iiclr-17790	93	55	.	.	PUNCT
iiclr-17790	94	1	16	16	NUM
iiclr-17790	94	2	.	.	PUNCT
iiclr-17790	95	1	see	see	VERB
iiclr-17790	95	2	i	i	PRON
iiclr-17790	95	3	d.	d.	PROPN
iiclr-17790	95	4	in	in	ADP
iiclr-17790	95	5	particular	particular	ADJ
iiclr-17790	95	6	,	,	PUNCT
iiclr-17790	95	7	the	the	DET
iiclr-17790	95	8	discussion	discussion	NOUN
iiclr-17790	95	9	was	be	AUX
iiclr-17790	95	10	focused	focus	VERB
iiclr-17790	95	11	on	on	ADP
iiclr-17790	95	12	the	the	DET
iiclr-17790	95	13	concerns	concern	NOUN
iiclr-17790	95	14	regarding	regard	VERB
iiclr-17790	95	15	better	well	ADJ
iiclr-17790	95	16	information	information	NOUN
iiclr-17790	95	17	for	for	ADP
iiclr-17790	95	18	shareholders	shareholder	NOUN
iiclr-17790	95	19	and	and	CCONJ
iiclr-17790	95	20	creditors	creditor	NOUN
iiclr-17790	95	21	(	(	PUNCT
iiclr-17790	95	22	including	include	VERB
iiclr-17790	95	23	a	a	DET
iiclr-17790	95	24	better	well	ADJ
iiclr-17790	95	25	disclosure	disclosure	NOUN
iiclr-17790	95	26	of	of	ADP
iiclr-17790	95	27	corporate	corporate	ADJ
iiclr-17790	95	28	governance	governance	NOUN
iiclr-17790	95	29	structures	structure	NOUN
iiclr-17790	95	30	and	and	CCONJ
iiclr-17790	95	31	practices	practice	NOUN
iiclr-17790	95	32	)	)	PUNCT
iiclr-17790	95	33	,	,	PUNCT
iiclr-17790	95	34	the	the	DET
iiclr-17790	95	35	strengthening	strengthening	NOUN
iiclr-17790	95	36	of	of	ADP
iiclr-17790	95	37	the	the	DET
iiclr-17790	95	38	duties	duty	NOUN
iiclr-17790	95	39	of	of	ADP
iiclr-17790	95	40	the	the	DET
iiclr-17790	95	41	board	board	NOUN
iiclr-17790	95	42	and	and	CCONJ
iiclr-17790	95	43	of	of	ADP
iiclr-17790	95	44	shareholders	shareholder	NOUN
iiclr-17790	95	45	'	'	PART
iiclr-17790	95	46	rights	right	NOUN
iiclr-17790	95	47	,	,	PUNCT
iiclr-17790	95	48	and	and	CCONJ
iiclr-17790	95	49	minority	minority	NOUN
iiclr-17790	95	50	protection	protection	NOUN
iiclr-17790	95	51	.	.	PUNCT
iiclr-17790	96	1	i	i	PRON
iiclr-17790	96	2	d.	d.	PROPN
iiclr-17790	96	3	17	17	NUM
iiclr-17790	96	4	.	.	PUNCT
iiclr-17790	96	5	see	see	VERB
iiclr-17790	96	6	the	the	DET
iiclr-17790	96	7	european	european	PROPN
iiclr-17790	96	8	commission	commission	PROPN
iiclr-17790	96	9	,	,	PUNCT
iiclr-17790	96	10	financial	financial	ADJ
iiclr-17790	96	11	reporting	reporting	NOUN
iiclr-17790	96	12	and	and	CCONJ
iiclr-17790	96	13	company	company	NOUN
iiclr-17790	96	14	law	law	NOUN
iiclr-17790	96	15	,	,	PUNCT
iiclr-17790	96	16	a	a	DET
iiclr-17790	96	17	modem	modem	ADJ
iiclr-17790	96	18	regulatory	regulatory	ADJ
iiclr-17790	96	19	framework	framework	NOUN
iiclr-17790	96	20	for	for	ADP
iiclr-17790	96	21	company	company	NOUN
iiclr-17790	96	22	law	law	NOUN
iiclr-17790	96	23	in	in	ADP
iiclr-17790	96	24	europe	europe	PROPN
iiclr-17790	96	25	:	:	PUNCT
iiclr-17790	96	26	final	final	ADJ
iiclr-17790	96	27	report	report	NOUN
iiclr-17790	96	28	of	of	ADP
iiclr-17790	96	29	the	the	DET
iiclr-17790	96	30	high	high	ADJ
iiclr-17790	96	31	level	level	NOUN
iiclr-17790	96	32	group	group	NOUN
iiclr-17790	96	33	of	of	ADP
iiclr-17790	96	34	company	company	NOUN
iiclr-17790	96	35	law	law	NOUN
iiclr-17790	96	36	experts	expert	NOUN
iiclr-17790	96	37	,	,	PUNCT
iiclr-17790	96	38	at	at	ADP
iiclr-17790	96	39	http://europa.eu.int/comm/internal-market/en/company/company/	http://europa.eu.int/comm/internal-market/en/company/company/	PROPN
iiclr-17790	96	40	modemindex.htm	modemindex.htm	X
iiclr-17790	96	41	(	(	PUNCT
iiclr-17790	96	42	last	last	ADJ
iiclr-17790	96	43	updated	update	VERB
iiclr-17790	96	44	nov	nov	PROPN
iiclr-17790	96	45	.	.	PROPN
iiclr-17790	96	46	4	4	NUM
iiclr-17790	96	47	,	,	PUNCT
iiclr-17790	96	48	2002	2002	NUM
iiclr-17790	96	49	)	)	PUNCT
iiclr-17790	97	1	[	[	X
iiclr-17790	97	2	hereinafter	hereinafter	NOUN
iiclr-17790	97	3	financial	financial	ADJ
iiclr-17790	97	4	reporting	reporting	NOUN
iiclr-17790	97	5	and	and	CCONJ
iiclr-17790	97	6	company	company	NOUN
iiclr-17790	97	7	law	law	NOUN
iiclr-17790	97	8	,	,	PUNCT
iiclr-17790	97	9	final	final	ADJ
iiclr-17790	97	10	report	report	NOUN
iiclr-17790	97	11	]	]	X
iiclr-17790	97	12	.	.	PUNCT
iiclr-17790	98	1	18	18	NUM
iiclr-17790	98	2	.	.	PUNCT
iiclr-17790	99	1	see	see	VERB
iiclr-17790	99	2	communication	communication	NOUN
iiclr-17790	99	3	from	from	ADP
iiclr-17790	99	4	the	the	DET
iiclr-17790	99	5	commission	commission	NOUN
iiclr-17790	99	6	to	to	ADP
iiclr-17790	99	7	the	the	DET
iiclr-17790	99	8	council	council	NOUN
iiclr-17790	99	9	and	and	CCONJ
iiclr-17790	99	10	the	the	DET
iiclr-17790	99	11	european	european	PROPN
iiclr-17790	99	12	parliament	parliament	NOUN
iiclr-17790	99	13	-	-	PUNCT
iiclr-17790	99	14	modernising	modernise	VERB
iiclr-17790	99	15	company	company	NOUN
iiclr-17790	99	16	law	law	NOUN
iiclr-17790	99	17	and	and	CCONJ
iiclr-17790	99	18	enhancing	enhance	VERB
iiclr-17790	99	19	corporate	corporate	ADJ
iiclr-17790	99	20	governance	governance	NOUN
iiclr-17790	99	21	in	in	ADP
iiclr-17790	99	22	the	the	DET
iiclr-17790	99	23	european	european	PROPN
iiclr-17790	99	24	union	union	PROPN
iiclr-17790	99	25	-	-	PUNCT
iiclr-17790	99	26	a	a	DET
iiclr-17790	99	27	plan	plan	NOUN
iiclr-17790	99	28	to	to	PART
iiclr-17790	99	29	move	move	VERB
iiclr-17790	99	30	forward	forward	ADV
iiclr-17790	99	31	,	,	PUNCT
iiclr-17790	99	32	at	at	ADP
iiclr-17790	99	33	http://europa.eu.int/eur-lex/prien/dpicnc/doc/2003/	http://europa.eu.int/eur-lex/prien/dpicnc/doc/2003/	PROPN
iiclr-17790	99	34	com2003_0284en01.doc	com2003_0284en01.doc	NOUN
iiclr-17790	99	35	(	(	PUNCT
iiclr-17790	99	36	last	last	ADV
iiclr-17790	99	37	visited	visit	VERB
iiclr-17790	99	38	dec	dec	PROPN
iiclr-17790	99	39	.	.	PROPN
iiclr-17790	99	40	3	3	NUM
iiclr-17790	99	41	,	,	PUNCT
iiclr-17790	99	42	2003	2003	NUM
iiclr-17790	99	43	)	)	PUNCT
iiclr-17790	100	1	[	[	X
iiclr-17790	100	2	hereinafter	hereinafter	NOUN
iiclr-17790	100	3	action	action	NOUN
iiclr-17790	100	4	plan	plan	NOUN
iiclr-17790	100	5	]	]	PUNCT
iiclr-17790	100	6	.	.	PUNCT
iiclr-17790	101	1	on	on	ADP
iiclr-17790	101	2	september	september	PROPN
iiclr-17790	101	3	22	22	NUM
iiclr-17790	101	4	,	,	PUNCT
iiclr-17790	101	5	2003	2003	NUM
iiclr-17790	101	6	,	,	PUNCT
iiclr-17790	101	7	the	the	DET
iiclr-17790	101	8	council	council	NOUN
iiclr-17790	101	9	of	of	ADP
iiclr-17790	101	10	the	the	DET
iiclr-17790	101	11	european	european	PROPN
iiclr-17790	101	12	union	union	PROPN
iiclr-17790	101	13	welcomed	welcome	VERB
iiclr-17790	101	14	the	the	DET
iiclr-17790	101	15	presentation	presentation	NOUN
iiclr-17790	101	16	of	of	ADP
iiclr-17790	101	17	such	such	ADJ
iiclr-17790	101	18	action	action	NOUN
iiclr-17790	101	19	plan	plan	NOUN
iiclr-17790	101	20	,	,	PUNCT
iiclr-17790	101	21	which	which	PRON
iiclr-17790	101	22	has	have	AUX
iiclr-17790	101	23	been	be	AUX
iiclr-17790	101	24	open	open	ADJ
iiclr-17790	101	25	to	to	ADP
iiclr-17790	101	26	public	public	ADJ
iiclr-17790	101	27	consultation	consultation	NOUN
iiclr-17790	101	28	for	for	ADP
iiclr-17790	101	29	three	three	NUM
iiclr-17790	101	30	months	month	NOUN
iiclr-17790	101	31	.	.	PUNCT
iiclr-17790	102	1	simultaneously	simultaneously	ADV
iiclr-17790	102	2	with	with	ADP
iiclr-17790	102	3	the	the	DET
iiclr-17790	102	4	action	action	NOUN
iiclr-17790	102	5	plan	plan	NOUN
iiclr-17790	102	6	,	,	PUNCT
iiclr-17790	102	7	the	the	DET
iiclr-17790	102	8	european	european	PROPN
iiclr-17790	102	9	commission	commission	PROPN
iiclr-17790	102	10	has	have	AUX
iiclr-17790	102	11	published	publish	VERB
iiclr-17790	102	12	ten	ten	NUM
iiclr-17790	102	13	priorities	priority	NOUN
iiclr-17790	102	14	for	for	ADP
iiclr-17790	102	15	improving	improve	VERB
iiclr-17790	102	16	and	and	CCONJ
iiclr-17790	102	17	harmonising	harmonise	VERB
iiclr-17790	102	18	the	the	DET
iiclr-17790	102	19	quality	quality	NOUN
iiclr-17790	102	20	of	of	ADP
iiclr-17790	102	21	statutory	statutory	ADJ
iiclr-17790	102	22	audit	audit	NOUN
iiclr-17790	102	23	throughout	throughout	ADP
iiclr-17790	102	24	the	the	DET
iiclr-17790	102	25	e.u	e.u	PROPN
iiclr-17790	102	26	.	.	PUNCT
iiclr-17790	103	1	i	i	PRON
iiclr-17790	103	2	d.	d.	PROPN
iiclr-17790	103	3	2003	2003	NUM
iiclr-17790	103	4	]	]	PUNCT
iiclr-17790	104	1	ind	ind	NOUN
iiclr-17790	104	2	.	.	PUNCT
iiclr-17790	105	1	int'l	int'l	PROPN
iiclr-17790	105	2	&	&	CCONJ
iiclr-17790	105	3	comp	comp	PROPN
iiclr-17790	105	4	.	.	PUNCT
iiclr-17790	106	1	l.	l.	PROPN
iiclr-17790	106	2	rev	rev	PROPN
iiclr-17790	106	3	.	.	PUNCT
iiclr-17790	107	1	the	the	DET
iiclr-17790	107	2	european	european	PROPN
iiclr-17790	107	3	commission	commission	PROPN
iiclr-17790	107	4	's	's	PART
iiclr-17790	107	5	recommendation	recommendation	NOUN
iiclr-17790	107	6	is	be	AUX
iiclr-17790	107	7	that	that	SCONJ
iiclr-17790	107	8	the	the	DET
iiclr-17790	107	9	e.u	e.u	PROPN
iiclr-17790	107	10	.	.	PROPN
iiclr-17790	107	11	member	member	PROPN
iiclr-17790	107	12	states	state	NOUN
iiclr-17790	107	13	should	should	AUX
iiclr-17790	107	14	adopt	adopt	VERB
iiclr-17790	107	15	a	a	DET
iiclr-17790	107	16	common	common	ADJ
iiclr-17790	107	17	approach	approach	NOUN
iiclr-17790	107	18	covering	cover	VERB
iiclr-17790	107	19	a	a	DET
iiclr-17790	107	20	few	few	ADJ
iiclr-17790	107	21	essential	essential	ADJ
iiclr-17790	107	22	rules	rule	NOUN
iiclr-17790	107	23	and	and	CCONJ
iiclr-17790	107	24	should	should	AUX
iiclr-17790	107	25	ensure	ensure	VERB
iiclr-17790	107	26	adequate	adequate	ADJ
iiclr-17790	107	27	coordination	coordination	NOUN
iiclr-17790	107	28	of	of	ADP
iiclr-17790	107	29	national	national	ADJ
iiclr-17790	107	30	corporate	corporate	ADJ
iiclr-17790	107	31	governance	governance	NOUN
iiclr-17790	107	32	codes	code	NOUN
iiclr-17790	107	33	.	.	PUNCT
iiclr-17790	107	34	'	'	PUNCT
iiclr-17790	108	1	9	9	NUM
iiclr-17790	108	2	as	as	ADP
iiclr-17790	108	3	a	a	DET
iiclr-17790	108	4	matter	matter	NOUN
iiclr-17790	108	5	of	of	ADP
iiclr-17790	108	6	fact	fact	NOUN
iiclr-17790	108	7	,	,	PUNCT
iiclr-17790	108	8	in	in	ADP
iiclr-17790	108	9	most	most	ADJ
iiclr-17790	108	10	of	of	ADP
iiclr-17790	108	11	the	the	DET
iiclr-17790	108	12	e.u	e.u	PROPN
iiclr-17790	108	13	.	.	PROPN
iiclr-17790	108	14	member	member	PROPN
iiclr-17790	108	15	states	state	VERB
iiclr-17790	108	16	the	the	DET
iiclr-17790	108	17	main	main	ADJ
iiclr-17790	108	18	corporate	corporate	ADJ
iiclr-17790	108	19	governance	governance	NOUN
iiclr-17790	108	20	rules	rule	NOUN
iiclr-17790	108	21	are	be	AUX
iiclr-17790	108	22	provided	provide	VERB
iiclr-17790	108	23	for	for	ADP
iiclr-17790	108	24	by	by	ADP
iiclr-17790	108	25	corporate	corporate	ADJ
iiclr-17790	108	26	governance	governance	NOUN
iiclr-17790	108	27	codes.2	codes.2	PROPN
iiclr-17790	108	28	°	°	ADP
iiclr-17790	108	29	approximately	approximately	ADV
iiclr-17790	108	30	forty	forty	NUM
iiclr-17790	108	31	codes	code	NOUN
iiclr-17790	108	32	have	have	AUX
iiclr-17790	108	33	been	be	AUX
iiclr-17790	108	34	issued	issue	VERB
iiclr-17790	108	35	to	to	ADP
iiclr-17790	108	36	date	date	NOUN
iiclr-17790	108	37	,	,	PUNCT
iiclr-17790	108	38	with	with	ADP
iiclr-17790	108	39	every	every	DET
iiclr-17790	108	40	member	member	NOUN
iiclr-17790	108	41	state	state	NOUN
iiclr-17790	108	42	except	except	SCONJ
iiclr-17790	108	43	austria	austria	PROPN
iiclr-17790	108	44	and	and	CCONJ
iiclr-17790	108	45	luxembourg	luxembourg	PROPN
iiclr-17790	108	46	having	have	VERB
iiclr-17790	108	47	at	at	ADV
iiclr-17790	108	48	least	least	ADV
iiclr-17790	108	49	one	one	NUM
iiclr-17790	108	50	code.2	code.2	NOUN
iiclr-17790	108	51	'	'	PUNCT
iiclr-17790	108	52	all	all	PRON
iiclr-17790	108	53	of	of	ADP
iiclr-17790	108	54	these	these	DET
iiclr-17790	108	55	codes	code	NOUN
iiclr-17790	108	56	call	call	VERB
iiclr-17790	108	57	for	for	ADP
iiclr-17790	108	58	voluntary	voluntary	ADJ
iiclr-17790	108	59	adoption	adoption	NOUN
iiclr-17790	108	60	of	of	ADP
iiclr-17790	108	61	their	their	PRON
iiclr-17790	108	62	substantive	substantive	ADJ
iiclr-17790	108	63	provisions	provision	NOUN
iiclr-17790	108	64	.	.	PUNCT
iiclr-17790	109	1	under	under	ADP
iiclr-17790	109	2	some	some	DET
iiclr-17790	109	3	codes	code	NOUN
iiclr-17790	109	4	,	,	PUNCT
iiclr-17790	109	5	a	a	DET
iiclr-17790	109	6	coercive	coercive	ADJ
iiclr-17790	109	7	pressure	pressure	NOUN
iiclr-17790	109	8	is	be	AUX
iiclr-17790	109	9	exerted	exert	VERB
iiclr-17790	109	10	through	through	ADP
iiclr-17790	109	11	"	"	PUNCT
iiclr-17790	109	12	comply	comply	VERB
iiclr-17790	109	13	or	or	CCONJ
iiclr-17790	109	14	explain	explain	VERB
iiclr-17790	109	15	"	"	PUNCT
iiclr-17790	109	16	disclosure	disclosure	NOUN
iiclr-17790	109	17	requirements	requirement	NOUN
iiclr-17790	109	18	,	,	PUNCT
iiclr-17790	109	19	"	"	PUNCT
iiclr-17790	109	20	as	as	SCONJ
iiclr-17790	109	21	the	the	DET
iiclr-17790	109	22	tendency	tendency	NOUN
iiclr-17790	109	23	for	for	ADP
iiclr-17790	109	24	some	some	DET
iiclr-17790	109	25	companies	company	NOUN
iiclr-17790	109	26	may	may	AUX
iiclr-17790	109	27	be	be	AUX
iiclr-17790	109	28	to	to	PART
iiclr-17790	109	29	"	"	PUNCT
iiclr-17790	109	30	comply	comply	VERB
iiclr-17790	109	31	"	"	PUNCT
iiclr-17790	109	32	rather	rather	ADV
iiclr-17790	109	33	than	than	ADP
iiclr-17790	109	34	to	to	PART
iiclr-17790	109	35	explain	explain	VERB
iiclr-17790	109	36	.	.	PUNCT
iiclr-17790	110	1	even	even	ADV
iiclr-17790	110	2	where	where	SCONJ
iiclr-17790	110	3	a	a	DET
iiclr-17790	110	4	"	"	PUNCT
iiclr-17790	110	5	comply	comply	NOUN
iiclr-17790	110	6	or	or	CCONJ
iiclr-17790	110	7	explain	explain	VERB
iiclr-17790	110	8	"	"	PUNCT
iiclr-17790	110	9	disclosure	disclosure	NOUN
iiclr-17790	110	10	mandate	mandate	NOUN
iiclr-17790	110	11	exists	exist	VERB
iiclr-17790	110	12	,	,	PUNCT
iiclr-17790	110	13	a	a	DET
iiclr-17790	110	14	company	company	NOUN
iiclr-17790	110	15	is	be	AUX
iiclr-17790	110	16	generally	generally	ADV
iiclr-17790	110	17	free	free	ADJ
iiclr-17790	110	18	to	to	PART
iiclr-17790	110	19	choose	choose	VERB
iiclr-17790	110	20	not	not	PART
iiclr-17790	110	21	to	to	PART
iiclr-17790	110	22	follow	follow	VERB
iiclr-17790	110	23	the	the	DET
iiclr-17790	110	24	code	code	NOUN
iiclr-17790	110	25	's	's	PART
iiclr-17790	110	26	prescriptions	prescription	NOUN
iiclr-17790	110	27	.	.	PUNCT
iiclr-17790	111	1	though	though	SCONJ
iiclr-17790	111	2	the	the	DET
iiclr-17790	111	3	corporate	corporate	ADJ
iiclr-17790	111	4	governance	governance	NOUN
iiclr-17790	111	5	codes	code	NOUN
iiclr-17790	111	6	are	be	AUX
iiclr-17790	111	7	voluntary	voluntary	ADJ
iiclr-17790	111	8	in	in	ADP
iiclr-17790	111	9	nature	nature	NOUN
iiclr-17790	111	10	,	,	PUNCT
iiclr-17790	111	11	they	they	PRON
iiclr-17790	111	12	have	have	VERB
iiclr-17790	111	13	a	a	DET
iiclr-17790	111	14	significant	significant	ADJ
iiclr-17790	111	15	influence	influence	NOUN
iiclr-17790	111	16	on	on	ADP
iiclr-17790	111	17	corporate	corporate	ADJ
iiclr-17790	111	18	governance	governance	NOUN
iiclr-17790	111	19	practices	practice	NOUN
iiclr-17790	111	20	.	.	PUNCT
iiclr-17790	112	1	by	by	ADP
iiclr-17790	112	2	and	and	CCONJ
iiclr-17790	112	3	large	large	ADJ
iiclr-17790	112	4	,	,	PUNCT
iiclr-17790	112	5	the	the	DET
iiclr-17790	112	6	code	code	NOUN
iiclr-17790	112	7	recommendations	recommendation	NOUN
iiclr-17790	112	8	are	be	AUX
iiclr-17790	112	9	remarkable	remarkable	ADJ
iiclr-17790	112	10	in	in	ADP
iiclr-17790	112	11	their	their	PRON
iiclr-17790	112	12	similarity	similarity	NOUN
iiclr-17790	112	13	and	and	CCONJ
iiclr-17790	112	14	serve	serve	VERB
iiclr-17790	112	15	as	as	ADP
iiclr-17790	112	16	a	a	DET
iiclr-17790	112	17	converging	converge	VERB
iiclr-17790	112	18	force	force	NOUN
iiclr-17790	112	19	.	.	PUNCT
iiclr-17790	113	1	the	the	DET
iiclr-17790	113	2	major	major	ADJ
iiclr-17790	113	3	differences	difference	NOUN
iiclr-17790	113	4	in	in	ADP
iiclr-17790	113	5	corporate	corporate	ADJ
iiclr-17790	113	6	governance	governance	NOUN
iiclr-17790	113	7	practices	practice	NOUN
iiclr-17790	113	8	among	among	ADP
iiclr-17790	113	9	e.u	e.u	PROPN
iiclr-17790	113	10	.	.	PROPN
iiclr-17790	113	11	member	member	PROPN
iiclr-17790	113	12	states	state	NOUN
iiclr-17790	113	13	result	result	VERB
iiclr-17790	113	14	from	from	ADP
iiclr-17790	113	15	differences	difference	NOUN
iiclr-17790	113	16	in	in	ADP
iiclr-17790	113	17	company	company	NOUN
iiclr-17790	113	18	law	law	NOUN
iiclr-17790	113	19	and	and	CCONJ
iiclr-17790	113	20	securities	security	NOUN
iiclr-17790	113	21	regulation	regulation	NOUN
iiclr-17790	113	22	rather	rather	ADV
iiclr-17790	113	23	than	than	ADP
iiclr-17790	113	24	from	from	ADP
iiclr-17790	113	25	differences	difference	NOUN
iiclr-17790	113	26	in	in	ADP
iiclr-17790	113	27	code	code	NOUN
iiclr-17790	113	28	recommendations	recommendation	NOUN
iiclr-17790	113	29	.	.	PUNCT
iiclr-17790	114	1	as	as	ADP
iiclr-17790	114	2	a	a	DET
iiclr-17790	114	3	general	general	ADJ
iiclr-17790	114	4	rule	rule	NOUN
iiclr-17790	114	5	,	,	PUNCT
iiclr-17790	114	6	in	in	ADP
iiclr-17790	114	7	e.u	e.u	PROPN
iiclr-17790	114	8	.	.	PROPN
iiclr-17790	114	9	member	member	PROPN
iiclr-17790	114	10	states	state	NOUN
iiclr-17790	114	11	,	,	PUNCT
iiclr-17790	114	12	corporations	corporation	NOUN
iiclr-17790	114	13	are	be	AUX
iiclr-17790	114	14	subject	subject	ADJ
iiclr-17790	114	15	to	to	ADP
iiclr-17790	114	16	the	the	DET
iiclr-17790	114	17	control	control	NOUN
iiclr-17790	114	18	of	of	ADP
iiclr-17790	114	19	a	a	DET
iiclr-17790	114	20	shareholder	shareholder	NOUN
iiclr-17790	114	21	body	body	NOUN
iiclr-17790	114	22	(	(	PUNCT
iiclr-17790	114	23	typically	typically	ADV
iiclr-17790	114	24	organized	organize	VERB
iiclr-17790	114	25	through	through	ADP
iiclr-17790	114	26	a	a	DET
iiclr-17790	114	27	general	general	ADJ
iiclr-17790	114	28	meeting	meeting	NOUN
iiclr-17790	114	29	)	)	PUNCT
iiclr-17790	114	30	,	,	PUNCT
iiclr-17790	114	31	a	a	DET
iiclr-17790	114	32	supervisory	supervisory	ADJ
iiclr-17790	114	33	body	body	NOUN
iiclr-17790	114	34	,	,	PUNCT
iiclr-17790	114	35	and	and	CCONJ
iiclr-17790	114	36	a	a	DET
iiclr-17790	114	37	management	management	NOUN
iiclr-17790	114	38	body	body	NOUN
iiclr-17790	114	39	.	.	PUNCT
iiclr-17790	115	1	the	the	DET
iiclr-17790	115	2	differences	difference	NOUN
iiclr-17790	115	3	in	in	ADP
iiclr-17790	115	4	corporate	corporate	ADJ
iiclr-17790	115	5	governance	governance	NOUN
iiclr-17790	115	6	practices	practice	NOUN
iiclr-17790	115	7	across	across	ADP
iiclr-17790	115	8	member	member	NOUN
iiclr-17790	115	9	states	state	NOUN
iiclr-17790	115	10	relate	relate	VERB
iiclr-17790	115	11	to	to	ADP
iiclr-17790	115	12	the	the	DET
iiclr-17790	115	13	structure	structure	NOUN
iiclr-17790	115	14	of	of	ADP
iiclr-17790	115	15	the	the	DET
iiclr-17790	115	16	supervisory	supervisory	ADJ
iiclr-17790	115	17	body	body	NOUN
iiclr-17790	115	18	,	,	PUNCT
iiclr-17790	115	19	though	though	SCONJ
iiclr-17790	115	20	similarities	similarity	NOUN
iiclr-17790	115	21	in	in	ADP
iiclr-17790	115	22	actual	actual	ADJ
iiclr-17790	115	23	board	board	NOUN
iiclr-17790	115	24	practices	practice	NOUN
iiclr-17790	115	25	are	be	AUX
iiclr-17790	115	26	significant	significant	ADJ
iiclr-17790	115	27	.	.	PUNCT
iiclr-17790	116	1	in	in	ADP
iiclr-17790	116	2	particular	particular	ADJ
iiclr-17790	116	3	,	,	PUNCT
iiclr-17790	116	4	either	either	CCONJ
iiclr-17790	116	5	the	the	DET
iiclr-17790	116	6	unitary	unitary	ADJ
iiclr-17790	116	7	or	or	CCONJ
iiclr-17790	116	8	the	the	DET
iiclr-17790	116	9	two	two	NUM
iiclr-17790	116	10	-	-	PUNCT
iiclr-17790	116	11	tier	tier	NOUN
iiclr-17790	116	12	board	board	NOUN
iiclr-17790	116	13	structure	structure	NOUN
iiclr-17790	116	14	can	can	AUX
iiclr-17790	116	15	be	be	AUX
iiclr-17790	116	16	used	use	VERB
iiclr-17790	116	17	.	.	PUNCT
iiclr-17790	117	1	3	3	NUM
iiclr-17790	117	2	although	although	SCONJ
iiclr-17790	117	3	there	there	PRON
iiclr-17790	117	4	is	be	VERB
iiclr-17790	117	5	an	an	DET
iiclr-17790	117	6	extensive	extensive	ADJ
iiclr-17790	117	7	and	and	CCONJ
iiclr-17790	117	8	ongoing	ongoing	ADJ
iiclr-17790	117	9	academic	academic	ADJ
iiclr-17790	117	10	discussion	discussion	NOUN
iiclr-17790	117	11	on	on	ADP
iiclr-17790	117	12	the	the	DET
iiclr-17790	117	13	advantages	advantage	NOUN
iiclr-17790	117	14	and	and	CCONJ
iiclr-17790	117	15	disadvantages	disadvantage	NOUN
iiclr-17790	117	16	of	of	ADP
iiclr-17790	117	17	these	these	DET
iiclr-17790	117	18	systems	system	NOUN
iiclr-17790	117	19	,	,	PUNCT
iiclr-17790	117	20	there	there	PRON
iiclr-17790	117	21	is	be	VERB
iiclr-17790	117	22	no	no	DET
iiclr-17790	117	23	consensus	consensus	NOUN
iiclr-17790	117	24	as	as	ADP
iiclr-17790	117	25	to	to	ADP
iiclr-17790	117	26	which	which	PRON
iiclr-17790	117	27	one	one	NUM
iiclr-17790	117	28	of	of	ADP
iiclr-17790	117	29	the	the	DET
iiclr-17790	117	30	two	two	NUM
iiclr-17790	117	31	is	be	AUX
iiclr-17790	117	32	a	a	DET
iiclr-17790	117	33	more	more	ADV
iiclr-17790	117	34	effective	effective	ADJ
iiclr-17790	117	35	monitoring	monitoring	NOUN
iiclr-17790	117	36	body	body	NOUN
iiclr-17790	117	37	.	.	PUNCT
iiclr-17790	118	1	in	in	ADP
iiclr-17790	118	2	unitary	unitary	ADJ
iiclr-17790	118	3	board	board	NOUN
iiclr-17790	118	4	19	19	NUM
iiclr-17790	118	5	.	.	PUNCT
iiclr-17790	119	1	in	in	ADP
iiclr-17790	119	2	particular	particular	ADJ
iiclr-17790	119	3	,	,	PUNCT
iiclr-17790	119	4	largely	largely	ADV
iiclr-17790	119	5	in	in	ADP
iiclr-17790	119	6	line	line	NOUN
iiclr-17790	119	7	with	with	ADP
iiclr-17790	119	8	the	the	DET
iiclr-17790	119	9	suggestions	suggestion	NOUN
iiclr-17790	119	10	contained	contain	VERB
iiclr-17790	119	11	in	in	ADP
iiclr-17790	119	12	the	the	DET
iiclr-17790	119	13	financial	financial	ADJ
iiclr-17790	119	14	reporting	reporting	NOUN
iiclr-17790	119	15	and	and	CCONJ
iiclr-17790	119	16	company	company	NOUN
iiclr-17790	119	17	law	law	NOUN
iiclr-17790	119	18	,	,	PUNCT
iiclr-17790	119	19	final	final	ADJ
iiclr-17790	119	20	report	report	NOUN
iiclr-17790	119	21	,	,	PUNCT
iiclr-17790	119	22	the	the	DET
iiclr-17790	119	23	european	european	PROPN
iiclr-17790	119	24	commission	commission	PROPN
iiclr-17790	119	25	's	's	PART
iiclr-17790	119	26	(	(	PUNCT
iiclr-17790	119	27	legislative	legislative	ADJ
iiclr-17790	119	28	and	and	CCONJ
iiclr-17790	119	29	non	non	ADJ
iiclr-17790	119	30	-	-	ADJ
iiclr-17790	119	31	legislative	legislative	ADJ
iiclr-17790	119	32	)	)	PUNCT
iiclr-17790	119	33	proposals	proposal	NOUN
iiclr-17790	119	34	contained	contain	VERB
iiclr-17790	119	35	in	in	ADP
iiclr-17790	119	36	the	the	DET
iiclr-17790	119	37	action	action	NOUN
iiclr-17790	119	38	plan	plan	NOUN
iiclr-17790	119	39	are	be	AUX
iiclr-17790	119	40	aimed	aim	VERB
iiclr-17790	119	41	at	at	ADP
iiclr-17790	119	42	achieving	achieve	VERB
iiclr-17790	119	43	the	the	DET
iiclr-17790	119	44	following	follow	VERB
iiclr-17790	119	45	goals	goal	NOUN
iiclr-17790	119	46	:	:	PUNCT
iiclr-17790	119	47	(	(	PUNCT
iiclr-17790	119	48	i	i	NOUN
iiclr-17790	119	49	)	)	PUNCT
iiclr-17790	119	50	enhancing	enhance	VERB
iiclr-17790	119	51	corporate	corporate	ADJ
iiclr-17790	119	52	governance	governance	NOUN
iiclr-17790	119	53	disclosure	disclosure	NOUN
iiclr-17790	119	54	;	;	PUNCT
iiclr-17790	119	55	(	(	PUNCT
iiclr-17790	119	56	ii	ii	NOUN
iiclr-17790	119	57	)	)	PUNCT
iiclr-17790	119	58	strengthening	strengthen	VERB
iiclr-17790	119	59	shareholders	shareholder	NOUN
iiclr-17790	119	60	'	'	PART
iiclr-17790	119	61	rights	right	NOUN
iiclr-17790	119	62	;	;	PUNCT
iiclr-17790	119	63	(	(	PUNCT
iiclr-17790	119	64	iii	iii	X
iiclr-17790	119	65	)	)	PUNCT
iiclr-17790	119	66	modernising	modernise	VERB
iiclr-17790	119	67	the	the	DET
iiclr-17790	119	68	board	board	NOUN
iiclr-17790	119	69	of	of	ADP
iiclr-17790	119	70	directors	director	NOUN
iiclr-17790	119	71	;	;	PUNCT
iiclr-17790	119	72	and	and	CCONJ
iiclr-17790	119	73	(	(	PUNCT
iiclr-17790	119	74	iv	iv	X
iiclr-17790	119	75	)	)	PUNCT
iiclr-17790	119	76	coordinating	coordinate	VERB
iiclr-17790	119	77	corporate	corporate	ADJ
iiclr-17790	119	78	governance	governance	NOUN
iiclr-17790	119	79	efforts	effort	NOUN
iiclr-17790	119	80	of	of	ADP
iiclr-17790	119	81	member	member	NOUN
iiclr-17790	119	82	states	state	NOUN
iiclr-17790	119	83	.	.	PUNCT
iiclr-17790	120	1	see	see	VERB
iiclr-17790	120	2	i	i	PRON
iiclr-17790	120	3	d.	d.	PROPN
iiclr-17790	120	4	20	20	NUM
iiclr-17790	120	5	.	.	PUNCT
iiclr-17790	121	1	a	a	DET
iiclr-17790	121	2	"	"	PUNCT
iiclr-17790	121	3	corporate	corporate	ADJ
iiclr-17790	121	4	governance	governance	NOUN
iiclr-17790	121	5	code	code	NOUN
iiclr-17790	121	6	"	"	PUNCT
iiclr-17790	121	7	generally	generally	ADV
iiclr-17790	121	8	refers	refer	VERB
iiclr-17790	121	9	to	to	ADP
iiclr-17790	121	10	a	a	DET
iiclr-17790	121	11	non	non	ADJ
iiclr-17790	121	12	-	-	ADJ
iiclr-17790	121	13	binding	binding	ADJ
iiclr-17790	121	14	set	set	NOUN
iiclr-17790	121	15	of	of	ADP
iiclr-17790	121	16	principles	principle	NOUN
iiclr-17790	121	17	,	,	PUNCT
iiclr-17790	121	18	standards	standard	NOUN
iiclr-17790	121	19	,	,	PUNCT
iiclr-17790	121	20	or	or	CCONJ
iiclr-17790	121	21	best	good	ADJ
iiclr-17790	121	22	practices	practice	NOUN
iiclr-17790	121	23	issued	issue	VERB
iiclr-17790	121	24	by	by	ADP
iiclr-17790	121	25	a	a	DET
iiclr-17790	121	26	collective	collective	ADJ
iiclr-17790	121	27	body	body	NOUN
iiclr-17790	121	28	and	and	CCONJ
iiclr-17790	121	29	relating	relate	VERB
iiclr-17790	121	30	to	to	ADP
iiclr-17790	121	31	the	the	DET
iiclr-17790	121	32	internal	internal	ADJ
iiclr-17790	121	33	governance	governance	NOUN
iiclr-17790	121	34	of	of	ADP
iiclr-17790	121	35	the	the	DET
iiclr-17790	121	36	corporation	corporation	NOUN
iiclr-17790	121	37	.	.	PUNCT
iiclr-17790	122	1	see	see	VERB
iiclr-17790	122	2	e.g.	e.g.	ADV
iiclr-17790	122	3	,	,	PUNCT
iiclr-17790	122	4	russia	russia	PROPN
iiclr-17790	122	5	's	's	PART
iiclr-17790	122	6	corporate	corporate	ADJ
iiclr-17790	122	7	governance	governance	NOUN
iiclr-17790	122	8	code	code	NOUN
iiclr-17790	122	9	,	,	PUNCT
iiclr-17790	122	10	available	available	ADJ
iiclr-17790	122	11	at	at	ADP
iiclr-17790	122	12	http://12.107	http://12.107	PROPN
iiclr-17790	122	13	.	.	PUNCT
iiclr-17790	123	1	100.170	100.170	NUM
iiclr-17790	123	2	/	/	SYM
iiclr-17790	123	3	corp%20governance	corp%20governance	NOUN
iiclr-17790	123	4	/	/	SYM
iiclr-17790	123	5	corp.%20governance-%20summary.htm	corp.%20governance-%20summary.htm	PROPN
iiclr-17790	123	6	(	(	PUNCT
iiclr-17790	123	7	last	last	ADJ
iiclr-17790	123	8	visited	visit	VERB
iiclr-17790	123	9	nov	nov	PROPN
iiclr-17790	123	10	.	.	PROPN
iiclr-17790	123	11	7	7	NUM
iiclr-17790	123	12	,	,	PUNCT
iiclr-17790	123	13	2003	2003	NUM
iiclr-17790	123	14	)	)	PUNCT
iiclr-17790	123	15	;	;	PUNCT
iiclr-17790	123	16	austria	austria	PROPN
iiclr-17790	123	17	's	's	PART
iiclr-17790	123	18	corporate	corporate	ADJ
iiclr-17790	123	19	governance	governance	NOUN
iiclr-17790	123	20	code	code	NOUN
iiclr-17790	123	21	,	,	PUNCT
iiclr-17790	123	22	available	available	ADJ
iiclr-17790	123	23	athttp://www.andritz.com/cg-engl.pdf	athttp://www.andritz.com/cg-engl.pdf	PRON
iiclr-17790	123	24	(	(	PUNCT
iiclr-17790	123	25	last	last	ADV
iiclr-17790	123	26	visited	visit	VERB
iiclr-17790	123	27	nov	nov	PROPN
iiclr-17790	123	28	.	.	PROPN
iiclr-17790	123	29	7	7	NUM
iiclr-17790	123	30	,	,	PUNCT
iiclr-17790	123	31	2003	2003	NUM
iiclr-17790	123	32	)	)	PUNCT
iiclr-17790	123	33	.	.	PUNCT
iiclr-17790	124	1	21	21	NUM
iiclr-17790	124	2	.	.	PUNCT
iiclr-17790	125	1	the	the	DET
iiclr-17790	125	2	vast	vast	ADJ
iiclr-17790	125	3	majority	majority	NOUN
iiclr-17790	125	4	of	of	ADP
iiclr-17790	125	5	these	these	DET
iiclr-17790	125	6	codes	code	NOUN
iiclr-17790	125	7	(	(	PUNCT
iiclr-17790	125	8	twenty	twenty	NUM
iiclr-17790	125	9	-	-	PUNCT
iiclr-17790	125	10	five	five	NUM
iiclr-17790	125	11	)	)	PUNCT
iiclr-17790	125	12	were	be	AUX
iiclr-17790	125	13	issued	issue	VERB
iiclr-17790	125	14	after	after	ADP
iiclr-17790	125	15	1997	1997	NUM
iiclr-17790	125	16	.	.	PUNCT
iiclr-17790	126	1	the	the	DET
iiclr-17790	126	2	united	united	PROPN
iiclr-17790	126	3	kingdom	kingdom	PROPN
iiclr-17790	126	4	accounts	account	VERB
iiclr-17790	126	5	for	for	ADP
iiclr-17790	126	6	the	the	DET
iiclr-17790	126	7	largest	large	ADJ
iiclr-17790	126	8	number	number	NOUN
iiclr-17790	126	9	of	of	ADP
iiclr-17790	126	10	codes	code	NOUN
iiclr-17790	126	11	(	(	PUNCT
iiclr-17790	126	12	almost	almost	ADV
iiclr-17790	126	13	one	one	NUM
iiclr-17790	126	14	-	-	PUNCT
iiclr-17790	126	15	third	third	NOUN
iiclr-17790	126	16	of	of	ADP
iiclr-17790	126	17	the	the	DET
iiclr-17790	126	18	total	total	NOUN
iiclr-17790	126	19	)	)	PUNCT
iiclr-17790	126	20	.	.	PUNCT
iiclr-17790	127	1	22	22	NUM
iiclr-17790	127	2	.	.	PUNCT
iiclr-17790	128	1	disclosure	disclosure	NOUN
iiclr-17790	128	2	against	against	ADP
iiclr-17790	128	3	a	a	DET
iiclr-17790	128	4	code	code	NOUN
iiclr-17790	128	5	is	be	AUX
iiclr-17790	128	6	referred	refer	VERB
iiclr-17790	128	7	to	to	ADP
iiclr-17790	128	8	as	as	ADP
iiclr-17790	128	9	disclosure	disclosure	NOUN
iiclr-17790	128	10	on	on	ADP
iiclr-17790	128	11	a	a	DET
iiclr-17790	128	12	"	"	PUNCT
iiclr-17790	128	13	comply	comply	NOUN
iiclr-17790	128	14	or	or	CCONJ
iiclr-17790	128	15	explain	explain	VERB
iiclr-17790	128	16	"	"	PUNCT
iiclr-17790	128	17	basis	basis	NOUN
iiclr-17790	128	18	whenever	whenever	SCONJ
iiclr-17790	128	19	the	the	DET
iiclr-17790	128	20	code	code	NOUN
iiclr-17790	128	21	advocates	advocate	VERB
iiclr-17790	128	22	disclosure	disclosure	NOUN
iiclr-17790	128	23	by	by	ADP
iiclr-17790	128	24	listed	list	VERB
iiclr-17790	128	25	companies	company	NOUN
iiclr-17790	128	26	of	of	ADP
iiclr-17790	128	27	the	the	DET
iiclr-17790	128	28	degree	degree	NOUN
iiclr-17790	128	29	to	to	PART
iiclr-17790	128	30	which	which	PRON
iiclr-17790	128	31	they	they	PRON
iiclr-17790	128	32	comply	comply	VERB
iiclr-17790	128	33	with	with	ADP
iiclr-17790	128	34	the	the	DET
iiclr-17790	128	35	code	code	NOUN
iiclr-17790	128	36	recommendations	recommendation	NOUN
iiclr-17790	128	37	.	.	PUNCT
iiclr-17790	129	1	23	23	NUM
iiclr-17790	129	2	.	.	PUNCT
iiclr-17790	130	1	in	in	ADP
iiclr-17790	130	2	austria	austria	PROPN
iiclr-17790	130	3	,	,	PUNCT
iiclr-17790	130	4	germany	germany	PROPN
iiclr-17790	130	5	,	,	PUNCT
iiclr-17790	130	6	denmark	denmark	NOUN
iiclr-17790	130	7	,	,	PUNCT
iiclr-17790	130	8	and	and	CCONJ
iiclr-17790	130	9	the	the	DET
iiclr-17790	130	10	netherlands	netherlands	PROPN
iiclr-17790	130	11	the	the	DET
iiclr-17790	130	12	two	two	NUM
iiclr-17790	130	13	-	-	PUNCT
iiclr-17790	130	14	tier	tier	NOUN
iiclr-17790	130	15	structure	structure	NOUN
iiclr-17790	130	16	is	be	AUX
iiclr-17790	130	17	predominant	predominant	ADJ
iiclr-17790	130	18	.	.	PUNCT
iiclr-17790	131	1	italy	italy	PROPN
iiclr-17790	131	2	,	,	PUNCT
iiclr-17790	131	3	belgium	belgium	PROPN
iiclr-17790	131	4	,	,	PUNCT
iiclr-17790	131	5	finland	finland	PROPN
iiclr-17790	131	6	,	,	PUNCT
iiclr-17790	131	7	france	france	PROPN
iiclr-17790	131	8	,	,	PUNCT
iiclr-17790	131	9	greece	greece	PROPN
iiclr-17790	131	10	,	,	PUNCT
iiclr-17790	131	11	ireland	ireland	PROPN
iiclr-17790	131	12	,	,	PUNCT
iiclr-17790	131	13	luxembourg	luxembourg	PROPN
iiclr-17790	131	14	,	,	PUNCT
iiclr-17790	131	15	portugal	portugal	PROPN
iiclr-17790	131	16	,	,	PUNCT
iiclr-17790	131	17	spain	spain	PROPN
iiclr-17790	131	18	,	,	PUNCT
iiclr-17790	131	19	sweden	sweden	PROPN
iiclr-17790	131	20	,	,	PUNCT
iiclr-17790	131	21	and	and	CCONJ
iiclr-17790	131	22	the	the	DET
iiclr-17790	131	23	united	united	PROPN
iiclr-17790	131	24	kingdom	kingdom	PROPN
iiclr-17790	131	25	have	have	AUX
iiclr-17790	131	26	adopted	adopt	VERB
iiclr-17790	131	27	the	the	DET
iiclr-17790	131	28	unitary	unitary	ADJ
iiclr-17790	131	29	board	board	NOUN
iiclr-17790	131	30	structure	structure	NOUN
iiclr-17790	131	31	.	.	PUNCT
iiclr-17790	132	1	[	[	X
iiclr-17790	132	2	vol	vol	NOUN
iiclr-17790	132	3	.	.	PUNCT
iiclr-17790	133	1	14:1	14:1	NUM
iiclr-17790	133	2	corporate	corporate	ADJ
iiclr-17790	133	3	governance	governance	NOUN
iiclr-17790	133	4	in	in	ADP
iiclr-17790	133	5	the	the	DET
iiclr-17790	133	6	united	united	PROPN
iiclr-17790	133	7	states	states	PROPN
iiclr-17790	133	8	systems	systems	PROPN
iiclr-17790	133	9	,	,	PUNCT
iiclr-17790	133	10	the	the	DET
iiclr-17790	133	11	board	board	NOUN
iiclr-17790	133	12	of	of	ADP
iiclr-17790	133	13	directors	director	NOUN
iiclr-17790	133	14	is	be	AUX
iiclr-17790	133	15	charged	charge	VERB
iiclr-17790	133	16	with	with	ADP
iiclr-17790	133	17	leading	lead	VERB
iiclr-17790	133	18	and	and	CCONJ
iiclr-17790	133	19	controlling	control	VERB
iiclr-17790	133	20	the	the	DET
iiclr-17790	133	21	business	business	NOUN
iiclr-17790	133	22	and	and	CCONJ
iiclr-17790	133	23	generally	generally	ADV
iiclr-17790	133	24	delegating	delegate	VERB
iiclr-17790	133	25	day	day	NOUN
iiclr-17790	133	26	-	-	PUNCT
iiclr-17790	133	27	to	to	ADP
iiclr-17790	133	28	-	-	PUNCT
iiclr-17790	133	29	day	day	NOUN
iiclr-17790	133	30	operations	operation	NOUN
iiclr-17790	133	31	to	to	ADP
iiclr-17790	133	32	one	one	NUM
iiclr-17790	133	33	or	or	CCONJ
iiclr-17790	133	34	more	more	ADJ
iiclr-17790	133	35	managers.24	managers.24	NOUN
iiclr-17790	133	36	two	two	NUM
iiclr-17790	133	37	-	-	PUNCT
iiclr-17790	133	38	tier	tier	NOUN
iiclr-17790	133	39	board	board	NOUN
iiclr-17790	133	40	structures	structure	NOUN
iiclr-17790	133	41	recognize	recognize	VERB
iiclr-17790	133	42	a	a	DET
iiclr-17790	133	43	more	more	ADV
iiclr-17790	133	44	formal	formal	ADJ
iiclr-17790	133	45	distinction	distinction	NOUN
iiclr-17790	133	46	between	between	ADP
iiclr-17790	133	47	the	the	DET
iiclr-17790	133	48	supervisory	supervisory	NOUN
iiclr-17790	133	49	and	and	CCONJ
iiclr-17790	133	50	the	the	DET
iiclr-17790	133	51	managerial	managerial	ADJ
iiclr-17790	133	52	bodies	body	NOUN
iiclr-17790	133	53	.	.	PUNCT
iiclr-17790	134	1	in	in	ADP
iiclr-17790	134	2	either	either	DET
iiclr-17790	134	3	system	system	NOUN
iiclr-17790	134	4	,	,	PUNCT
iiclr-17790	134	5	the	the	DET
iiclr-17790	134	6	supervisory	supervisory	ADJ
iiclr-17790	134	7	body	body	NOUN
iiclr-17790	134	8	is	be	AUX
iiclr-17790	134	9	generally	generally	ADV
iiclr-17790	134	10	charged	charge	VERB
iiclr-17790	134	11	with	with	ADP
iiclr-17790	134	12	appointing	appointing	NOUN
iiclr-17790	134	13	,	,	PUNCT
iiclr-17790	134	14	dismissing	dismiss	VERB
iiclr-17790	134	15	and	and	CCONJ
iiclr-17790	134	16	remunerating	remunerate	VERB
iiclr-17790	134	17	senior	senior	ADJ
iiclr-17790	134	18	managers	manager	NOUN
iiclr-17790	134	19	,	,	PUNCT
iiclr-17790	134	20	ensuring	ensure	VERB
iiclr-17790	134	21	the	the	DET
iiclr-17790	134	22	integrity	integrity	NOUN
iiclr-17790	134	23	of	of	ADP
iiclr-17790	134	24	financial	financial	ADJ
iiclr-17790	134	25	reporting	reporting	NOUN
iiclr-17790	134	26	and	and	CCONJ
iiclr-17790	134	27	control	control	NOUN
iiclr-17790	134	28	system	system	NOUN
iiclr-17790	134	29	,	,	PUNCT
iiclr-17790	134	30	as	as	ADV
iiclr-17790	134	31	well	well	ADV
iiclr-17790	134	32	as	as	ADP
iiclr-17790	134	33	the	the	DET
iiclr-17790	134	34	general	general	ADJ
iiclr-17790	134	35	legal	legal	ADJ
iiclr-17790	134	36	compliance	compliance	NOUN
iiclr-17790	134	37	of	of	ADP
iiclr-17790	134	38	the	the	DET
iiclr-17790	134	39	corporation	corporation	NOUN
iiclr-17790	134	40	.	.	PUNCT
iiclr-17790	135	1	however	however	ADV
iiclr-17790	135	2	,	,	PUNCT
iiclr-17790	135	3	the	the	DET
iiclr-17790	135	4	need	need	NOUN
iiclr-17790	135	5	for	for	ADP
iiclr-17790	135	6	a	a	DET
iiclr-17790	135	7	supervisory	supervisory	ADJ
iiclr-17790	135	8	board	board	NOUN
iiclr-17790	135	9	that	that	PRON
iiclr-17790	135	10	is	be	AUX
iiclr-17790	135	11	distinct	distinct	ADJ
iiclr-17790	135	12	from	from	ADP
iiclr-17790	135	13	management	management	NOUN
iiclr-17790	135	14	to	to	PART
iiclr-17790	135	15	ensure	ensure	VERB
iiclr-17790	135	16	accountability	accountability	NOUN
iiclr-17790	135	17	and	and	CCONJ
iiclr-17790	135	18	provide	provide	VERB
iiclr-17790	135	19	strategic	strategic	ADJ
iiclr-17790	135	20	guidance	guidance	NOUN
iiclr-17790	135	21	is	be	AUX
iiclr-17790	135	22	recognized	recognize	VERB
iiclr-17790	135	23	in	in	ADP
iiclr-17790	135	24	most	most	ADJ
iiclr-17790	135	25	,	,	PUNCT
iiclr-17790	135	26	if	if	SCONJ
iiclr-17790	135	27	not	not	PART
iiclr-17790	135	28	all	all	PRON
iiclr-17790	135	29	,	,	PUNCT
iiclr-17790	135	30	of	of	ADP
iiclr-17790	135	31	the	the	DET
iiclr-17790	135	32	e.u	e.u	PROPN
iiclr-17790	135	33	.	.	PROPN
iiclr-17790	135	34	member	member	NOUN
iiclr-17790	135	35	states	state	NOUN
iiclr-17790	135	36	.	.	PUNCT
iiclr-17790	136	1	under	under	ADP
iiclr-17790	136	2	the	the	DET
iiclr-17790	136	3	unitary	unitary	ADJ
iiclr-17790	136	4	system	system	NOUN
iiclr-17790	136	5	,	,	PUNCT
iiclr-17790	136	6	the	the	DET
iiclr-17790	136	7	distinction	distinction	NOUN
iiclr-17790	136	8	between	between	ADP
iiclr-17790	136	9	the	the	DET
iiclr-17790	136	10	unitary	unitary	ADJ
iiclr-17790	136	11	board	board	NOUN
iiclr-17790	136	12	and	and	CCONJ
iiclr-17790	136	13	the	the	DET
iiclr-17790	136	14	senior	senior	ADJ
iiclr-17790	136	15	management	management	NOUN
iiclr-17790	136	16	team	team	NOUN
iiclr-17790	136	17	is	be	AUX
iiclr-17790	136	18	accomplished	accomplish	VERB
iiclr-17790	136	19	through	through	ADP
iiclr-17790	136	20	the	the	DET
iiclr-17790	136	21	appointment	appointment	NOUN
iiclr-17790	136	22	of	of	ADP
iiclr-17790	136	23	outside	outside	ADJ
iiclr-17790	136	24	(	(	PUNCT
iiclr-17790	136	25	or	or	CCONJ
iiclr-17790	136	26	non	non	ADJ
iiclr-17790	136	27	-	-	ADJ
iiclr-17790	136	28	executive	executive	ADJ
iiclr-17790	136	29	)	)	PUNCT
iiclr-17790	136	30	directors	director	NOUN
iiclr-17790	136	31	and	and	CCONJ
iiclr-17790	136	32	some	some	DET
iiclr-17790	136	33	"	"	PUNCT
iiclr-17790	136	34	independent"25	independent"25	ADJ
iiclr-17790	136	35	directors	director	NOUN
iiclr-17790	136	36	to	to	ADP
iiclr-17790	136	37	the	the	DET
iiclr-17790	136	38	supervisory	supervisory	ADJ
iiclr-17790	136	39	body	body	NOUN
iiclr-17790	136	40	.	.	PUNCT
iiclr-17790	137	1	under	under	ADP
iiclr-17790	137	2	the	the	DET
iiclr-17790	137	3	two	two	NUM
iiclr-17790	137	4	-	-	PUNCT
iiclr-17790	137	5	tier	tier	NOUN
iiclr-17790	137	6	system	system	NOUN
iiclr-17790	137	7	,	,	PUNCT
iiclr-17790	137	8	the	the	DET
iiclr-17790	137	9	need	need	NOUN
iiclr-17790	137	10	for	for	ADP
iiclr-17790	137	11	independence	independence	NOUN
iiclr-17790	137	12	between	between	ADP
iiclr-17790	137	13	the	the	DET
iiclr-17790	137	14	supervisory	supervisory	NOUN
iiclr-17790	137	15	and	and	CCONJ
iiclr-17790	137	16	the	the	DET
iiclr-17790	137	17	management	management	NOUN
iiclr-17790	137	18	bodies	body	NOUN
iiclr-17790	137	19	is	be	AUX
iiclr-17790	137	20	generally	generally	ADV
iiclr-17790	137	21	accomplished	accomplish	VERB
iiclr-17790	137	22	by	by	ADP
iiclr-17790	137	23	warning	warn	VERB
iiclr-17790	137	24	against	against	ADP
iiclr-17790	137	25	the	the	DET
iiclr-17790	137	26	practice	practice	NOUN
iiclr-17790	137	27	of	of	ADP
iiclr-17790	137	28	naming	name	VERB
iiclr-17790	137	29	retired	retired	ADJ
iiclr-17790	137	30	managers	manager	NOUN
iiclr-17790	137	31	to	to	ADP
iiclr-17790	137	32	the	the	DET
iiclr-17790	137	33	supervisory	supervisory	ADJ
iiclr-17790	137	34	board	board	NOUN
iiclr-17790	137	35	.	.	PUNCT
iiclr-17790	138	1	in	in	ADP
iiclr-17790	138	2	light	light	NOUN
iiclr-17790	138	3	of	of	ADP
iiclr-17790	138	4	the	the	DET
iiclr-17790	138	5	above	above	ADJ
iiclr-17790	138	6	,	,	PUNCT
iiclr-17790	138	7	it	it	PRON
iiclr-17790	138	8	will	will	AUX
iiclr-17790	138	9	be	be	AUX
iiclr-17790	138	10	useful	useful	ADJ
iiclr-17790	138	11	to	to	PART
iiclr-17790	138	12	highlight	highlight	VERB
iiclr-17790	138	13	the	the	DET
iiclr-17790	138	14	key	key	ADJ
iiclr-17790	138	15	features	feature	NOUN
iiclr-17790	138	16	of	of	ADP
iiclr-17790	138	17	the	the	DET
iiclr-17790	138	18	u.s	u.s	PROPN
iiclr-17790	138	19	.	.	PROPN
iiclr-17790	138	20	reform	reform	NOUN
iiclr-17790	138	21	and	and	CCONJ
iiclr-17790	138	22	to	to	PART
iiclr-17790	138	23	consider	consider	VERB
iiclr-17790	138	24	the	the	DET
iiclr-17790	138	25	relevant	relevant	ADJ
iiclr-17790	138	26	implications	implication	NOUN
iiclr-17790	138	27	for	for	ADP
iiclr-17790	138	28	foreign	foreign	ADJ
iiclr-17790	138	29	private	private	ADJ
iiclr-17790	138	30	issuers	issuer	NOUN
iiclr-17790	138	31	,	,	PUNCT
iiclr-17790	138	32	including	include	VERB
iiclr-17790	138	33	e.u	e.u	PROPN
iiclr-17790	138	34	.	.	PUNCT
iiclr-17790	138	35	reporting	report	VERB
iiclr-17790	138	36	companies	company	NOUN
iiclr-17790	138	37	.	.	PUNCT
iiclr-17790	139	1	1	1	X
iiclr-17790	139	2	.	.	X
iiclr-17790	139	3	the	the	DET
iiclr-17790	139	4	corporate	corporate	ADJ
iiclr-17790	139	5	governance	governance	NOUN
iiclr-17790	139	6	structure	structure	NOUN
iiclr-17790	139	7	the	the	DET
iiclr-17790	139	8	corporate	corporate	ADJ
iiclr-17790	139	9	governance	governance	NOUN
iiclr-17790	139	10	structure	structure	NOUN
iiclr-17790	139	11	of	of	ADP
iiclr-17790	139	12	u.s	u.s	PROPN
iiclr-17790	139	13	.	.	PROPN
iiclr-17790	139	14	public	public	ADJ
iiclr-17790	139	15	companies	company	NOUN
iiclr-17790	139	16	is	be	AUX
iiclr-17790	139	17	significantly	significantly	ADV
iiclr-17790	139	18	different	different	ADJ
iiclr-17790	139	19	from	from	ADP
iiclr-17790	139	20	either	either	PRON
iiclr-17790	139	21	of	of	ADP
iiclr-17790	139	22	the	the	DET
iiclr-17790	139	23	two	two	NUM
iiclr-17790	139	24	systems	system	NOUN
iiclr-17790	139	25	used	use	VERB
iiclr-17790	139	26	in	in	ADP
iiclr-17790	139	27	the	the	DET
iiclr-17790	139	28	e.u	e.u	PROPN
iiclr-17790	139	29	.	.	PROPN
iiclr-17790	139	30	member	member	NOUN
iiclr-17790	139	31	states	state	NOUN
iiclr-17790	139	32	.	.	PUNCT
iiclr-17790	140	1	typically	typically	ADV
iiclr-17790	140	2	,	,	PUNCT
iiclr-17790	140	3	chief	chief	ADJ
iiclr-17790	140	4	executives	executive	NOUN
iiclr-17790	140	5	have	have	VERB
iiclr-17790	140	6	an	an	DET
iiclr-17790	140	7	immense	immense	ADJ
iiclr-17790	140	8	power	power	NOUN
iiclr-17790	140	9	.	.	PUNCT
iiclr-17790	141	1	the	the	DET
iiclr-17790	141	2	roles	role	NOUN
iiclr-17790	141	3	of	of	ADP
iiclr-17790	141	4	the	the	DET
iiclr-17790	141	5	chairman	chairman	NOUN
iiclr-17790	141	6	and	and	CCONJ
iiclr-17790	141	7	the	the	DET
iiclr-17790	141	8	chief	chief	ADJ
iiclr-17790	141	9	executive	executive	ADJ
iiclr-17790	141	10	officer	officer	NOUN
iiclr-17790	141	11	(	(	PUNCT
iiclr-17790	141	12	ceo	ceo	NOUN
iiclr-17790	141	13	)	)	PUNCT
iiclr-17790	141	14	are	be	AUX
iiclr-17790	141	15	often	often	ADV
iiclr-17790	141	16	combined	combine	VERB
iiclr-17790	141	17	and	and	CCONJ
iiclr-17790	141	18	the	the	DET
iiclr-17790	141	19	ceo	ceo	NOUN
iiclr-17790	141	20	can	can	AUX
iiclr-17790	141	21	exert	exert	VERB
iiclr-17790	141	22	a	a	DET
iiclr-17790	141	23	substantial	substantial	ADJ
iiclr-17790	141	24	influence	influence	NOUN
iiclr-17790	141	25	over	over	ADP
iiclr-17790	141	26	the	the	DET
iiclr-17790	141	27	boardroom	boardroom	NOUN
iiclr-17790	141	28	.	.	PUNCT
iiclr-17790	142	1	furthermore	furthermore	ADV
iiclr-17790	142	2	,	,	PUNCT
iiclr-17790	142	3	directors	director	NOUN
iiclr-17790	142	4	of	of	ADP
iiclr-17790	142	5	two	two	NUM
iiclr-17790	142	6	companies	company	NOUN
iiclr-17790	142	7	often	often	ADV
iiclr-17790	142	8	have	have	AUX
iiclr-17790	142	9	interlocking	interlock	VERB
iiclr-17790	142	10	relationships	relationship	NOUN
iiclr-17790	142	11	6	6	NUM
iiclr-17790	142	12	and	and	CCONJ
iiclr-17790	142	13	potential	potential	ADJ
iiclr-17790	142	14	conflict	conflict	NOUN
iiclr-17790	142	15	of	of	ADP
iiclr-17790	142	16	interest	interest	NOUN
iiclr-17790	142	17	may	may	AUX
iiclr-17790	142	18	arise	arise	VERB
iiclr-17790	142	19	from	from	ADP
iiclr-17790	142	20	this	this	DET
iiclr-17790	142	21	"	"	PUNCT
iiclr-17790	142	22	incestuous	incestuous	ADJ
iiclr-17790	142	23	"	"	PUNCT
iiclr-17790	142	24	position	position	NOUN
iiclr-17790	142	25	.	.	PUNCT
iiclr-17790	143	1	recent	recent	ADJ
iiclr-17790	143	2	surveys	survey	NOUN
iiclr-17790	143	3	have	have	AUX
iiclr-17790	143	4	also	also	ADV
iiclr-17790	143	5	shown	show	VERB
iiclr-17790	143	6	that	that	SCONJ
iiclr-17790	143	7	thirteen	thirteen	NUM
iiclr-17790	143	8	percent	percent	NOUN
iiclr-17790	143	9	of	of	ADP
iiclr-17790	143	10	the	the	DET
iiclr-17790	143	11	companies	company	NOUN
iiclr-17790	143	12	listed	list	VERB
iiclr-17790	143	13	on	on	ADP
iiclr-17790	143	14	the	the	DET
iiclr-17790	143	15	nyse	nyse	PROPN
iiclr-17790	143	16	do	do	AUX
iiclr-17790	143	17	not	not	PART
iiclr-17790	143	18	have	have	VERB
iiclr-17790	143	19	a	a	DET
iiclr-17790	143	20	majority	majority	NOUN
iiclr-17790	143	21	of	of	ADP
iiclr-17790	143	22	independent	independent	ADJ
iiclr-17790	143	23	directors	director	NOUN
iiclr-17790	143	24	and	and	CCONJ
iiclr-17790	143	25	approximately	approximately	ADV
iiclr-17790	143	26	twenty	twenty	NUM
iiclr-17790	143	27	percent	percent	NOUN
iiclr-17790	143	28	of	of	ADP
iiclr-17790	143	29	such	such	ADJ
iiclr-17790	143	30	companies	company	NOUN
iiclr-17790	143	31	do	do	AUX
iiclr-17790	143	32	not	not	PART
iiclr-17790	143	33	even	even	ADV
iiclr-17790	143	34	have	have	VERB
iiclr-17790	143	35	a	a	DET
iiclr-17790	143	36	board	board	NOUN
iiclr-17790	143	37	-	-	PUNCT
iiclr-17790	143	38	level	level	NOUN
iiclr-17790	143	39	nominating	nominating	NOUN
iiclr-17790	143	40	committee	committee	NOUN
iiclr-17790	143	41	,	,	PUNCT
iiclr-17790	143	42	independent	independent	ADJ
iiclr-17790	143	43	or	or	CCONJ
iiclr-17790	143	44	otherwise.27	otherwise.27	ADJ
iiclr-17790	143	45	under	under	ADP
iiclr-17790	143	46	such	such	ADJ
iiclr-17790	143	47	circumstances	circumstance	NOUN
iiclr-17790	143	48	,	,	PUNCT
iiclr-17790	143	49	boards	board	NOUN
iiclr-17790	143	50	have	have	AUX
iiclr-17790	143	51	often	often	ADV
iiclr-17790	143	52	either	either	CCONJ
iiclr-17790	143	53	lacked	lack	VERB
iiclr-17790	143	54	the	the	DET
iiclr-17790	143	55	structure	structure	NOUN
iiclr-17790	143	56	and	and	CCONJ
iiclr-17790	143	57	the	the	DET
iiclr-17790	143	58	information	information	NOUN
iiclr-17790	143	59	to	to	PART
iiclr-17790	143	60	perform	perform	VERB
iiclr-17790	143	61	their	their	PRON
iiclr-17790	143	62	24	24	NUM
iiclr-17790	143	63	.	.	PUNCT
iiclr-17790	144	1	in	in	ADP
iiclr-17790	144	2	several	several	ADJ
iiclr-17790	144	3	countries	country	NOUN
iiclr-17790	144	4	,	,	PUNCT
iiclr-17790	144	5	such	such	ADJ
iiclr-17790	144	6	as	as	ADP
iiclr-17790	144	7	denmark	denmark	NOUN
iiclr-17790	144	8	,	,	PUNCT
iiclr-17790	144	9	finland	finland	PROPN
iiclr-17790	144	10	,	,	PUNCT
iiclr-17790	144	11	and	and	CCONJ
iiclr-17790	144	12	sweden	sweden	PROPN
iiclr-17790	144	13	,	,	PUNCT
iiclr-17790	144	14	the	the	DET
iiclr-17790	144	15	law	law	NOUN
iiclr-17790	144	16	provides	provide	VERB
iiclr-17790	144	17	that	that	PRON
iiclr-17790	144	18	for	for	ADP
iiclr-17790	144	19	companies	company	NOUN
iiclr-17790	144	20	of	of	ADP
iiclr-17790	144	21	a	a	DET
iiclr-17790	144	22	certain	certain	ADJ
iiclr-17790	144	23	size	size	NOUN
iiclr-17790	144	24	or	or	CCONJ
iiclr-17790	144	25	type	type	VERB
iiclr-17790	144	26	a	a	DET
iiclr-17790	144	27	general	general	ADJ
iiclr-17790	144	28	manager	manager	NOUN
iiclr-17790	144	29	or	or	CCONJ
iiclr-17790	144	30	managing	managing	NOUN
iiclr-17790	144	31	director	director	NOUN
iiclr-17790	144	32	must	must	AUX
iiclr-17790	144	33	be	be	AUX
iiclr-17790	144	34	appointed	appoint	VERB
iiclr-17790	144	35	.	.	PUNCT
iiclr-17790	145	1	in	in	ADP
iiclr-17790	145	2	such	such	ADJ
iiclr-17790	145	3	instances	instance	NOUN
iiclr-17790	145	4	,	,	PUNCT
iiclr-17790	145	5	managerial	managerial	ADJ
iiclr-17790	145	6	power	power	NOUN
iiclr-17790	145	7	is	be	AUX
iiclr-17790	145	8	not	not	PART
iiclr-17790	145	9	wholly	wholly	ADV
iiclr-17790	145	10	delegated	delegate	VERB
iiclr-17790	145	11	at	at	ADP
iiclr-17790	145	12	the	the	DET
iiclr-17790	145	13	option	option	NOUN
iiclr-17790	145	14	of	of	ADP
iiclr-17790	145	15	the	the	DET
iiclr-17790	145	16	unitary	unitary	ADJ
iiclr-17790	145	17	supervisory	supervisory	ADJ
iiclr-17790	145	18	body	body	NOUN
iiclr-17790	145	19	.	.	PUNCT
iiclr-17790	146	1	25	25	NUM
iiclr-17790	146	2	.	.	PUNCT
iiclr-17790	146	3	"	"	PUNCT
iiclr-17790	146	4	independence	independence	NOUN
iiclr-17790	146	5	"	"	PUNCT
iiclr-17790	146	6	generally	generally	ADV
iiclr-17790	146	7	involves	involve	VERB
iiclr-17790	146	8	an	an	DET
iiclr-17790	146	9	absence	absence	NOUN
iiclr-17790	146	10	of	of	ADP
iiclr-17790	146	11	close	close	ADJ
iiclr-17790	146	12	family	family	NOUN
iiclr-17790	146	13	ties	tie	NOUN
iiclr-17790	146	14	or	or	CCONJ
iiclr-17790	146	15	business	business	NOUN
iiclr-17790	146	16	relationships	relationship	NOUN
iiclr-17790	146	17	with	with	ADP
iiclr-17790	146	18	company	company	NOUN
iiclr-17790	146	19	management	management	NOUN
iiclr-17790	146	20	and	and	CCONJ
iiclr-17790	146	21	the	the	DET
iiclr-17790	146	22	controlling	controlling	NOUN
iiclr-17790	146	23	shareholder(s	shareholder(s	NOUN
iiclr-17790	146	24	)	)	PUNCT
iiclr-17790	146	25	.	.	PUNCT
iiclr-17790	147	1	26	26	NUM
iiclr-17790	147	2	.	.	PUNCT
iiclr-17790	148	1	"	"	PUNCT
iiclr-17790	148	2	interlocking	interlock	VERB
iiclr-17790	148	3	relationship	relationship	NOUN
iiclr-17790	148	4	"	"	PUNCT
iiclr-17790	148	5	means	mean	VERB
iiclr-17790	148	6	that	that	SCONJ
iiclr-17790	148	7	the	the	DET
iiclr-17790	148	8	ceo	ceo	NOUN
iiclr-17790	148	9	of	of	ADP
iiclr-17790	148	10	company	company	NOUN
iiclr-17790	148	11	a	a	DET
iiclr-17790	148	12	sits	sit	VERB
iiclr-17790	148	13	on	on	ADP
iiclr-17790	148	14	the	the	DET
iiclr-17790	148	15	board	board	NOUN
iiclr-17790	148	16	of	of	ADP
iiclr-17790	148	17	company	company	PROPN
iiclr-17790	148	18	b	b	PROPN
iiclr-17790	148	19	and	and	CCONJ
iiclr-17790	148	20	vice	vice	ADV
iiclr-17790	148	21	versa	versa	ADV
iiclr-17790	148	22	.	.	PUNCT
iiclr-17790	149	1	27	27	NUM
iiclr-17790	149	2	.	.	PUNCT
iiclr-17790	150	1	see	see	VERB
iiclr-17790	150	2	the	the	DET
iiclr-17790	150	3	way	way	NOUN
iiclr-17790	150	4	we	we	PRON
iiclr-17790	150	5	govern	govern	VERB
iiclr-17790	150	6	now	now	ADV
iiclr-17790	150	7	,	,	PUNCT
iiclr-17790	150	8	economist	economist	NOUN
iiclr-17790	150	9	,	,	PUNCT
iiclr-17790	150	10	jan	jan	PROPN
iiclr-17790	150	11	.	.	PROPN
iiclr-17790	150	12	9	9	NUM
iiclr-17790	150	13	,	,	PUNCT
iiclr-17790	150	14	2003	2003	NUM
iiclr-17790	150	15	,	,	PUNCT
iiclr-17790	150	16	at	at	ADP
iiclr-17790	150	17	http://wwwunix.oit.umass.edu/-kazemi/640/govern.pdf	http://wwwunix.oit.umass.edu/-kazemi/640/govern.pdf	NOUN
iiclr-17790	150	18	(	(	PUNCT
iiclr-17790	150	19	concerning	concern	VERB
iiclr-17790	150	20	the	the	DET
iiclr-17790	150	21	outcome	outcome	NOUN
iiclr-17790	150	22	of	of	ADP
iiclr-17790	150	23	a	a	DET
iiclr-17790	150	24	survey	survey	NOUN
iiclr-17790	150	25	in	in	ADP
iiclr-17790	150	26	2002	2002	NUM
iiclr-17790	150	27	by	by	ADP
iiclr-17790	150	28	the	the	DET
iiclr-17790	150	29	investor	investor	NOUN
iiclr-17790	150	30	responsibility	responsibility	NOUN
iiclr-17790	150	31	research	research	NOUN
iiclr-17790	150	32	centre	centre	PROPN
iiclr-17790	150	33	)	)	PUNCT
iiclr-17790	150	34	.	.	PUNCT
iiclr-17790	151	1	2003	2003	NUM
iiclr-17790	151	2	]	]	PUNCT
iiclr-17790	151	3	ind	ind	NOUN
iiclr-17790	151	4	.	.	PUNCT
iiclr-17790	152	1	int'l	int'l	PROPN
iiclr-17790	152	2	&	&	CCONJ
iiclr-17790	152	3	comp	comp	PROPN
iiclr-17790	152	4	.	.	PUNCT
iiclr-17790	153	1	l.	l.	PROPN
iiclr-17790	153	2	rev	rev	PROPN
iiclr-17790	153	3	.	.	PROPN
iiclr-17790	153	4	roles	role	NOUN
iiclr-17790	153	5	properly	properly	ADV
iiclr-17790	153	6	,	,	PUNCT
iiclr-17790	153	7	or	or	CCONJ
iiclr-17790	153	8	they	they	PRON
iiclr-17790	153	9	have	have	AUX
iiclr-17790	153	10	simply	simply	ADV
iiclr-17790	153	11	abdicated	abdicate	VERB
iiclr-17790	153	12	their	their	PRON
iiclr-17790	153	13	responsibilities	responsibility	NOUN
iiclr-17790	153	14	to	to	PART
iiclr-17790	153	15	oversee	oversee	VERB
iiclr-17790	153	16	the	the	DET
iiclr-17790	153	17	ceo	ceo	NOUN
iiclr-17790	153	18	's	's	PART
iiclr-17790	153	19	performance	performance	NOUN
iiclr-17790	153	20	.	.	PUNCT
iiclr-17790	154	1	the	the	DET
iiclr-17790	154	2	failure	failure	NOUN
iiclr-17790	154	3	of	of	ADP
iiclr-17790	154	4	corporate	corporate	ADJ
iiclr-17790	154	5	responsibility	responsibility	NOUN
iiclr-17790	154	6	in	in	ADP
iiclr-17790	154	7	the	the	DET
iiclr-17790	154	8	"	"	PUNCT
iiclr-17790	154	9	enron	enron	PROPN
iiclr-17790	154	10	cases	case	NOUN
iiclr-17790	154	11	"	"	PUNCT
iiclr-17790	154	12	has	have	AUX
iiclr-17790	154	13	clearly	clearly	ADV
iiclr-17790	154	14	demonstrated	demonstrate	VERB
iiclr-17790	154	15	the	the	DET
iiclr-17790	154	16	need	need	NOUN
iiclr-17790	154	17	to	to	PART
iiclr-17790	154	18	ensure	ensure	VERB
iiclr-17790	154	19	sound	sound	ADJ
iiclr-17790	154	20	corporate	corporate	ADJ
iiclr-17790	154	21	governance	governance	NOUN
iiclr-17790	154	22	through	through	ADP
iiclr-17790	154	23	the	the	DET
iiclr-17790	154	24	active	active	ADJ
iiclr-17790	154	25	and	and	CCONJ
iiclr-17790	154	26	informed	informed	ADJ
iiclr-17790	154	27	participation	participation	NOUN
iiclr-17790	154	28	of	of	ADP
iiclr-17790	154	29	independent	independent	ADJ
iiclr-17790	154	30	directors	director	NOUN
iiclr-17790	154	31	who	who	PRON
iiclr-17790	154	32	can	can	AUX
iiclr-17790	154	33	focus	focus	VERB
iiclr-17790	154	34	on	on	ADP
iiclr-17790	154	35	the	the	DET
iiclr-17790	154	36	best	good	ADJ
iiclr-17790	154	37	interests	interest	NOUN
iiclr-17790	154	38	of	of	ADP
iiclr-17790	154	39	the	the	DET
iiclr-17790	154	40	corporation	corporation	NOUN
iiclr-17790	154	41	and	and	CCONJ
iiclr-17790	154	42	are	be	AUX
iiclr-17790	154	43	empowered	empower	VERB
iiclr-17790	154	44	effectively	effectively	ADV
iiclr-17790	154	45	to	to	PART
iiclr-17790	154	46	exercise	exercise	VERB
iiclr-17790	154	47	their	their	PRON
iiclr-17790	154	48	responsibilities.28	responsibilities.28	NOUN
iiclr-17790	154	49	in	in	ADP
iiclr-17790	154	50	the	the	DET
iiclr-17790	154	51	attempt	attempt	NOUN
iiclr-17790	154	52	to	to	PART
iiclr-17790	154	53	bring	bring	VERB
iiclr-17790	154	54	about	about	ADP
iiclr-17790	154	55	actual	actual	ADJ
iiclr-17790	154	56	change	change	NOUN
iiclr-17790	154	57	and	and	CCONJ
iiclr-17790	154	58	avoid	avoid	VERB
iiclr-17790	154	59	the	the	DET
iiclr-17790	154	60	concerns	concern	NOUN
iiclr-17790	154	61	raised	raise	VERB
iiclr-17790	154	62	by	by	ADP
iiclr-17790	154	63	the	the	DET
iiclr-17790	154	64	concentration	concentration	NOUN
iiclr-17790	154	65	of	of	ADP
iiclr-17790	154	66	power	power	NOUN
iiclr-17790	154	67	at	at	ADP
iiclr-17790	154	68	the	the	DET
iiclr-17790	154	69	top	top	NOUN
iiclr-17790	154	70	of	of	ADP
iiclr-17790	154	71	corporations	corporation	NOUN
iiclr-17790	154	72	,	,	PUNCT
iiclr-17790	154	73	a	a	DET
iiclr-17790	154	74	large	large	ADJ
iiclr-17790	154	75	number	number	NOUN
iiclr-17790	154	76	of	of	ADP
iiclr-17790	154	77	voices	voice	NOUN
iiclr-17790	154	78	in	in	ADP
iiclr-17790	154	79	the	the	DET
iiclr-17790	154	80	united	united	PROPN
iiclr-17790	154	81	states	states	PROPN
iiclr-17790	154	82	have	have	AUX
iiclr-17790	154	83	suggested	suggest	VERB
iiclr-17790	154	84	importing	import	VERB
iiclr-17790	154	85	the	the	DET
iiclr-17790	154	86	european	european	ADJ
iiclr-17790	154	87	model	model	NOUN
iiclr-17790	154	88	of	of	ADP
iiclr-17790	154	89	a	a	DET
iiclr-17790	154	90	chairman	chairman	NOUN
iiclr-17790	154	91	who	who	PRON
iiclr-17790	154	92	is	be	AUX
iiclr-17790	154	93	separate	separate	ADJ
iiclr-17790	154	94	from	from	ADP
iiclr-17790	154	95	the	the	DET
iiclr-17790	154	96	ceo	ceo	NOUN
iiclr-17790	154	97	.	.	PUNCT
iiclr-17790	155	1	this	this	DET
iiclr-17790	155	2	solution	solution	NOUN
iiclr-17790	155	3	should	should	AUX
iiclr-17790	155	4	establish	establish	VERB
iiclr-17790	155	5	a	a	DET
iiclr-17790	155	6	proper	proper	ADJ
iiclr-17790	155	7	balance	balance	NOUN
iiclr-17790	155	8	between	between	ADP
iiclr-17790	155	9	managing	manage	VERB
iiclr-17790	155	10	the	the	DET
iiclr-17790	155	11	corporation	corporation	NOUN
iiclr-17790	155	12	and	and	CCONJ
iiclr-17790	155	13	providing	provide	VERB
iiclr-17790	155	14	independent	independent	ADJ
iiclr-17790	155	15	directors	director	NOUN
iiclr-17790	155	16	with	with	ADP
iiclr-17790	155	17	the	the	DET
iiclr-17790	155	18	powers	power	NOUN
iiclr-17790	155	19	and	and	CCONJ
iiclr-17790	155	20	resources	resource	NOUN
iiclr-17790	155	21	they	they	PRON
iiclr-17790	155	22	need	need	VERB
iiclr-17790	155	23	to	to	PART
iiclr-17790	155	24	perform	perform	VERB
iiclr-17790	155	25	their	their	PRON
iiclr-17790	155	26	role	role	NOUN
iiclr-17790	155	27	.	.	PUNCT
iiclr-17790	156	1	in	in	ADP
iiclr-17790	156	2	this	this	DET
iiclr-17790	156	3	regard	regard	NOUN
iiclr-17790	156	4	,	,	PUNCT
iiclr-17790	156	5	the	the	DET
iiclr-17790	156	6	conference	conference	NOUN
iiclr-17790	156	7	board	board	PROPN
iiclr-17790	156	8	commission	commission	PROPN
iiclr-17790	156	9	has	have	AUX
iiclr-17790	156	10	suggested	suggest	VERB
iiclr-17790	156	11	three	three	NUM
iiclr-17790	156	12	possible	possible	ADJ
iiclr-17790	156	13	approaches	approach	NOUN
iiclr-17790	156	14	.	.	PUNCT
iiclr-17790	157	1	the	the	DET
iiclr-17790	157	2	first	first	ADJ
iiclr-17790	157	3	recommendation	recommendation	NOUN
iiclr-17790	157	4	is	be	AUX
iiclr-17790	157	5	that	that	SCONJ
iiclr-17790	157	6	companies	company	NOUN
iiclr-17790	157	7	consider	consider	VERB
iiclr-17790	157	8	separating	separate	VERB
iiclr-17790	157	9	the	the	DET
iiclr-17790	157	10	offices	office	NOUN
iiclr-17790	157	11	of	of	ADP
iiclr-17790	157	12	chairman	chairman	NOUN
iiclr-17790	157	13	and	and	CCONJ
iiclr-17790	157	14	ceo	ceo	NOUN
iiclr-17790	157	15	and	and	CCONJ
iiclr-17790	157	16	requiring	require	VERB
iiclr-17790	157	17	that	that	SCONJ
iiclr-17790	157	18	the	the	DET
iiclr-17790	157	19	chairman	chairman	NOUN
iiclr-17790	157	20	be	be	AUX
iiclr-17790	157	21	one	one	NUM
iiclr-17790	157	22	of	of	ADP
iiclr-17790	157	23	the	the	DET
iiclr-17790	157	24	independent	independent	ADJ
iiclr-17790	157	25	directors	director	NOUN
iiclr-17790	157	26	.	.	PUNCT
iiclr-17790	158	1	alternatively	alternatively	ADV
iiclr-17790	158	2	,	,	PUNCT
iiclr-17790	158	3	separate	separate	ADJ
iiclr-17790	158	4	individuals	individual	NOUN
iiclr-17790	158	5	should	should	AUX
iiclr-17790	158	6	perform	perform	VERB
iiclr-17790	158	7	the	the	DET
iiclr-17790	158	8	roles	role	NOUN
iiclr-17790	158	9	of	of	ADP
iiclr-17790	158	10	the	the	DET
iiclr-17790	158	11	chairman	chairman	NOUN
iiclr-17790	158	12	and	and	CCONJ
iiclr-17790	158	13	ceo	ceo	NOUN
iiclr-17790	158	14	,	,	PUNCT
iiclr-17790	158	15	and	and	CCONJ
iiclr-17790	158	16	a	a	DET
iiclr-17790	158	17	"	"	PUNCT
iiclr-17790	158	18	lead	lead	ADJ
iiclr-17790	158	19	independent	independent	ADJ
iiclr-17790	158	20	director	director	NOUN
iiclr-17790	158	21	"	"	PUNCT
iiclr-17790	158	22	should	should	AUX
iiclr-17790	158	23	be	be	AUX
iiclr-17790	158	24	appointed	appoint	VERB
iiclr-17790	158	25	if	if	SCONJ
iiclr-17790	158	26	the	the	DET
iiclr-17790	158	27	chairman	chairman	NOUN
iiclr-17790	158	28	is	be	AUX
iiclr-17790	158	29	not	not	PART
iiclr-17790	158	30	"	"	PUNCT
iiclr-17790	158	31	independent	independent	ADJ
iiclr-17790	158	32	"	"	PUNCT
iiclr-17790	158	33	(	(	PUNCT
iiclr-17790	158	34	according	accord	VERB
iiclr-17790	158	35	to	to	ADP
iiclr-17790	158	36	the	the	DET
iiclr-17790	158	37	strict	strict	ADJ
iiclr-17790	158	38	definition	definition	NOUN
iiclr-17790	158	39	of	of	ADP
iiclr-17790	158	40	independence	independence	NOUN
iiclr-17790	158	41	set	set	VERB
iiclr-17790	158	42	forth	forth	ADP
iiclr-17790	158	43	by	by	ADP
iiclr-17790	158	44	the	the	DET
iiclr-17790	158	45	new	new	ADJ
iiclr-17790	158	46	corporate	corporate	ADJ
iiclr-17790	158	47	governance	governance	NOUN
iiclr-17790	158	48	standards).29	standards).29	NOUN
iiclr-17790	158	49	finally	finally	ADV
iiclr-17790	158	50	,	,	PUNCT
iiclr-17790	158	51	where	where	SCONJ
iiclr-17790	158	52	boards	board	NOUN
iiclr-17790	158	53	do	do	AUX
iiclr-17790	158	54	not	not	PART
iiclr-17790	158	55	choose	choose	VERB
iiclr-17790	158	56	to	to	PART
iiclr-17790	158	57	separate	separate	VERB
iiclr-17790	158	58	the	the	DET
iiclr-17790	158	59	chairman	chairman	NOUN
iiclr-17790	158	60	and	and	CCONJ
iiclr-17790	158	61	ceo	ceo	NOUN
iiclr-17790	158	62	positions	position	NOUN
iiclr-17790	158	63	,	,	PUNCT
iiclr-17790	158	64	or	or	CCONJ
iiclr-17790	158	65	when	when	SCONJ
iiclr-17790	158	66	such	such	ADJ
iiclr-17790	158	67	boards	board	NOUN
iiclr-17790	158	68	are	be	AUX
iiclr-17790	158	69	in	in	ADP
iiclr-17790	158	70	transition	transition	NOUN
iiclr-17790	158	71	to	to	ADP
iiclr-17790	158	72	a	a	DET
iiclr-17790	158	73	structure	structure	NOUN
iiclr-17790	158	74	where	where	SCONJ
iiclr-17790	158	75	the	the	DET
iiclr-17790	158	76	positions	position	NOUN
iiclr-17790	158	77	will	will	AUX
iiclr-17790	158	78	be	be	AUX
iiclr-17790	158	79	separated	separate	VERB
iiclr-17790	158	80	,	,	PUNCT
iiclr-17790	158	81	a	a	DET
iiclr-17790	158	82	"	"	PUNCT
iiclr-17790	158	83	presiding	preside	VERB
iiclr-17790	158	84	director	director	NOUN
iiclr-17790	158	85	"	"	PUNCT
iiclr-17790	158	86	position	position	NOUN
iiclr-17790	158	87	should	should	AUX
iiclr-17790	158	88	be	be	AUX
iiclr-17790	158	89	established	establish	VERB
iiclr-17790	158	90	.	.	PUNCT
iiclr-17790	159	1	each	each	PRON
iiclr-17790	159	2	of	of	ADP
iiclr-17790	159	3	these	these	DET
iiclr-17790	159	4	alternatives	alternative	NOUN
iiclr-17790	159	5	represent	represent	VERB
iiclr-17790	159	6	a	a	DET
iiclr-17790	159	7	radical	radical	ADJ
iiclr-17790	159	8	break	break	NOUN
iiclr-17790	159	9	from	from	ADP
iiclr-17790	159	10	the	the	DET
iiclr-17790	159	11	tradition	tradition	NOUN
iiclr-17790	159	12	that	that	SCONJ
iiclr-17790	159	13	most	most	ADJ
iiclr-17790	159	14	u.s	u.s	PROPN
iiclr-17790	159	15	.	.	PROPN
iiclr-17790	159	16	corporations	corporation	NOUN
iiclr-17790	159	17	follow	follow	VERB
iiclr-17790	159	18	.	.	PUNCT
iiclr-17790	160	1	going	go	VERB
iiclr-17790	160	2	even	even	ADV
iiclr-17790	160	3	further	far	ADV
iiclr-17790	160	4	,	,	PUNCT
iiclr-17790	160	5	the	the	DET
iiclr-17790	160	6	conference	conference	NOUN
iiclr-17790	160	7	board	board	PROPN
iiclr-17790	160	8	commission	commission	PROPN
iiclr-17790	160	9	has	have	AUX
iiclr-17790	160	10	recommended	recommend	VERB
iiclr-17790	160	11	that	that	SCONJ
iiclr-17790	160	12	boards	board	NOUN
iiclr-17790	160	13	that	that	PRON
iiclr-17790	160	14	choose	choose	VERB
iiclr-17790	160	15	not	not	PART
iiclr-17790	160	16	to	to	PART
iiclr-17790	160	17	take	take	VERB
iiclr-17790	160	18	any	any	PRON
iiclr-17790	160	19	of	of	ADP
iiclr-17790	160	20	these	these	DET
iiclr-17790	160	21	approaches	approach	NOUN
iiclr-17790	160	22	should	should	AUX
iiclr-17790	160	23	also	also	ADV
iiclr-17790	160	24	explain	explain	VERB
iiclr-17790	160	25	the	the	DET
iiclr-17790	160	26	reasons	reason	NOUN
iiclr-17790	160	27	therefor	therefor	ADV
iiclr-17790	160	28	,	,	PUNCT
iiclr-17790	160	29	and	and	CCONJ
iiclr-17790	160	30	how	how	SCONJ
iiclr-17790	160	31	the	the	DET
iiclr-17790	160	32	board	board	NOUN
iiclr-17790	160	33	structure	structure	NOUN
iiclr-17790	160	34	that	that	PRON
iiclr-17790	160	35	they	they	PRON
iiclr-17790	160	36	employ	employ	VERB
iiclr-17790	160	37	ensures	ensure	VERB
iiclr-17790	160	38	the	the	DET
iiclr-17790	160	39	objective	objective	NOUN
iiclr-17790	160	40	of	of	ADP
iiclr-17790	160	41	strong	strong	ADJ
iiclr-17790	160	42	and	and	CCONJ
iiclr-17790	160	43	independent	independent	ADJ
iiclr-17790	160	44	board	board	NOUN
iiclr-17790	160	45	leadership	leadership	NOUN
iiclr-17790	160	46	.	.	PUNCT
iiclr-17790	161	1	28	28	NUM
iiclr-17790	161	2	.	.	PUNCT
iiclr-17790	162	1	this	this	DET
iiclr-17790	162	2	issue	issue	NOUN
iiclr-17790	162	3	was	be	AUX
iiclr-17790	162	4	also	also	ADV
iiclr-17790	162	5	highlighted	highlight	VERB
iiclr-17790	162	6	by	by	ADP
iiclr-17790	162	7	the	the	DET
iiclr-17790	162	8	task	task	NOUN
iiclr-17790	162	9	force	force	NOUN
iiclr-17790	162	10	on	on	ADP
iiclr-17790	162	11	corporate	corporate	ADJ
iiclr-17790	162	12	responsibility	responsibility	NOUN
iiclr-17790	162	13	,	,	PUNCT
iiclr-17790	162	14	which	which	PRON
iiclr-17790	162	15	was	be	AUX
iiclr-17790	162	16	appointed	appoint	VERB
iiclr-17790	162	17	by	by	ADP
iiclr-17790	162	18	the	the	DET
iiclr-17790	162	19	president	president	NOUN
iiclr-17790	162	20	of	of	ADP
iiclr-17790	162	21	the	the	DET
iiclr-17790	162	22	american	american	PROPN
iiclr-17790	162	23	bar	bar	PROPN
iiclr-17790	162	24	association	association	NOUN
iiclr-17790	162	25	to	to	PART
iiclr-17790	162	26	examine	examine	VERB
iiclr-17790	162	27	systemic	systemic	ADJ
iiclr-17790	162	28	issues	issue	NOUN
iiclr-17790	162	29	relating	relate	VERB
iiclr-17790	162	30	to	to	ADP
iiclr-17790	162	31	corporate	corporate	ADJ
iiclr-17790	162	32	responsibility	responsibility	NOUN
iiclr-17790	162	33	arising	arise	VERB
iiclr-17790	162	34	out	out	ADP
iiclr-17790	162	35	of	of	ADP
iiclr-17790	162	36	the	the	DET
iiclr-17790	162	37	traumatic	traumatic	ADJ
iiclr-17790	162	38	collapse	collapse	NOUN
iiclr-17790	162	39	of	of	ADP
iiclr-17790	162	40	enron	enron	PROPN
iiclr-17790	162	41	and	and	CCONJ
iiclr-17790	162	42	other	other	ADJ
iiclr-17790	162	43	enron	enron	PROPN
iiclr-17790	162	44	-	-	PUNCT
iiclr-17790	162	45	like	like	ADJ
iiclr-17790	162	46	situations	situation	NOUN
iiclr-17790	162	47	.	.	PUNCT
iiclr-17790	163	1	see	see	VERB
iiclr-17790	163	2	michael	michael	PROPN
iiclr-17790	163	3	r.	r.	PROPN
iiclr-17790	163	4	mcalevey	mcalevey	PROPN
iiclr-17790	163	5	,	,	PUNCT
iiclr-17790	163	6	practising	practise	VERB
iiclr-17790	163	7	law	law	NOUN
iiclr-17790	163	8	institute	institute	NOUN
iiclr-17790	163	9	,	,	PUNCT
iiclr-17790	163	10	preliminary	preliminary	ADJ
iiclr-17790	163	11	report	report	NOUN
iiclr-17790	163	12	of	of	ADP
iiclr-17790	163	13	the	the	DET
iiclr-17790	163	14	aba	aba	PROPN
iiclr-17790	163	15	task	task	PROPN
iiclr-17790	163	16	force	force	NOUN
iiclr-17790	163	17	on	on	ADP
iiclr-17790	163	18	corporate	corporate	ADJ
iiclr-17790	163	19	responsibility	responsibility	NOUN
iiclr-17790	163	20	:	:	PUNCT
iiclr-17790	163	21	understanding	understand	VERB
iiclr-17790	163	22	the	the	DET
iiclr-17790	163	23	sarbanes	sarbanes	PROPN
iiclr-17790	163	24	-	-	PUNCT
iiclr-17790	163	25	oxley	oxley	ADJ
iiclr-17790	163	26	act	act	NOUN
iiclr-17790	163	27	of	of	ADP
iiclr-17790	163	28	2002	2002	NUM
iiclr-17790	163	29	,	,	PUNCT
iiclr-17790	163	30	at	at	ADP
iiclr-17790	163	31	169	169	NUM
iiclr-17790	163	32	(	(	PUNCT
iiclr-17790	163	33	2002	2002	NUM
iiclr-17790	163	34	)	)	PUNCT
iiclr-17790	163	35	.	.	PUNCT
iiclr-17790	164	1	29	29	NUM
iiclr-17790	164	2	.	.	PUNCT
iiclr-17790	165	1	according	accord	VERB
iiclr-17790	165	2	to	to	ADP
iiclr-17790	165	3	the	the	DET
iiclr-17790	165	4	nyse	nyse	PROPN
iiclr-17790	165	5	and	and	CCONJ
iiclr-17790	165	6	nasdaq	nasdaq	PROPN
iiclr-17790	165	7	,	,	PUNCT
iiclr-17790	165	8	for	for	SCONJ
iiclr-17790	165	9	a	a	DET
iiclr-17790	165	10	director	director	NOUN
iiclr-17790	165	11	to	to	PART
iiclr-17790	165	12	be	be	AUX
iiclr-17790	165	13	deemed	deem	VERB
iiclr-17790	165	14	independent	independent	ADJ
iiclr-17790	165	15	,	,	PUNCT
iiclr-17790	165	16	the	the	DET
iiclr-17790	165	17	board	board	NOUN
iiclr-17790	165	18	must	must	AUX
iiclr-17790	165	19	affirmatively	affirmatively	ADV
iiclr-17790	165	20	determine	determine	VERB
iiclr-17790	165	21	that	that	SCONJ
iiclr-17790	165	22	the	the	DET
iiclr-17790	165	23	director	director	NOUN
iiclr-17790	165	24	has	have	VERB
iiclr-17790	165	25	no	no	DET
iiclr-17790	165	26	material	material	NOUN
iiclr-17790	165	27	relationship	relationship	NOUN
iiclr-17790	165	28	with	with	ADP
iiclr-17790	165	29	the	the	DET
iiclr-17790	165	30	listed	list	VERB
iiclr-17790	165	31	company	company	NOUN
iiclr-17790	165	32	(	(	PUNCT
iiclr-17790	165	33	either	either	CCONJ
iiclr-17790	165	34	directly	directly	ADV
iiclr-17790	165	35	or	or	CCONJ
iiclr-17790	165	36	as	as	ADP
iiclr-17790	165	37	a	a	DET
iiclr-17790	165	38	partner	partner	NOUN
iiclr-17790	165	39	,	,	PUNCT
iiclr-17790	165	40	shareholder	shareholder	NOUN
iiclr-17790	165	41	,	,	PUNCT
iiclr-17790	165	42	or	or	CCONJ
iiclr-17790	165	43	officer	officer	NOUN
iiclr-17790	165	44	of	of	ADP
iiclr-17790	165	45	an	an	DET
iiclr-17790	165	46	organization	organization	NOUN
iiclr-17790	165	47	that	that	PRON
iiclr-17790	165	48	has	have	VERB
iiclr-17790	165	49	a	a	DET
iiclr-17790	165	50	relationship	relationship	NOUN
iiclr-17790	165	51	with	with	ADP
iiclr-17790	165	52	the	the	DET
iiclr-17790	165	53	company	company	NOUN
iiclr-17790	165	54	)	)	PUNCT
iiclr-17790	165	55	;	;	PUNCT
iiclr-17790	165	56	furthermore	furthermore	ADV
iiclr-17790	165	57	,	,	PUNCT
iiclr-17790	165	58	certain	certain	ADJ
iiclr-17790	165	59	relationships	relationship	NOUN
iiclr-17790	165	60	automatically	automatically	ADV
iiclr-17790	165	61	preclude	preclude	VERB
iiclr-17790	165	62	a	a	DET
iiclr-17790	165	63	board	board	NOUN
iiclr-17790	165	64	finding	finding	NOUN
iiclr-17790	165	65	of	of	ADP
iiclr-17790	165	66	independence	independence	NOUN
iiclr-17790	165	67	(	(	PUNCT
iiclr-17790	165	68	e.g.	e.g.	ADV
iiclr-17790	165	69	,	,	PUNCT
iiclr-17790	165	70	according	accord	VERB
iiclr-17790	165	71	to	to	ADP
iiclr-17790	165	72	the	the	DET
iiclr-17790	165	73	nyse	nyse	PROPN
iiclr-17790	165	74	corporate	corporate	ADJ
iiclr-17790	165	75	governance	governance	NOUN
iiclr-17790	165	76	listing	list	VERB
iiclr-17790	165	77	standards	standard	NOUN
iiclr-17790	165	78	,	,	PUNCT
iiclr-17790	165	79	inter	inter	PROPN
iiclr-17790	165	80	alia	alia	PROPN
iiclr-17790	165	81	,	,	PUNCT
iiclr-17790	165	82	a	a	DET
iiclr-17790	165	83	director	director	NOUN
iiclr-17790	165	84	who	who	PRON
iiclr-17790	165	85	is	be	AUX
iiclr-17790	165	86	an	an	DET
iiclr-17790	165	87	employee	employee	NOUN
iiclr-17790	165	88	,	,	PUNCT
iiclr-17790	165	89	or	or	CCONJ
iiclr-17790	165	90	whose	whose	DET
iiclr-17790	165	91	immediate	immediate	ADJ
iiclr-17790	165	92	family	family	NOUN
iiclr-17790	165	93	member	member	NOUN
iiclr-17790	165	94	is	be	AUX
iiclr-17790	165	95	an	an	DET
iiclr-17790	165	96	executive	executive	ADJ
iiclr-17790	165	97	officer	officer	NOUN
iiclr-17790	165	98	,	,	PUNCT
iiclr-17790	165	99	of	of	ADP
iiclr-17790	165	100	the	the	DET
iiclr-17790	165	101	company	company	NOUN
iiclr-17790	165	102	may	may	AUX
iiclr-17790	165	103	not	not	PART
iiclr-17790	165	104	be	be	AUX
iiclr-17790	165	105	considered	consider	VERB
iiclr-17790	165	106	independent	independent	ADJ
iiclr-17790	165	107	until	until	SCONJ
iiclr-17790	165	108	three	three	NUM
iiclr-17790	165	109	years	year	NOUN
iiclr-17790	165	110	after	after	SCONJ
iiclr-17790	165	111	his	his	PRON
iiclr-17790	165	112	employment	employment	NOUN
iiclr-17790	165	113	ends	end	VERB
iiclr-17790	165	114	)	)	PUNCT
iiclr-17790	165	115	.	.	PUNCT
iiclr-17790	166	1	see	see	VERB
iiclr-17790	166	2	release	release	NOUN
iiclr-17790	166	3	no	no	INTJ
iiclr-17790	166	4	.	.	NOUN
iiclr-17790	166	5	34	34	NUM
iiclr-17790	166	6	-	-	SYM
iiclr-17790	166	7	48745	48745	NUM
iiclr-17790	166	8	,	,	PUNCT
iiclr-17790	166	9	supra	supra	NOUN
iiclr-17790	166	10	note	note	NOUN
iiclr-17790	166	11	3	3	NUM
iiclr-17790	166	12	,	,	PUNCT
iiclr-17790	166	13	at	at	ADP
iiclr-17790	166	14	36	36	NUM
iiclr-17790	166	15	;	;	PUNCT
iiclr-17790	166	16	nyse	nyse	PROPN
iiclr-17790	166	17	corporate	corporate	ADJ
iiclr-17790	166	18	governance	governance	NOUN
iiclr-17790	166	19	listing	list	VERB
iiclr-17790	166	20	standards	standard	NOUN
iiclr-17790	166	21	,	,	PUNCT
iiclr-17790	166	22	supra	supra	PROPN
iiclr-17790	166	23	note	note	NOUN
iiclr-17790	166	24	3	3	NUM
iiclr-17790	166	25	,	,	PUNCT
iiclr-17790	166	26	at	at	ADP
iiclr-17790	166	27	4	4	NUM
iiclr-17790	166	28	-	-	SYM
iiclr-17790	166	29	6	6	NUM
iiclr-17790	166	30	.	.	PUNCT
iiclr-17790	167	1	[	[	X
iiclr-17790	167	2	vol	vol	NOUN
iiclr-17790	167	3	.	.	PUNCT
iiclr-17790	168	1	14:1	14:1	NUM
iiclr-17790	168	2	corporate	corporate	ADJ
iiclr-17790	168	3	governance	governance	NOUN
iiclr-17790	168	4	in	in	ADP
iiclr-17790	168	5	the	the	DET
iiclr-17790	168	6	united	united	PROPN
iiclr-17790	168	7	states	states	PROPN
iiclr-17790	168	8	2	2	NUM
iiclr-17790	168	9	.	.	PUNCT
iiclr-17790	168	10	financial	financial	ADJ
iiclr-17790	168	11	certifications	certification	NOUN
iiclr-17790	168	12	and	and	CCONJ
iiclr-17790	168	13	the	the	DET
iiclr-17790	168	14	new	new	ADJ
iiclr-17790	168	15	requirements	requirement	NOUN
iiclr-17790	168	16	for	for	ADP
iiclr-17790	168	17	executives	executive	NOUN
iiclr-17790	168	18	directors	director	NOUN
iiclr-17790	168	19	to	to	PART
iiclr-17790	168	20	raise	raise	VERB
iiclr-17790	168	21	the	the	DET
iiclr-17790	168	22	bar	bar	NOUN
iiclr-17790	168	23	for	for	ADP
iiclr-17790	168	24	corporate	corporate	ADJ
iiclr-17790	168	25	accountability	accountability	NOUN
iiclr-17790	168	26	,	,	PUNCT
iiclr-17790	168	27	the	the	DET
iiclr-17790	168	28	act	act	NOUN
iiclr-17790	168	29	places	place	VERB
iiclr-17790	168	30	new	new	ADJ
iiclr-17790	168	31	significant	significant	ADJ
iiclr-17790	168	32	demands	demand	NOUN
iiclr-17790	168	33	on	on	ADP
iiclr-17790	168	34	the	the	DET
iiclr-17790	168	35	ceo	ceo	NOUN
iiclr-17790	168	36	and	and	CCONJ
iiclr-17790	168	37	cfo	cfo	NOUN
iiclr-17790	168	38	of	of	ADP
iiclr-17790	168	39	issuers	issuer	NOUN
iiclr-17790	168	40	with	with	ADP
iiclr-17790	168	41	reporting	report	VERB
iiclr-17790	168	42	obligations	obligation	NOUN
iiclr-17790	168	43	under	under	ADP
iiclr-17790	168	44	the	the	DET
iiclr-17790	168	45	exchange	exchange	NOUN
iiclr-17790	168	46	act	act	NOUN
iiclr-17790	168	47	of	of	ADP
iiclr-17790	168	48	1934	1934	NUM
iiclr-17790	168	49	.	.	PUNCT
iiclr-17790	169	1	according	accord	VERB
iiclr-17790	169	2	to	to	ADP
iiclr-17790	169	3	section	section	NOUN
iiclr-17790	169	4	302(a	302(a	PROPN
iiclr-17790	169	5	)	)	PUNCT
iiclr-17790	169	6	,	,	PUNCT
iiclr-17790	169	7	the	the	DET
iiclr-17790	169	8	chief	chief	ADJ
iiclr-17790	169	9	executives	executive	NOUN
iiclr-17790	169	10	must	must	AUX
iiclr-17790	169	11	certify	certify	VERB
iiclr-17790	169	12	in	in	ADP
iiclr-17790	169	13	each	each	DET
iiclr-17790	169	14	periodic	periodic	ADJ
iiclr-17790	169	15	report	report	NOUN
iiclr-17790	169	16	that	that	SCONJ
iiclr-17790	169	17	they	they	PRON
iiclr-17790	169	18	have	have	AUX
iiclr-17790	169	19	"	"	PUNCT
iiclr-17790	169	20	reviewed	review	VERB
iiclr-17790	169	21	"	"	PUNCT
iiclr-17790	169	22	such	such	ADJ
iiclr-17790	169	23	report	report	NOUN
iiclr-17790	169	24	and	and	CCONJ
iiclr-17790	169	25	that	that	SCONJ
iiclr-17790	169	26	,	,	PUNCT
iiclr-17790	169	27	based	base	VERB
iiclr-17790	169	28	on	on	ADP
iiclr-17790	169	29	their	their	PRON
iiclr-17790	169	30	knowledge	knowledge	NOUN
iiclr-17790	169	31	,	,	PUNCT
iiclr-17790	169	32	there	there	PRON
iiclr-17790	169	33	are	be	VERB
iiclr-17790	169	34	no	no	DET
iiclr-17790	169	35	materially	materially	ADV
iiclr-17790	169	36	false	false	ADJ
iiclr-17790	169	37	statements	statement	NOUN
iiclr-17790	169	38	or	or	CCONJ
iiclr-17790	169	39	material	material	ADJ
iiclr-17790	169	40	omissions	omission	NOUN
iiclr-17790	169	41	therein	therein	ADV
iiclr-17790	169	42	;	;	PUNCT
iiclr-17790	169	43	that	that	SCONJ
iiclr-17790	169	44	the	the	DET
iiclr-17790	169	45	report	report	NOUN
iiclr-17790	169	46	fairly	fairly	ADV
iiclr-17790	169	47	presents	present	VERB
iiclr-17790	169	48	the	the	DET
iiclr-17790	169	49	issuer	issuer	NOUN
iiclr-17790	169	50	's	's	PART
iiclr-17790	169	51	financial	financial	ADJ
iiclr-17790	169	52	condition	condition	NOUN
iiclr-17790	169	53	and	and	CCONJ
iiclr-17790	169	54	results	result	NOUN
iiclr-17790	169	55	of	of	ADP
iiclr-17790	169	56	operations	operation	NOUN
iiclr-17790	169	57	;	;	PUNCT
iiclr-17790	169	58	that	that	SCONJ
iiclr-17790	169	59	the	the	DET
iiclr-17790	169	60	signing	signing	NOUN
iiclr-17790	169	61	officers	officer	NOUN
iiclr-17790	169	62	are	be	AUX
iiclr-17790	169	63	responsible	responsible	ADJ
iiclr-17790	169	64	for	for	ADP
iiclr-17790	169	65	establishing	establish	VERB
iiclr-17790	169	66	*	*	PUNCT
iiclr-17790	169	67	and	and	CCONJ
iiclr-17790	169	68	maintaining	maintain	VERB
iiclr-17790	169	69	internal	internal	ADJ
iiclr-17790	169	70	disclosure	disclosure	NOUN
iiclr-17790	169	71	controls	control	NOUN
iiclr-17790	169	72	and	and	CCONJ
iiclr-17790	169	73	procedures	procedure	NOUN
iiclr-17790	169	74	,	,	PUNCT
iiclr-17790	169	75	have	have	AUX
iiclr-17790	169	76	evaluated	evaluate	VERB
iiclr-17790	169	77	the	the	DET
iiclr-17790	169	78	effectiveness	effectiveness	NOUN
iiclr-17790	169	79	of	of	ADP
iiclr-17790	169	80	the	the	DET
iiclr-17790	169	81	internal	internal	ADJ
iiclr-17790	169	82	controls	control	NOUN
iiclr-17790	169	83	within	within	ADP
iiclr-17790	169	84	the	the	DET
iiclr-17790	169	85	last	last	ADJ
iiclr-17790	169	86	ninety	ninety	NUM
iiclr-17790	169	87	days	day	NOUN
iiclr-17790	169	88	and	and	CCONJ
iiclr-17790	169	89	have	have	AUX
iiclr-17790	169	90	presented	present	VERB
iiclr-17790	169	91	in	in	ADP
iiclr-17790	169	92	the	the	DET
iiclr-17790	169	93	report	report	NOUN
iiclr-17790	169	94	their	their	PRON
iiclr-17790	169	95	conclusions	conclusion	NOUN
iiclr-17790	169	96	;	;	PUNCT
iiclr-17790	169	97	and	and	CCONJ
iiclr-17790	169	98	finally	finally	ADV
iiclr-17790	169	99	,	,	PUNCT
iiclr-17790	169	100	that	that	SCONJ
iiclr-17790	169	101	they	they	PRON
iiclr-17790	169	102	have	have	AUX
iiclr-17790	169	103	disclosed	disclose	VERB
iiclr-17790	169	104	internal	internal	ADJ
iiclr-17790	169	105	control	control	NOUN
iiclr-17790	169	106	deficiencies	deficiency	NOUN
iiclr-17790	169	107	and	and	CCONJ
iiclr-17790	169	108	any	any	DET
iiclr-17790	169	109	fraud	fraud	NOUN
iiclr-17790	169	110	by	by	ADP
iiclr-17790	169	111	management	management	NOUN
iiclr-17790	169	112	or	or	CCONJ
iiclr-17790	169	113	employees	employee	NOUN
iiclr-17790	169	114	with	with	ADP
iiclr-17790	169	115	a	a	DET
iiclr-17790	169	116	significant	significant	ADJ
iiclr-17790	169	117	role	role	NOUN
iiclr-17790	169	118	in	in	ADP
iiclr-17790	169	119	those	those	DET
iiclr-17790	169	120	internal	internal	ADJ
iiclr-17790	169	121	controls	control	NOUN
iiclr-17790	169	122	to	to	ADP
iiclr-17790	169	123	the	the	DET
iiclr-17790	169	124	auditors	auditor	NOUN
iiclr-17790	169	125	and	and	CCONJ
iiclr-17790	169	126	the	the	DET
iiclr-17790	169	127	audit	audit	NOUN
iiclr-17790	169	128	committee	committee	NOUN
iiclr-17790	169	129	of	of	ADP
iiclr-17790	169	130	the	the	DET
iiclr-17790	169	131	board	board	NOUN
iiclr-17790	169	132	of	of	ADP
iiclr-17790	169	133	directors.3	directors.3	PROPN
iiclr-17790	169	134	°	°	NOUN
iiclr-17790	169	135	in	in	ADP
iiclr-17790	169	136	the	the	DET
iiclr-17790	169	137	final	final	ADJ
iiclr-17790	169	138	rules	rule	NOUN
iiclr-17790	169	139	issued	issue	VERB
iiclr-17790	169	140	on	on	ADP
iiclr-17790	169	141	august	august	PROPN
iiclr-17790	169	142	29	29	NUM
iiclr-17790	169	143	,	,	PUNCT
iiclr-17790	169	144	2002	2002	NUM
iiclr-17790	169	145	,	,	PUNCT
iiclr-17790	169	146	the	the	DET
iiclr-17790	169	147	sec	sec	PROPN
iiclr-17790	169	148	specified	specify	VERB
iiclr-17790	169	149	that	that	SCONJ
iiclr-17790	169	150	these	these	DET
iiclr-17790	169	151	requirements	requirement	NOUN
iiclr-17790	169	152	are	be	AUX
iiclr-17790	169	153	applicable	applicable	ADJ
iiclr-17790	169	154	to	to	ADP
iiclr-17790	169	155	foreign	foreign	ADJ
iiclr-17790	169	156	private	private	ADJ
iiclr-17790	169	157	issuers	issuer	NOUN
iiclr-17790	169	158	,	,	PUNCT
iiclr-17790	169	159	except	except	SCONJ
iiclr-17790	169	160	for	for	ADP
iiclr-17790	169	161	non	non	ADJ
iiclr-17790	169	162	-	-	ADJ
iiclr-17790	169	163	u.s	u.s	ADJ
iiclr-17790	169	164	.	.	PROPN
iiclr-17790	169	165	reporting	reporting	NOUN
iiclr-17790	169	166	companies	company	NOUN
iiclr-17790	169	167	relying	rely	VERB
iiclr-17790	169	168	on	on	ADP
iiclr-17790	169	169	the	the	DET
iiclr-17790	169	170	rule	rule	NOUN
iiclr-17790	169	171	12g3	12g3	NUM
iiclr-17790	169	172	-	-	PUNCT
iiclr-17790	169	173	2(b	2(b	NUM
iiclr-17790	169	174	)	)	PUNCT
iiclr-17790	169	175	exemption	exemption	NOUN
iiclr-17790	169	176	from	from	ADP
iiclr-17790	169	177	registration	registration	NOUN
iiclr-17790	169	178	for	for	ADP
iiclr-17790	169	179	a	a	DET
iiclr-17790	169	180	class	class	NOUN
iiclr-17790	169	181	of	of	ADP
iiclr-17790	169	182	securities	security	NOUN
iiclr-17790	169	183	under	under	ADP
iiclr-17790	169	184	the	the	DET
iiclr-17790	169	185	exchange	exchange	NOUN
iiclr-17790	169	186	act	act	NOUN
iiclr-17790	169	187	of	of	ADP
iiclr-17790	169	188	1934.31	1934.31	NUM
iiclr-17790	169	189	in	in	ADP
iiclr-17790	169	190	response	response	NOUN
iiclr-17790	169	191	to	to	ADP
iiclr-17790	169	192	doubts	doubt	NOUN
iiclr-17790	169	193	raised	raise	VERB
iiclr-17790	169	194	by	by	ADP
iiclr-17790	169	195	section	section	NOUN
iiclr-17790	169	196	302	302	NUM
iiclr-17790	169	197	,	,	PUNCT
iiclr-17790	169	198	the	the	DET
iiclr-17790	169	199	sec	sec	PROPN
iiclr-17790	169	200	has	have	AUX
iiclr-17790	169	201	made	make	VERB
iiclr-17790	169	202	it	it	PRON
iiclr-17790	169	203	clear	clear	ADJ
iiclr-17790	169	204	that	that	SCONJ
iiclr-17790	169	205	a	a	DET
iiclr-17790	169	206	foreign	foreign	ADJ
iiclr-17790	169	207	private	private	ADJ
iiclr-17790	169	208	issuer	issuer	NOUN
iiclr-17790	169	209	is	be	AUX
iiclr-17790	169	210	not	not	PART
iiclr-17790	169	211	required	require	VERB
iiclr-17790	169	212	to	to	PART
iiclr-17790	169	213	include	include	VERB
iiclr-17790	169	214	a	a	DET
iiclr-17790	169	215	certification	certification	NOUN
iiclr-17790	169	216	with	with	ADP
iiclr-17790	169	217	the	the	DET
iiclr-17790	169	218	semi	semi	ADJ
iiclr-17790	169	219	-	-	ADJ
iiclr-17790	169	220	annual	annual	ADJ
iiclr-17790	169	221	report	report	NOUN
iiclr-17790	169	222	on	on	ADP
iiclr-17790	169	223	form	form	NOUN
iiclr-17790	169	224	6	6	NUM
iiclr-17790	169	225	-	-	SYM
iiclr-17790	169	226	k	k	NOUN
iiclr-17790	169	227	,	,	PUNCT
iiclr-17790	169	228	which	which	PRON
iiclr-17790	169	229	non	non	PROPN
iiclr-17790	169	230	-	-	ADJ
iiclr-17790	169	231	u.s	u.s	PROPN
iiclr-17790	169	232	.	.	PROPN
iiclr-17790	169	233	reporting	reporting	NOUN
iiclr-17790	169	234	companies	company	NOUN
iiclr-17790	169	235	must	must	AUX
iiclr-17790	169	236	file	file	VERB
iiclr-17790	169	237	if	if	SCONJ
iiclr-17790	169	238	they	they	PRON
iiclr-17790	169	239	have	have	VERB
iiclr-17790	169	240	a	a	DET
iiclr-17790	169	241	class	class	NOUN
iiclr-17790	169	242	of	of	ADP
iiclr-17790	169	243	securities	security	NOUN
iiclr-17790	169	244	registered	register	VERB
iiclr-17790	169	245	under	under	ADP
iiclr-17790	169	246	the	the	DET
iiclr-17790	169	247	exchange	exchange	NOUN
iiclr-17790	169	248	act	act	NOUN
iiclr-17790	169	249	.	.	PUNCT
iiclr-17790	170	1	32	32	NUM
iiclr-17790	171	1	the	the	DET
iiclr-17790	171	2	act	act	NOUN
iiclr-17790	171	3	also	also	ADV
iiclr-17790	171	4	requires	require	VERB
iiclr-17790	171	5	,	,	PUNCT
iiclr-17790	171	6	under	under	ADP
iiclr-17790	171	7	section	section	NOUN
iiclr-17790	171	8	906(a	906(a	PROPN
iiclr-17790	171	9	)	)	PUNCT
iiclr-17790	171	10	,	,	PUNCT
iiclr-17790	171	11	that	that	SCONJ
iiclr-17790	171	12	the	the	DET
iiclr-17790	171	13	ceo	ceo	PROPN
iiclr-17790	171	14	and	and	CCONJ
iiclr-17790	171	15	cfo	cfo	NOUN
iiclr-17790	171	16	certify	certify	NOUN
iiclr-17790	171	17	in	in	ADP
iiclr-17790	171	18	each	each	DET
iiclr-17790	171	19	periodic	periodic	ADJ
iiclr-17790	171	20	report	report	NOUN
iiclr-17790	171	21	containing	contain	VERB
iiclr-17790	171	22	the	the	DET
iiclr-17790	171	23	issuer	issuer	NOUN
iiclr-17790	171	24	's	's	PART
iiclr-17790	171	25	financial	financial	ADJ
iiclr-17790	171	26	statements	statement	NOUN
iiclr-17790	171	27	that	that	SCONJ
iiclr-17790	171	28	the	the	DET
iiclr-17790	171	29	report	report	NOUN
iiclr-17790	171	30	fully	fully	ADV
iiclr-17790	171	31	complies	comply	VERB
iiclr-17790	171	32	with	with	ADP
iiclr-17790	171	33	applicable	applicable	ADJ
iiclr-17790	171	34	reporting	reporting	NOUN
iiclr-17790	171	35	requirements	requirement	NOUN
iiclr-17790	171	36	and	and	CCONJ
iiclr-17790	171	37	that	that	SCONJ
iiclr-17790	171	38	the	the	DET
iiclr-17790	171	39	information	information	NOUN
iiclr-17790	171	40	contained	contain	VERB
iiclr-17790	171	41	in	in	ADP
iiclr-17790	171	42	the	the	DET
iiclr-17790	171	43	report	report	NOUN
iiclr-17790	171	44	"	"	PUNCT
iiclr-17790	171	45	fairly	fairly	ADV
iiclr-17790	171	46	presents	present	NOUN
iiclr-17790	171	47	,	,	PUNCT
iiclr-17790	171	48	in	in	ADP
iiclr-17790	171	49	all	all	DET
iiclr-17790	171	50	material	material	NOUN
iiclr-17790	171	51	respects	respect	NOUN
iiclr-17790	171	52	,	,	PUNCT
iiclr-17790	171	53	the	the	DET
iiclr-17790	171	54	financial	financial	ADJ
iiclr-17790	171	55	condition	condition	NOUN
iiclr-17790	171	56	and	and	CCONJ
iiclr-17790	171	57	results	result	NOUN
iiclr-17790	171	58	of	of	ADP
iiclr-17790	171	59	operations	operation	NOUN
iiclr-17790	171	60	of	of	ADP
iiclr-17790	171	61	the	the	DET
iiclr-17790	171	62	issuer	issuer	NOUN
iiclr-17790	171	63	.	.	PUNCT
iiclr-17790	171	64	'	'	PUNCT
iiclr-17790	171	65	3	3	NUM
iiclr-17790	171	66	3	3	NUM
iiclr-17790	171	67	this	this	DET
iiclr-17790	171	68	provision	provision	NOUN
iiclr-17790	171	69	even	even	ADV
iiclr-17790	171	70	imposes	impose	VERB
iiclr-17790	171	71	criminal	criminal	ADJ
iiclr-17790	171	72	liability	liability	NOUN
iiclr-17790	171	73	for	for	ADP
iiclr-17790	171	74	failure	failure	NOUN
iiclr-17790	171	75	to	to	PART
iiclr-17790	171	76	file	file	VERB
iiclr-17790	171	77	the	the	DET
iiclr-17790	171	78	required	require	VERB
iiclr-17790	171	79	30	30	NUM
iiclr-17790	171	80	.	.	PUNCT
iiclr-17790	172	1	see	see	VERB
iiclr-17790	172	2	15	15	NUM
iiclr-17790	172	3	u.s.c	u.s.c	ADJ
iiclr-17790	172	4	.	.	PUNCT
iiclr-17790	173	1	§	§	PROPN
iiclr-17790	173	2	7241	7241	NUM
iiclr-17790	173	3	(	(	PUNCT
iiclr-17790	173	4	2002	2002	NUM
iiclr-17790	173	5	)	)	PUNCT
iiclr-17790	173	6	.	.	PUNCT
iiclr-17790	174	1	the	the	DET
iiclr-17790	174	2	certification	certification	NOUN
iiclr-17790	174	3	requirement	requirement	NOUN
iiclr-17790	174	4	applies	apply	VERB
iiclr-17790	174	5	to	to	ADP
iiclr-17790	174	6	reports	report	NOUN
iiclr-17790	174	7	filed	file	VERB
iiclr-17790	174	8	with	with	ADP
iiclr-17790	174	9	respect	respect	NOUN
iiclr-17790	174	10	to	to	ADP
iiclr-17790	174	11	periods	period	NOUN
iiclr-17790	174	12	ending	end	VERB
iiclr-17790	174	13	after	after	ADP
iiclr-17790	174	14	august	august	PROPN
iiclr-17790	174	15	29	29	NUM
iiclr-17790	174	16	,	,	PUNCT
iiclr-17790	174	17	2002	2002	NUM
iiclr-17790	174	18	.	.	PUNCT
iiclr-17790	175	1	31	31	NUM
iiclr-17790	175	2	.	.	PUNCT
iiclr-17790	176	1	see	see	VERB
iiclr-17790	176	2	final	final	ADJ
iiclr-17790	176	3	rules	rule	NOUN
iiclr-17790	176	4	release	release	VERB
iiclr-17790	176	5	,	,	PUNCT
iiclr-17790	176	6	supra	supra	NOUN
iiclr-17790	176	7	,	,	PUNCT
iiclr-17790	176	8	note	note	VERB
iiclr-17790	176	9	10	10	NUM
iiclr-17790	176	10	.	.	PUNCT
iiclr-17790	177	1	32	32	NUM
iiclr-17790	177	2	.	.	PUNCT
iiclr-17790	178	1	foreign	foreign	ADJ
iiclr-17790	178	2	private	private	ADJ
iiclr-17790	178	3	issuers	issuer	NOUN
iiclr-17790	178	4	that	that	PRON
iiclr-17790	178	5	are	be	AUX
iiclr-17790	178	6	required	require	VERB
iiclr-17790	178	7	to	to	PART
iiclr-17790	178	8	file	file	VERB
iiclr-17790	178	9	periodic	periodic	ADJ
iiclr-17790	178	10	reports	report	NOUN
iiclr-17790	178	11	with	with	ADP
iiclr-17790	178	12	the	the	DET
iiclr-17790	178	13	sec	sec	PROPN
iiclr-17790	178	14	must	must	AUX
iiclr-17790	178	15	furnish	furnish	VERB
iiclr-17790	178	16	on	on	ADP
iiclr-17790	178	17	form	form	NOUN
iiclr-17790	178	18	6	6	NUM
iiclr-17790	178	19	-	-	PUNCT
iiclr-17790	178	20	k	k	NOUN
iiclr-17790	178	21	material	material	NOUN
iiclr-17790	178	22	information	information	NOUN
iiclr-17790	178	23	about	about	ADP
iiclr-17790	178	24	the	the	DET
iiclr-17790	178	25	issuer	issuer	NOUN
iiclr-17790	178	26	or	or	CCONJ
iiclr-17790	178	27	its	its	PRON
iiclr-17790	178	28	subsidiaries	subsidiary	NOUN
iiclr-17790	178	29	that	that	SCONJ
iiclr-17790	178	30	the	the	DET
iiclr-17790	178	31	issuer	issuer	NOUN
iiclr-17790	178	32	:	:	PUNCT
iiclr-17790	178	33	(	(	PUNCT
iiclr-17790	178	34	i	i	NOUN
iiclr-17790	178	35	)	)	PUNCT
iiclr-17790	178	36	makes	make	VERB
iiclr-17790	178	37	public	public	ADJ
iiclr-17790	178	38	voluntarily	voluntarily	ADV
iiclr-17790	178	39	or	or	CCONJ
iiclr-17790	178	40	pursuant	pursuant	ADJ
iiclr-17790	178	41	to	to	ADP
iiclr-17790	178	42	the	the	DET
iiclr-17790	178	43	law	law	NOUN
iiclr-17790	178	44	of	of	ADP
iiclr-17790	178	45	the	the	DET
iiclr-17790	178	46	jurisdiction	jurisdiction	NOUN
iiclr-17790	178	47	of	of	ADP
iiclr-17790	178	48	its	its	PRON
iiclr-17790	178	49	domicile	domicile	NOUN
iiclr-17790	178	50	or	or	CCONJ
iiclr-17790	178	51	incorporation	incorporation	NOUN
iiclr-17790	178	52	;	;	PUNCT
iiclr-17790	178	53	(	(	PUNCT
iiclr-17790	178	54	ii	ii	NOUN
iiclr-17790	178	55	)	)	PUNCT
iiclr-17790	178	56	files	file	NOUN
iiclr-17790	178	57	with	with	ADP
iiclr-17790	178	58	a	a	DET
iiclr-17790	178	59	stock	stock	NOUN
iiclr-17790	178	60	exchange	exchange	NOUN
iiclr-17790	178	61	on	on	ADP
iiclr-17790	178	62	which	which	PRON
iiclr-17790	178	63	its	its	PRON
iiclr-17790	178	64	securities	security	NOUN
iiclr-17790	178	65	are	be	AUX
iiclr-17790	178	66	traded	trade	VERB
iiclr-17790	178	67	and	and	CCONJ
iiclr-17790	178	68	which	which	PRON
iiclr-17790	178	69	was	be	AUX
iiclr-17790	178	70	made	make	VERB
iiclr-17790	178	71	public	public	ADJ
iiclr-17790	178	72	by	by	ADP
iiclr-17790	178	73	such	such	ADJ
iiclr-17790	178	74	exchange	exchange	NOUN
iiclr-17790	178	75	;	;	PUNCT
iiclr-17790	178	76	or	or	CCONJ
iiclr-17790	178	77	(	(	PUNCT
iiclr-17790	178	78	iii	iii	X
iiclr-17790	178	79	)	)	PUNCT
iiclr-17790	178	80	distributes	distribute	VERB
iiclr-17790	178	81	to	to	ADP
iiclr-17790	178	82	its	its	PRON
iiclr-17790	178	83	security	security	NOUN
iiclr-17790	178	84	holders	holder	NOUN
iiclr-17790	178	85	.	.	PUNCT
iiclr-17790	179	1	reports	report	NOUN
iiclr-17790	179	2	on	on	ADP
iiclr-17790	179	3	form	form	NOUN
iiclr-17790	179	4	6	6	NUM
iiclr-17790	179	5	-	-	SYM
iiclr-17790	179	6	k	k	NOUN
iiclr-17790	179	7	must	must	AUX
iiclr-17790	179	8	be	be	AUX
iiclr-17790	179	9	provided	provide	VERB
iiclr-17790	179	10	to	to	ADP
iiclr-17790	179	11	the	the	DET
iiclr-17790	179	12	sec	sec	PROPN
iiclr-17790	179	13	and	and	CCONJ
iiclr-17790	179	14	each	each	DET
iiclr-17790	179	15	u.s	u.s	PROPN
iiclr-17790	179	16	.	.	PROPN
iiclr-17790	179	17	stock	stock	PROPN
iiclr-17790	179	18	exchange	exchange	NOUN
iiclr-17790	179	19	on	on	ADP
iiclr-17790	179	20	which	which	PRON
iiclr-17790	179	21	any	any	DET
iiclr-17790	179	22	security	security	NOUN
iiclr-17790	179	23	of	of	ADP
iiclr-17790	179	24	the	the	DET
iiclr-17790	179	25	issuer	issuer	NOUN
iiclr-17790	179	26	is	be	AUX
iiclr-17790	179	27	listed	list	VERB
iiclr-17790	179	28	promptly	promptly	ADV
iiclr-17790	179	29	after	after	SCONJ
iiclr-17790	179	30	the	the	DET
iiclr-17790	179	31	requisite	requisite	ADJ
iiclr-17790	179	32	information	information	NOUN
iiclr-17790	179	33	is	be	AUX
iiclr-17790	179	34	made	make	VERB
iiclr-17790	179	35	public	public	ADJ
iiclr-17790	179	36	as	as	SCONJ
iiclr-17790	179	37	described	describe	VERB
iiclr-17790	179	38	above	above	ADV
iiclr-17790	179	39	.	.	PUNCT
iiclr-17790	180	1	foreign	foreign	ADJ
iiclr-17790	180	2	private	private	ADJ
iiclr-17790	180	3	issuers	issuer	NOUN
iiclr-17790	180	4	are	be	AUX
iiclr-17790	180	5	not	not	PART
iiclr-17790	180	6	required	require	VERB
iiclr-17790	180	7	to	to	PART
iiclr-17790	180	8	include	include	VERB
iiclr-17790	180	9	the	the	DET
iiclr-17790	180	10	certification	certification	NOUN
iiclr-17790	180	11	under	under	ADP
iiclr-17790	180	12	section	section	NOUN
iiclr-17790	180	13	302	302	NUM
iiclr-17790	180	14	of	of	ADP
iiclr-17790	180	15	the	the	DET
iiclr-17790	180	16	act	act	NOUN
iiclr-17790	180	17	with	with	ADP
iiclr-17790	180	18	the	the	DET
iiclr-17790	180	19	semi	semi	ADJ
iiclr-17790	180	20	-	-	ADJ
iiclr-17790	180	21	annual	annual	ADJ
iiclr-17790	180	22	report	report	NOUN
iiclr-17790	180	23	on	on	ADP
iiclr-17790	180	24	form	form	NOUN
iiclr-17790	180	25	6	6	NUM
iiclr-17790	180	26	-	-	SYM
iiclr-17790	180	27	k	k	NOUN
iiclr-17790	180	28	,	,	PUNCT
iiclr-17790	180	29	as	as	SCONJ
iiclr-17790	180	30	the	the	DET
iiclr-17790	180	31	sec	sec	PROPN
iiclr-17790	180	32	deems	deem	NOUN
iiclr-17790	180	33	form	form	VERB
iiclr-17790	180	34	6	6	NUM
iiclr-17790	180	35	-	-	PUNCT
iiclr-17790	180	36	k	k	NOUN
iiclr-17790	180	37	a	a	DET
iiclr-17790	180	38	current	current	NOUN
iiclr-17790	180	39	rather	rather	ADV
iiclr-17790	180	40	than	than	ADP
iiclr-17790	180	41	a	a	DET
iiclr-17790	180	42	periodic	periodic	ADJ
iiclr-17790	180	43	(	(	PUNCT
iiclr-17790	180	44	i.e.	i.e.	X
iiclr-17790	180	45	annual	annual	ADJ
iiclr-17790	180	46	or	or	CCONJ
iiclr-17790	180	47	quarterly	quarterly	ADJ
iiclr-17790	180	48	)	)	PUNCT
iiclr-17790	180	49	report	report	NOUN
iiclr-17790	180	50	.	.	PUNCT
iiclr-17790	181	1	see	see	VERB
iiclr-17790	181	2	certification	certification	NOUN
iiclr-17790	181	3	of	of	ADP
iiclr-17790	181	4	disclosure	disclosure	NOUN
iiclr-17790	181	5	in	in	ADP
iiclr-17790	181	6	companies	company	NOUN
iiclr-17790	181	7	'	'	PART
iiclr-17790	181	8	quarterly	quarterly	ADJ
iiclr-17790	181	9	and	and	CCONJ
iiclr-17790	181	10	annual	annual	ADJ
iiclr-17790	181	11	reports	report	NOUN
iiclr-17790	181	12	,	,	PUNCT
iiclr-17790	181	13	exchange	exchange	NOUN
iiclr-17790	181	14	act	act	NOUN
iiclr-17790	181	15	release	release	VERB
iiclr-17790	181	16	no	no	NOUN
iiclr-17790	181	17	.	.	NOUN
iiclr-17790	181	18	33	33	NUM
iiclr-17790	181	19	-	-	SYM
iiclr-17790	181	20	8124	8124	NUM
iiclr-17790	181	21	,	,	PUNCT
iiclr-17790	181	22	67	67	NUM
iiclr-17790	181	23	f.r	f.r	NOUN
iiclr-17790	181	24	.	.	NOUN
iiclr-17790	181	25	57276	57276	NUM
iiclr-17790	181	26	(	(	PUNCT
iiclr-17790	181	27	sept	sept	PROPN
iiclr-17790	181	28	.	.	PROPN
iiclr-17790	181	29	9	9	NUM
iiclr-17790	181	30	,	,	PUNCT
iiclr-17790	181	31	2002	2002	NUM
iiclr-17790	181	32	)	)	PUNCT
iiclr-17790	181	33	.	.	PUNCT
iiclr-17790	182	1	33	33	NUM
iiclr-17790	182	2	.	.	PUNCT
iiclr-17790	183	1	sarbanes	sarbanes	PROPN
iiclr-17790	183	2	-	-	PUNCT
iiclr-17790	183	3	oxley	oxley	ADJ
iiclr-17790	183	4	act	act	NOUN
iiclr-17790	183	5	of	of	ADP
iiclr-17790	183	6	2002	2002	NUM
iiclr-17790	183	7	,	,	PUNCT
iiclr-17790	183	8	h.r	h.r	PROPN
iiclr-17790	183	9	.	.	PROPN
iiclr-17790	183	10	3763	3763	NUM
iiclr-17790	183	11	,	,	PUNCT
iiclr-17790	183	12	107th	107th	ADJ
iiclr-17790	183	13	cong	cong	NOUN
iiclr-17790	183	14	.	.	PUNCT
iiclr-17790	184	1	§	§	PROPN
iiclr-17790	184	2	906(b	906(b	PROPN
iiclr-17790	184	3	)	)	PUNCT
iiclr-17790	184	4	(	(	PUNCT
iiclr-17790	184	5	2002	2002	NUM
iiclr-17790	184	6	)	)	PUNCT
iiclr-17790	184	7	.	.	PUNCT
iiclr-17790	185	1	2003	2003	NUM
iiclr-17790	185	2	]	]	PUNCT
iiclr-17790	185	3	ind	ind	NOUN
iiclr-17790	185	4	.	.	PUNCT
iiclr-17790	186	1	int'l	int'l	PROPN
iiclr-17790	186	2	&	&	CCONJ
iiclr-17790	186	3	comp	comp	PROPN
iiclr-17790	186	4	.	.	PUNCT
iiclr-17790	187	1	l.	l.	PROPN
iiclr-17790	187	2	rev	rev	PROPN
iiclr-17790	187	3	.	.	PUNCT
iiclr-17790	188	1	certification.34	certification.34	VERB
iiclr-17790	188	2	although	although	SCONJ
iiclr-17790	188	3	the	the	DET
iiclr-17790	188	4	section	section	NOUN
iiclr-17790	188	5	906	906	NUM
iiclr-17790	188	6	and	and	CCONJ
iiclr-17790	188	7	section	section	NOUN
iiclr-17790	188	8	302	302	NUM
iiclr-17790	188	9	certifications	certification	NOUN
iiclr-17790	188	10	are	be	AUX
iiclr-17790	188	11	similar	similar	ADJ
iiclr-17790	188	12	in	in	ADP
iiclr-17790	188	13	many	many	ADJ
iiclr-17790	188	14	respects	respect	NOUN
iiclr-17790	188	15	,	,	PUNCT
iiclr-17790	188	16	ceos	ceo	NOUN
iiclr-17790	188	17	and	and	CCONJ
iiclr-17790	188	18	ceos	ceo	NOUN
iiclr-17790	188	19	of	of	ADP
iiclr-17790	188	20	reporting	report	VERB
iiclr-17790	188	21	companies	company	NOUN
iiclr-17790	188	22	will	will	AUX
iiclr-17790	188	23	each	each	PRON
iiclr-17790	188	24	have	have	VERB
iiclr-17790	188	25	to	to	PART
iiclr-17790	188	26	provide	provide	VERB
iiclr-17790	188	27	two	two	NUM
iiclr-17790	188	28	separate	separate	ADJ
iiclr-17790	188	29	certifications	certification	NOUN
iiclr-17790	188	30	.	.	PUNCT
iiclr-17790	189	1	the	the	DET
iiclr-17790	189	2	certification	certification	NOUN
iiclr-17790	189	3	requirements	requirement	NOUN
iiclr-17790	189	4	under	under	ADP
iiclr-17790	189	5	the	the	DET
iiclr-17790	189	6	act	act	NOUN
iiclr-17790	189	7	need	need	VERB
iiclr-17790	189	8	to	to	PART
iiclr-17790	189	9	be	be	AUX
iiclr-17790	189	10	harmonized	harmonize	VERB
iiclr-17790	189	11	with	with	ADP
iiclr-17790	189	12	the	the	DET
iiclr-17790	189	13	requirements	requirement	NOUN
iiclr-17790	189	14	to	to	PART
iiclr-17790	189	15	which	which	PRON
iiclr-17790	189	16	an	an	DET
iiclr-17790	189	17	e.u	e.u	PROPN
iiclr-17790	189	18	.	.	PROPN
iiclr-17790	189	19	reporting	report	VERB
iiclr-17790	189	20	company	company	NOUN
iiclr-17790	189	21	is	be	AUX
iiclr-17790	189	22	subject	subject	ADJ
iiclr-17790	189	23	in	in	ADP
iiclr-17790	189	24	its	its	PRON
iiclr-17790	189	25	home	home	NOUN
iiclr-17790	189	26	country	country	NOUN
iiclr-17790	189	27	.	.	PUNCT
iiclr-17790	190	1	in	in	ADP
iiclr-17790	190	2	order	order	NOUN
iiclr-17790	190	3	to	to	PART
iiclr-17790	190	4	ensure	ensure	VERB
iiclr-17790	190	5	compliance	compliance	NOUN
iiclr-17790	190	6	with	with	ADP
iiclr-17790	190	7	these	these	DET
iiclr-17790	190	8	requirements	requirement	NOUN
iiclr-17790	190	9	,	,	PUNCT
iiclr-17790	190	10	non	non	ADJ
iiclr-17790	190	11	-	-	ADJ
iiclr-17790	190	12	u.s	u.s	PROPN
iiclr-17790	190	13	.	.	PROPN
iiclr-17790	190	14	reporting	reporting	NOUN
iiclr-17790	190	15	companies	company	NOUN
iiclr-17790	190	16	should	should	AUX
iiclr-17790	190	17	begin	begin	VERB
iiclr-17790	190	18	establishing	establish	VERB
iiclr-17790	190	19	appropriate	appropriate	ADJ
iiclr-17790	190	20	internal	internal	ADJ
iiclr-17790	190	21	procedures	procedure	NOUN
iiclr-17790	190	22	to	to	PART
iiclr-17790	190	23	reduce	reduce	VERB
iiclr-17790	190	24	the	the	DET
iiclr-17790	190	25	risk	risk	NOUN
iiclr-17790	190	26	for	for	ADP
iiclr-17790	190	27	the	the	DET
iiclr-17790	190	28	officers	officer	NOUN
iiclr-17790	190	29	signing	sign	VERB
iiclr-17790	190	30	the	the	DET
iiclr-17790	190	31	required	require	VERB
iiclr-17790	190	32	certifications	certification	NOUN
iiclr-17790	190	33	.	.	PUNCT
iiclr-17790	191	1	nonetheless	nonetheless	ADV
iiclr-17790	191	2	,	,	PUNCT
iiclr-17790	191	3	under	under	ADP
iiclr-17790	191	4	the	the	DET
iiclr-17790	191	5	company	company	NOUN
iiclr-17790	191	6	laws	law	NOUN
iiclr-17790	191	7	of	of	ADP
iiclr-17790	191	8	e.u	e.u	PROPN
iiclr-17790	191	9	.	.	PROPN
iiclr-17790	191	10	member	member	PROPN
iiclr-17790	191	11	states	state	NOUN
iiclr-17790	191	12	,	,	PUNCT
iiclr-17790	191	13	the	the	DET
iiclr-17790	191	14	responsibility	responsibility	NOUN
iiclr-17790	191	15	for	for	ADP
iiclr-17790	191	16	the	the	DET
iiclr-17790	191	17	probity	probity	NOUN
iiclr-17790	191	18	of	of	ADP
iiclr-17790	191	19	financial	financial	ADJ
iiclr-17790	191	20	statements	statement	NOUN
iiclr-17790	191	21	of	of	ADP
iiclr-17790	191	22	the	the	DET
iiclr-17790	191	23	company	company	NOUN
iiclr-17790	191	24	is	be	AUX
iiclr-17790	191	25	primarily	primarily	ADV
iiclr-17790	191	26	a	a	DET
iiclr-17790	191	27	collective	collective	ADJ
iiclr-17790	191	28	responsibility	responsibility	NOUN
iiclr-17790	191	29	of	of	ADP
iiclr-17790	191	30	the	the	DET
iiclr-17790	191	31	board	board	NOUN
iiclr-17790	191	32	:	:	PUNCT
iiclr-17790	191	33	in	in	ADP
iiclr-17790	191	34	a	a	DET
iiclr-17790	191	35	one	one	NUM
iiclr-17790	191	36	-	-	PUNCT
iiclr-17790	191	37	tier	tier	NOUN
iiclr-17790	191	38	structure	structure	NOUN
iiclr-17790	191	39	,	,	PUNCT
iiclr-17790	191	40	this	this	PRON
iiclr-17790	191	41	is	be	AUX
iiclr-17790	191	42	a	a	DET
iiclr-17790	191	43	collective	collective	ADJ
iiclr-17790	191	44	responsibility	responsibility	NOUN
iiclr-17790	191	45	of	of	ADP
iiclr-17790	191	46	both	both	CCONJ
iiclr-17790	191	47	executive	executive	ADJ
iiclr-17790	191	48	and	and	CCONJ
iiclr-17790	191	49	non	non	ADJ
iiclr-17790	191	50	-	-	ADJ
iiclr-17790	191	51	executive	executive	ADJ
iiclr-17790	191	52	directors	director	NOUN
iiclr-17790	191	53	;	;	PUNCT
iiclr-17790	191	54	in	in	ADP
iiclr-17790	191	55	a	a	DET
iiclr-17790	191	56	two	two	NUM
iiclr-17790	191	57	-	-	PUNCT
iiclr-17790	191	58	tier	tier	NOUN
iiclr-17790	191	59	structure	structure	NOUN
iiclr-17790	191	60	,	,	PUNCT
iiclr-17790	191	61	this	this	PRON
iiclr-17790	191	62	is	be	AUX
iiclr-17790	191	63	the	the	DET
iiclr-17790	191	64	collective	collective	ADJ
iiclr-17790	191	65	responsibility	responsibility	NOUN
iiclr-17790	191	66	of	of	ADP
iiclr-17790	191	67	both	both	CCONJ
iiclr-17790	191	68	the	the	DET
iiclr-17790	191	69	managing	manage	VERB
iiclr-17790	191	70	directors	director	NOUN
iiclr-17790	191	71	and	and	CCONJ
iiclr-17790	191	72	the	the	DET
iiclr-17790	191	73	supervisory	supervisory	ADJ
iiclr-17790	191	74	directors.35	directors.35	NOUN
iiclr-17790	191	75	the	the	DET
iiclr-17790	191	76	collective	collective	ADJ
iiclr-17790	191	77	responsibility	responsibility	NOUN
iiclr-17790	191	78	is	be	AUX
iiclr-17790	191	79	an	an	DET
iiclr-17790	191	80	appropriate	appropriate	ADJ
iiclr-17790	191	81	mechanism	mechanism	NOUN
iiclr-17790	191	82	to	to	PART
iiclr-17790	191	83	avoid	avoid	VERB
iiclr-17790	191	84	a	a	DET
iiclr-17790	191	85	limited	limited	ADJ
iiclr-17790	191	86	number	number	NOUN
iiclr-17790	191	87	of	of	ADP
iiclr-17790	191	88	board	board	NOUN
iiclr-17790	191	89	members	member	NOUN
iiclr-17790	191	90	,	,	PUNCT
iiclr-17790	191	91	in	in	ADP
iiclr-17790	191	92	particular	particular	ADJ
iiclr-17790	191	93	certain	certain	ADJ
iiclr-17790	191	94	executive	executive	ADJ
iiclr-17790	191	95	directors	director	NOUN
iiclr-17790	191	96	whose	whose	DET
iiclr-17790	191	97	performance	performance	NOUN
iiclr-17790	191	98	is	be	AUX
iiclr-17790	191	99	to	to	PART
iiclr-17790	191	100	be	be	AUX
iiclr-17790	191	101	reflected	reflect	VERB
iiclr-17790	191	102	in	in	ADP
iiclr-17790	191	103	financial	financial	ADJ
iiclr-17790	191	104	statements	statement	NOUN
iiclr-17790	191	105	,	,	PUNCT
iiclr-17790	191	106	having	have	VERB
iiclr-17790	191	107	a	a	DET
iiclr-17790	191	108	decisive	decisive	ADJ
iiclr-17790	191	109	role	role	NOUN
iiclr-17790	191	110	in	in	ADP
iiclr-17790	191	111	determining	determine	VERB
iiclr-17790	191	112	their	their	PRON
iiclr-17790	191	113	content	content	NOUN
iiclr-17790	191	114	.	.	PUNCT
iiclr-17790	192	1	in	in	ADP
iiclr-17790	192	2	the	the	DET
iiclr-17790	192	3	view	view	NOUN
iiclr-17790	192	4	of	of	ADP
iiclr-17790	192	5	the	the	DET
iiclr-17790	192	6	group	group	NOUN
iiclr-17790	192	7	of	of	ADP
iiclr-17790	192	8	high	high	ADJ
iiclr-17790	192	9	level	level	NOUN
iiclr-17790	192	10	company	company	NOUN
iiclr-17790	192	11	law	law	NOUN
iiclr-17790	192	12	experts	expert	NOUN
iiclr-17790	192	13	,	,	PUNCT
iiclr-17790	192	14	the	the	DET
iiclr-17790	192	15	reform	reform	NOUN
iiclr-17790	192	16	of	of	ADP
iiclr-17790	192	17	corporate	corporate	ADJ
iiclr-17790	192	18	governance	governance	NOUN
iiclr-17790	192	19	in	in	ADP
iiclr-17790	192	20	the	the	DET
iiclr-17790	192	21	e.u	e.u	PROPN
iiclr-17790	192	22	.	.	PROPN
iiclr-17790	192	23	member	member	NOUN
iiclr-17790	192	24	states	state	NOUN
iiclr-17790	192	25	should	should	AUX
iiclr-17790	192	26	not	not	PART
iiclr-17790	192	27	change	change	VERB
iiclr-17790	192	28	the	the	DET
iiclr-17790	192	29	requirement	requirement	NOUN
iiclr-17790	192	30	of	of	ADP
iiclr-17790	192	31	a	a	DET
iiclr-17790	192	32	collective	collective	ADJ
iiclr-17790	192	33	responsibility	responsibility	NOUN
iiclr-17790	192	34	of	of	ADP
iiclr-17790	192	35	the	the	DET
iiclr-17790	192	36	full	full	ADJ
iiclr-17790	192	37	board	board	NOUN
iiclr-17790	192	38	.	.	PUNCT
iiclr-17790	193	1	on	on	ADP
iiclr-17790	193	2	the	the	DET
iiclr-17790	193	3	contrary	contrary	NOUN
iiclr-17790	193	4	,	,	PUNCT
iiclr-17790	193	5	the	the	DET
iiclr-17790	193	6	recommendation	recommendation	NOUN
iiclr-17790	193	7	under	under	ADP
iiclr-17790	193	8	the	the	DET
iiclr-17790	193	9	report	report	NOUN
iiclr-17790	193	10	is	be	AUX
iiclr-17790	193	11	that	that	SCONJ
iiclr-17790	193	12	this	this	DET
iiclr-17790	193	13	collective	collective	ADJ
iiclr-17790	193	14	responsibility	responsibility	NOUN
iiclr-17790	193	15	extend	extend	VERB
iiclr-17790	193	16	to	to	ADP
iiclr-17790	193	17	all	all	DET
iiclr-17790	193	18	statements	statement	NOUN
iiclr-17790	193	19	on	on	ADP
iiclr-17790	193	20	the	the	DET
iiclr-17790	193	21	company	company	NOUN
iiclr-17790	193	22	's	's	PART
iiclr-17790	193	23	financial	financial	ADJ
iiclr-17790	193	24	position	position	NOUN
iiclr-17790	193	25	and	and	CCONJ
iiclr-17790	193	26	on	on	ADP
iiclr-17790	193	27	non	non	ADJ
iiclr-17790	193	28	-	-	ADJ
iiclr-17790	193	29	financial	financial	ADJ
iiclr-17790	193	30	data	datum	NOUN
iiclr-17790	193	31	,	,	PUNCT
iiclr-17790	193	32	subject	subject	ADJ
iiclr-17790	193	33	to	to	ADP
iiclr-17790	193	34	very	very	ADV
iiclr-17790	193	35	limited	limited	ADJ
iiclr-17790	193	36	exceptions.36	exceptions.36	NOUN
iiclr-17790	193	37	3	3	NUM
iiclr-17790	193	38	.	.	PUNCT
iiclr-17790	194	1	the	the	DET
iiclr-17790	194	2	independent	independent	ADJ
iiclr-17790	194	3	oversight	oversight	NOUN
iiclr-17790	194	4	one	one	NUM
iiclr-17790	194	5	goal	goal	NOUN
iiclr-17790	194	6	of	of	ADP
iiclr-17790	194	7	the	the	DET
iiclr-17790	194	8	u.s	u.s	PROPN
iiclr-17790	194	9	.	.	PROPN
iiclr-17790	194	10	reform	reform	NOUN
iiclr-17790	194	11	effort	effort	NOUN
iiclr-17790	194	12	is	be	AUX
iiclr-17790	194	13	to	to	PART
iiclr-17790	194	14	change	change	VERB
iiclr-17790	194	15	the	the	DET
iiclr-17790	194	16	current	current	ADJ
iiclr-17790	194	17	corporate	corporate	ADJ
iiclr-17790	194	18	reality	reality	NOUN
iiclr-17790	194	19	in	in	ADP
iiclr-17790	194	20	the	the	DET
iiclr-17790	194	21	united	united	PROPN
iiclr-17790	194	22	states	states	PROPN
iiclr-17790	194	23	,	,	PUNCT
iiclr-17790	194	24	where	where	SCONJ
iiclr-17790	194	25	senior	senior	ADJ
iiclr-17790	194	26	management	management	NOUN
iiclr-17790	194	27	plays	play	VERB
iiclr-17790	194	28	a	a	DET
iiclr-17790	194	29	significant	significant	ADJ
iiclr-17790	194	30	role	role	NOUN
iiclr-17790	194	31	in	in	ADP
iiclr-17790	194	32	the	the	DET
iiclr-17790	194	33	selection	selection	NOUN
iiclr-17790	194	34	,	,	PUNCT
iiclr-17790	194	35	nomination	nomination	NOUN
iiclr-17790	194	36	,	,	PUNCT
iiclr-17790	194	37	and	and	CCONJ
iiclr-17790	194	38	remuneration	remuneration	NOUN
iiclr-17790	194	39	of	of	ADP
iiclr-17790	194	40	directors	director	NOUN
iiclr-17790	194	41	,	,	PUNCT
iiclr-17790	194	42	as	as	ADV
iiclr-17790	194	43	well	well	ADV
iiclr-17790	194	44	as	as	ADP
iiclr-17790	194	45	in	in	ADP
iiclr-17790	194	46	selecting	select	VERB
iiclr-17790	194	47	their	their	PRON
iiclr-17790	194	48	committee	committee	NOUN
iiclr-17790	194	49	assignments	assignment	NOUN
iiclr-17790	194	50	,	,	PUNCT
iiclr-17790	194	51	in	in	ADP
iiclr-17790	194	52	setting	set	VERB
iiclr-17790	194	53	agendas	agenda	NOUN
iiclr-17790	194	54	for	for	ADP
iiclr-17790	194	55	their	their	PRON
iiclr-17790	194	56	meetings	meeting	NOUN
iiclr-17790	194	57	,	,	PUNCT
iiclr-17790	194	58	and	and	CCONJ
iiclr-17790	194	59	in	in	ADP
iiclr-17790	194	60	evaluating	evaluate	VERB
iiclr-17790	194	61	their	their	PRON
iiclr-17790	194	62	performance	performance	NOUN
iiclr-17790	194	63	.	.	PUNCT
iiclr-17790	195	1	the	the	DET
iiclr-17790	195	2	need	need	NOUN
iiclr-17790	195	3	for	for	ADP
iiclr-17790	195	4	reform	reform	NOUN
iiclr-17790	195	5	in	in	ADP
iiclr-17790	195	6	this	this	DET
iiclr-17790	195	7	area	area	NOUN
iiclr-17790	195	8	has	have	AUX
iiclr-17790	195	9	been	be	AUX
iiclr-17790	195	10	emphasized	emphasize	VERB
iiclr-17790	195	11	by	by	ADP
iiclr-17790	195	12	the	the	DET
iiclr-17790	195	13	conference	conference	PROPN
iiclr-17790	195	14	board	board	PROPN
iiclr-17790	195	15	commission	commission	PROPN
iiclr-17790	195	16	,	,	PUNCT
iiclr-17790	195	17	who	who	PRON
iiclr-17790	195	18	has	have	AUX
iiclr-17790	195	19	suggested	suggest	VERB
iiclr-17790	195	20	"	"	PUNCT
iiclr-17790	195	21	that	that	SCONJ
iiclr-17790	195	22	the	the	DET
iiclr-17790	195	23	independent	independent	ADJ
iiclr-17790	195	24	chairman	chairman	NOUN
iiclr-17790	195	25	,	,	PUNCT
iiclr-17790	195	26	[	[	X
iiclr-17790	195	27	the	the	X
iiclr-17790	195	28	]	]	X
iiclr-17790	195	29	lead	lead	ADJ
iiclr-17790	195	30	independent	independent	ADJ
iiclr-17790	195	31	director	director	NOUN
iiclr-17790	195	32	,	,	PUNCT
iiclr-17790	195	33	or	or	CCONJ
iiclr-17790	195	34	the	the	DET
iiclr-17790	195	35	presiding	preside	VERB
iiclr-17790	195	36	director	director	NOUN
iiclr-17790	195	37	should	should	AUX
iiclr-17790	195	38	have	have	VERB
iiclr-17790	195	39	ultimate	ultimate	ADJ
iiclr-17790	195	40	approval	approval	NOUN
iiclr-17790	195	41	over	over	ADP
iiclr-17790	195	42	the	the	DET
iiclr-17790	195	43	information	information	NOUN
iiclr-17790	195	44	flow	flow	NOUN
iiclr-17790	195	45	that	that	PRON
iiclr-17790	195	46	goes	go	VERB
iiclr-17790	195	47	to	to	ADP
iiclr-17790	195	48	the	the	DET
iiclr-17790	195	49	board	board	NOUN
iiclr-17790	195	50	and	and	CCONJ
iiclr-17790	195	51	should	should	AUX
iiclr-17790	195	52	chair	chair	VERB
iiclr-17790	195	53	frequent	frequent	ADJ
iiclr-17790	195	54	,	,	PUNCT
iiclr-17790	195	55	regular	regular	ADJ
iiclr-17790	195	56	meetings	meeting	NOUN
iiclr-17790	195	57	of	of	ADP
iiclr-17790	195	58	the	the	DET
iiclr-17790	195	59	non	non	ADJ
iiclr-17790	195	60	-	-	ADJ
iiclr-17790	195	61	management	management	ADJ
iiclr-17790	195	62	directors	director	NOUN
iiclr-17790	195	63	.	.	PUNCT
iiclr-17790	196	1	"37	"37	PROPN
iiclr-17790	196	2	this	this	DET
iiclr-17790	196	3	34	34	NUM
iiclr-17790	196	4	.	.	PUNCT
iiclr-17790	197	1	in	in	ADP
iiclr-17790	197	2	the	the	DET
iiclr-17790	197	3	same	same	ADJ
iiclr-17790	197	4	direction	direction	NOUN
iiclr-17790	197	5	,	,	PUNCT
iiclr-17790	197	6	under	under	ADP
iiclr-17790	197	7	the	the	DET
iiclr-17790	197	8	nyse	nyse	PROPN
iiclr-17790	197	9	corporate	corporate	ADJ
iiclr-17790	197	10	governance	governance	NOUN
iiclr-17790	197	11	listing	list	VERB
iiclr-17790	197	12	standards	standard	NOUN
iiclr-17790	197	13	,	,	PUNCT
iiclr-17790	197	14	each	each	DET
iiclr-17790	197	15	ceo	ceo	NOUN
iiclr-17790	197	16	would	would	AUX
iiclr-17790	197	17	be	be	AUX
iiclr-17790	197	18	required	require	VERB
iiclr-17790	197	19	to	to	PART
iiclr-17790	197	20	certify	certify	VERB
iiclr-17790	197	21	in	in	ADP
iiclr-17790	197	22	the	the	DET
iiclr-17790	197	23	annual	annual	ADJ
iiclr-17790	197	24	report	report	NOUN
iiclr-17790	197	25	to	to	ADP
iiclr-17790	197	26	shareholders	shareholder	NOUN
iiclr-17790	197	27	that	that	SCONJ
iiclr-17790	197	28	he	he	PRON
iiclr-17790	197	29	or	or	CCONJ
iiclr-17790	197	30	she	she	PRON
iiclr-17790	197	31	is	be	AUX
iiclr-17790	197	32	not	not	PART
iiclr-17790	197	33	aware	aware	ADJ
iiclr-17790	197	34	of	of	ADP
iiclr-17790	197	35	any	any	DET
iiclr-17790	197	36	violation	violation	NOUN
iiclr-17790	197	37	by	by	ADP
iiclr-17790	197	38	the	the	DET
iiclr-17790	197	39	listed	list	VERB
iiclr-17790	197	40	company	company	NOUN
iiclr-17790	197	41	of	of	ADP
iiclr-17790	197	42	the	the	DET
iiclr-17790	197	43	nyse	nyse	PROPN
iiclr-17790	197	44	corporate	corporate	ADJ
iiclr-17790	197	45	governance	governance	NOUN
iiclr-17790	197	46	standards	standard	NOUN
iiclr-17790	197	47	.	.	PUNCT
iiclr-17790	198	1	see	see	VERB
iiclr-17790	198	2	nyse	nyse	PROPN
iiclr-17790	198	3	corporate	corporate	ADJ
iiclr-17790	198	4	governance	governance	NOUN
iiclr-17790	198	5	listing	list	VERB
iiclr-17790	198	6	standards	standard	NOUN
iiclr-17790	198	7	,	,	PUNCT
iiclr-17790	198	8	supra	supra	PROPN
iiclr-17790	198	9	note	note	NOUN
iiclr-17790	198	10	3	3	NUM
iiclr-17790	198	11	,	,	PUNCT
iiclr-17790	198	12	at	at	ADP
iiclr-17790	198	13	17	17	NUM
iiclr-17790	198	14	.	.	PUNCT
iiclr-17790	198	15	35	35	NUM
iiclr-17790	198	16	.	.	PUNCT
iiclr-17790	199	1	this	this	PRON
iiclr-17790	199	2	is	be	AUX
iiclr-17790	199	3	reflected	reflect	VERB
iiclr-17790	199	4	in	in	ADP
iiclr-17790	199	5	many	many	ADJ
iiclr-17790	199	6	member	member	NOUN
iiclr-17790	199	7	states	state	NOUN
iiclr-17790	199	8	in	in	ADP
iiclr-17790	199	9	the	the	DET
iiclr-17790	199	10	requirement	requirement	NOUN
iiclr-17790	199	11	that	that	SCONJ
iiclr-17790	199	12	all	all	DET
iiclr-17790	199	13	executive	executive	NOUN
iiclr-17790	199	14	,	,	PUNCT
iiclr-17790	199	15	nonexecutive	nonexecutive	NOUN
iiclr-17790	199	16	,	,	PUNCT
iiclr-17790	199	17	and	and	CCONJ
iiclr-17790	199	18	supervisory	supervisory	ADJ
iiclr-17790	199	19	directors	director	NOUN
iiclr-17790	199	20	sign	sign	VERB
iiclr-17790	199	21	the	the	DET
iiclr-17790	199	22	annual	annual	ADJ
iiclr-17790	199	23	accounts	account	NOUN
iiclr-17790	199	24	of	of	ADP
iiclr-17790	199	25	the	the	DET
iiclr-17790	199	26	company	company	NOUN
iiclr-17790	199	27	.	.	PUNCT
iiclr-17790	200	1	36	36	NUM
iiclr-17790	200	2	.	.	PUNCT
iiclr-17790	200	3	see	see	VERB
iiclr-17790	200	4	financial	financial	ADJ
iiclr-17790	200	5	reporting	reporting	NOUN
iiclr-17790	200	6	and	and	CCONJ
iiclr-17790	200	7	company	company	NOUN
iiclr-17790	200	8	law	law	NOUN
iiclr-17790	200	9	,	,	PUNCT
iiclr-17790	200	10	final	final	ADJ
iiclr-17790	200	11	report	report	NOUN
iiclr-17790	200	12	,	,	PUNCT
iiclr-17790	200	13	supra	supra	PROPN
iiclr-17790	200	14	note	note	PROPN
iiclr-17790	200	15	17	17	NUM
iiclr-17790	200	16	,	,	PUNCT
iiclr-17790	200	17	at	at	ADP
iiclr-17790	200	18	9	9	NUM
iiclr-17790	200	19	.	.	PUNCT
iiclr-17790	200	20	37	37	NUM
iiclr-17790	200	21	.	.	PUNCT
iiclr-17790	201	1	the	the	DET
iiclr-17790	201	2	conference	conference	PROPN
iiclr-17790	201	3	board	board	PROPN
iiclr-17790	201	4	commission	commission	PROPN
iiclr-17790	201	5	,	,	PUNCT
iiclr-17790	201	6	supra	supra	PROPN
iiclr-17790	201	7	note	note	NOUN
iiclr-17790	201	8	5	5	NUM
iiclr-17790	201	9	.	.	PUNCT
iiclr-17790	202	1	[	[	X
iiclr-17790	202	2	vol	vol	NOUN
iiclr-17790	202	3	.	.	PUNCT
iiclr-17790	203	1	14:1	14:1	NUM
iiclr-17790	203	2	corporate	corporate	ADJ
iiclr-17790	203	3	governance	governance	NOUN
iiclr-17790	203	4	in	in	ADP
iiclr-17790	203	5	the	the	DET
iiclr-17790	203	6	united	united	PROPN
iiclr-17790	203	7	states	states	PROPN
iiclr-17790	203	8	recommendation	recommendation	NOUN
iiclr-17790	203	9	raises	raise	VERB
iiclr-17790	203	10	potential	potential	ADJ
iiclr-17790	203	11	problems	problem	NOUN
iiclr-17790	203	12	,	,	PUNCT
iiclr-17790	203	13	however	however	ADV
iiclr-17790	203	14	,	,	PUNCT
iiclr-17790	203	15	as	as	SCONJ
iiclr-17790	203	16	steering	steer	VERB
iiclr-17790	203	17	the	the	DET
iiclr-17790	203	18	flow	flow	NOUN
iiclr-17790	203	19	of	of	ADP
iiclr-17790	203	20	information	information	NOUN
iiclr-17790	203	21	and	and	CCONJ
iiclr-17790	203	22	setting	set	VERB
iiclr-17790	203	23	the	the	DET
iiclr-17790	203	24	agenda	agenda	NOUN
iiclr-17790	203	25	determine	determine	VERB
iiclr-17790	203	26	corporate	corporate	ADJ
iiclr-17790	203	27	control	control	NOUN
iiclr-17790	203	28	,	,	PUNCT
iiclr-17790	203	29	and	and	CCONJ
iiclr-17790	203	30	thus	thus	ADV
iiclr-17790	203	31	,	,	PUNCT
iiclr-17790	203	32	are	be	AUX
iiclr-17790	203	33	of	of	ADP
iiclr-17790	203	34	the	the	DET
iiclr-17790	203	35	essence	essence	NOUN
iiclr-17790	203	36	.	.	PUNCT
iiclr-17790	204	1	similarly	similarly	ADV
iiclr-17790	204	2	,	,	PUNCT
iiclr-17790	204	3	the	the	DET
iiclr-17790	204	4	requirement	requirement	NOUN
iiclr-17790	204	5	for	for	SCONJ
iiclr-17790	204	6	directors	director	NOUN
iiclr-17790	204	7	to	to	PART
iiclr-17790	204	8	meet	meet	VERB
iiclr-17790	204	9	regularly	regularly	ADV
iiclr-17790	204	10	in	in	ADP
iiclr-17790	204	11	"	"	PUNCT
iiclr-17790	204	12	executive	executive	ADJ
iiclr-17790	204	13	sessions	session	NOUN
iiclr-17790	204	14	,	,	PUNCT
iiclr-17790	204	15	"	"	PUNCT
iiclr-17790	204	16	which	which	PRON
iiclr-17790	204	17	is	be	AUX
iiclr-17790	204	18	provided	provide	VERB
iiclr-17790	204	19	for	for	ADP
iiclr-17790	204	20	by	by	ADP
iiclr-17790	204	21	the	the	DET
iiclr-17790	204	22	new	new	ADJ
iiclr-17790	204	23	corporate	corporate	ADJ
iiclr-17790	204	24	governance	governance	NOUN
iiclr-17790	204	25	standards	standard	NOUN
iiclr-17790	204	26	,	,	PUNCT
iiclr-17790	204	27	may	may	AUX
iiclr-17790	204	28	raise	raise	VERB
iiclr-17790	204	29	the	the	DET
iiclr-17790	204	30	alarm	alarm	NOUN
iiclr-17790	204	31	of	of	ADP
iiclr-17790	204	32	many	many	ADJ
iiclr-17790	204	33	chief	chief	ADJ
iiclr-17790	204	34	executives.38	executives.38	NOUN
iiclr-17790	204	35	as	as	ADP
iiclr-17790	204	36	a	a	DET
iiclr-17790	204	37	practical	practical	ADJ
iiclr-17790	204	38	matter	matter	NOUN
iiclr-17790	204	39	,	,	PUNCT
iiclr-17790	204	40	large	large	ADJ
iiclr-17790	204	41	companies	company	NOUN
iiclr-17790	204	42	do	do	AUX
iiclr-17790	204	43	not	not	PART
iiclr-17790	204	44	usually	usually	ADV
iiclr-17790	204	45	hold	hold	VERB
iiclr-17790	204	46	such	such	ADJ
iiclr-17790	204	47	meetings	meeting	NOUN
iiclr-17790	204	48	,	,	PUNCT
iiclr-17790	204	49	as	as	SCONJ
iiclr-17790	204	50	they	they	PRON
iiclr-17790	204	51	would	would	AUX
iiclr-17790	204	52	give	give	VERB
iiclr-17790	204	53	directors	director	NOUN
iiclr-17790	204	54	the	the	DET
iiclr-17790	204	55	chance	chance	NOUN
iiclr-17790	204	56	to	to	PART
iiclr-17790	204	57	assess	assess	VERB
iiclr-17790	204	58	whether	whether	SCONJ
iiclr-17790	204	59	or	or	CCONJ
iiclr-17790	204	60	not	not	PART
iiclr-17790	204	61	chief	chief	ADJ
iiclr-17790	204	62	executives	executive	NOUN
iiclr-17790	204	63	have	have	AUX
iiclr-17790	204	64	really	really	ADV
iiclr-17790	204	65	fulfilled	fulfil	VERB
iiclr-17790	204	66	their	their	PRON
iiclr-17790	204	67	role	role	NOUN
iiclr-17790	204	68	and	and	CCONJ
iiclr-17790	204	69	whether	whether	SCONJ
iiclr-17790	204	70	the	the	DET
iiclr-17790	204	71	agenda	agenda	NOUN
iiclr-17790	204	72	that	that	SCONJ
iiclr-17790	204	73	they	they	PRON
iiclr-17790	204	74	set	set	VERB
iiclr-17790	204	75	covers	cover	VERB
iiclr-17790	204	76	the	the	DET
iiclr-17790	204	77	right	right	ADJ
iiclr-17790	204	78	points	point	NOUN
iiclr-17790	204	79	.	.	PUNCT
iiclr-17790	205	1	under	under	ADP
iiclr-17790	205	2	the	the	DET
iiclr-17790	205	3	new	new	ADJ
iiclr-17790	205	4	corporate	corporate	ADJ
iiclr-17790	205	5	governance	governance	NOUN
iiclr-17790	205	6	standards	standard	NOUN
iiclr-17790	205	7	,	,	PUNCT
iiclr-17790	205	8	corporations	corporation	NOUN
iiclr-17790	205	9	should	should	AUX
iiclr-17790	205	10	set	set	VERB
iiclr-17790	205	11	a	a	DET
iiclr-17790	205	12	new	new	ADJ
iiclr-17790	205	13	requirement	requirement	NOUN
iiclr-17790	205	14	that	that	SCONJ
iiclr-17790	205	15	a	a	DET
iiclr-17790	205	16	majority	majority	NOUN
iiclr-17790	205	17	of	of	ADP
iiclr-17790	205	18	the	the	DET
iiclr-17790	205	19	board	board	NOUN
iiclr-17790	205	20	consist	consist	NOUN
iiclr-17790	205	21	of	of	ADP
iiclr-17790	205	22	independent	independent	ADJ
iiclr-17790	205	23	directors	director	NOUN
iiclr-17790	205	24	,	,	PUNCT
iiclr-17790	205	25	within	within	ADP
iiclr-17790	205	26	the	the	DET
iiclr-17790	205	27	meaning	meaning	NOUN
iiclr-17790	205	28	of	of	ADP
iiclr-17790	205	29	a	a	DET
iiclr-17790	205	30	tightened	tighten	VERB
iiclr-17790	205	31	definition	definition	NOUN
iiclr-17790	205	32	of	of	ADP
iiclr-17790	205	33	independence	independence	NOUN
iiclr-17790	205	34	.	.	PUNCT
iiclr-17790	206	1	however	however	ADV
iiclr-17790	206	2	,	,	PUNCT
iiclr-17790	206	3	this	this	DET
iiclr-17790	206	4	requirement	requirement	NOUN
iiclr-17790	206	5	should	should	AUX
iiclr-17790	206	6	not	not	PART
iiclr-17790	206	7	apply	apply	VERB
iiclr-17790	206	8	to	to	ADP
iiclr-17790	206	9	foreign	foreign	ADJ
iiclr-17790	206	10	private	private	ADJ
iiclr-17790	206	11	issuers	issuer	NOUN
iiclr-17790	206	12	.	.	PUNCT
iiclr-17790	206	13	"	"	PUNCT
iiclr-17790	207	1	the	the	DET
iiclr-17790	207	2	conference	conference	PROPN
iiclr-17790	207	3	board	board	PROPN
iiclr-17790	207	4	commission	commission	PROPN
iiclr-17790	207	5	went	go	VERB
iiclr-17790	207	6	even	even	ADV
iiclr-17790	207	7	beyond	beyond	ADP
iiclr-17790	207	8	and	and	CCONJ
iiclr-17790	207	9	"	"	PUNCT
iiclr-17790	207	10	urge[d	urge[d	PROPN
iiclr-17790	207	11	]	]	PUNCT
iiclr-17790	207	12	boards	board	NOUN
iiclr-17790	207	13	[	[	X
iiclr-17790	207	14	to	to	PART
iiclr-17790	207	15	]	]	PUNCT
iiclr-17790	207	16	be	be	AUX
iiclr-17790	207	17	composed	compose	VERB
iiclr-17790	207	18	of	of	ADP
iiclr-17790	207	19	a	a	DET
iiclr-17790	207	20	substantial	substantial	ADJ
iiclr-17790	207	21	majority	majority	NOUN
iiclr-17790	207	22	of	of	ADP
iiclr-17790	207	23	independent	independent	ADJ
iiclr-17790	207	24	directors	director	NOUN
iiclr-17790	207	25	.	.	PUNCT
iiclr-17790	207	26	'	'	PUNCT
iiclr-17790	208	1	in	in	ADP
iiclr-17790	208	2	the	the	DET
iiclr-17790	208	3	system	system	NOUN
iiclr-17790	208	4	outlined	outline	VERB
iiclr-17790	208	5	by	by	ADP
iiclr-17790	208	6	the	the	DET
iiclr-17790	208	7	act	act	NOUN
iiclr-17790	208	8	,	,	PUNCT
iiclr-17790	208	9	the	the	DET
iiclr-17790	208	10	goal	goal	NOUN
iiclr-17790	208	11	of	of	ADP
iiclr-17790	208	12	an	an	DET
iiclr-17790	208	13	independent	independent	ADJ
iiclr-17790	208	14	oversight	oversight	NOUN
iiclr-17790	208	15	,	,	PUNCT
iiclr-17790	208	16	especially	especially	ADV
iiclr-17790	208	17	in	in	ADP
iiclr-17790	208	18	those	those	DET
iiclr-17790	208	19	areas	area	NOUN
iiclr-17790	208	20	where	where	SCONJ
iiclr-17790	208	21	there	there	PRON
iiclr-17790	208	22	is	be	VERB
iiclr-17790	208	23	a	a	DET
iiclr-17790	208	24	specific	specific	ADJ
iiclr-17790	208	25	need	need	NOUN
iiclr-17790	208	26	for	for	ADP
iiclr-17790	208	27	disinterested	disinterested	ADJ
iiclr-17790	208	28	monitoring	monitoring	NOUN
iiclr-17790	208	29	by	by	ADP
iiclr-17790	208	30	non	non	ADJ
iiclr-17790	208	31	-	-	ADJ
iiclr-17790	208	32	executive	executive	ADJ
iiclr-17790	208	33	and	and	CCONJ
iiclr-17790	208	34	supervisory	supervisory	ADJ
iiclr-17790	208	35	directors	director	NOUN
iiclr-17790	208	36	,	,	PUNCT
iiclr-17790	208	37	can	can	AUX
iiclr-17790	208	38	be	be	AUX
iiclr-17790	208	39	accomplished	accomplish	VERB
iiclr-17790	208	40	through	through	ADP
iiclr-17790	208	41	the	the	DET
iiclr-17790	208	42	establishment	establishment	NOUN
iiclr-17790	208	43	of	of	ADP
iiclr-17790	208	44	"	"	PUNCT
iiclr-17790	208	45	functional	functional	ADJ
iiclr-17790	208	46	committees	committee	NOUN
iiclr-17790	208	47	.	.	PUNCT
iiclr-17790	209	1	"	"	PUNCT
iiclr-17790	209	2	'	'	PUNCT
iiclr-17790	209	3	"	"	PUNCT
iiclr-17790	209	4	in	in	ADP
iiclr-17790	209	5	particular	particular	ADJ
iiclr-17790	209	6	,	,	PUNCT
iiclr-17790	209	7	the	the	DET
iiclr-17790	209	8	act	act	NOUN
iiclr-17790	209	9	requires	require	VERB
iiclr-17790	209	10	that	that	SCONJ
iiclr-17790	209	11	audit	audit	NOUN
iiclr-17790	209	12	committees	committee	NOUN
iiclr-17790	209	13	comprised	comprise	VERB
iiclr-17790	209	14	solely	solely	ADV
iiclr-17790	209	15	of	of	ADP
iiclr-17790	209	16	independent	independent	ADJ
iiclr-17790	209	17	directors42	directors42	NOUN
iiclr-17790	209	18	take	take	VERB
iiclr-17790	209	19	a	a	DET
iiclr-17790	209	20	more	more	ADV
iiclr-17790	209	21	active	active	ADJ
iiclr-17790	209	22	role	role	NOUN
iiclr-17790	209	23	in	in	ADP
iiclr-17790	209	24	the	the	DET
iiclr-17790	209	25	governance	governance	NOUN
iiclr-17790	209	26	structure	structure	NOUN
iiclr-17790	209	27	of	of	ADP
iiclr-17790	209	28	u.s	u.s	PROPN
iiclr-17790	209	29	.	.	PROPN
iiclr-17790	209	30	corporations	corporation	NOUN
iiclr-17790	209	31	.	.	PUNCT
iiclr-17790	210	1	according	accord	VERB
iiclr-17790	210	2	to	to	ADP
iiclr-17790	210	3	section	section	NOUN
iiclr-17790	210	4	301	301	NUM
iiclr-17790	210	5	,	,	PUNCT
iiclr-17790	210	6	the	the	DET
iiclr-17790	210	7	audit	audit	NOUN
iiclr-17790	210	8	committee	committee	NOUN
iiclr-17790	210	9	should	should	AUX
iiclr-17790	210	10	have	have	VERB
iiclr-17790	210	11	significantly	significantly	ADV
iiclr-17790	210	12	greater	great	ADJ
iiclr-17790	210	13	authority	authority	NOUN
iiclr-17790	210	14	and	and	CCONJ
iiclr-17790	210	15	responsibility	responsibility	NOUN
iiclr-17790	210	16	than	than	SCONJ
iiclr-17790	210	17	has	have	AUX
iiclr-17790	210	18	been	be	AUX
iiclr-17790	210	19	customary	customary	ADJ
iiclr-17790	210	20	in	in	ADP
iiclr-17790	210	21	the	the	DET
iiclr-17790	210	22	united	united	PROPN
iiclr-17790	210	23	states	states	PROPN
iiclr-17790	210	24	.	.	PUNCT
iiclr-17790	211	1	such	such	ADJ
iiclr-17790	211	2	committee	committee	NOUN
iiclr-17790	211	3	will	will	AUX
iiclr-17790	211	4	be	be	AUX
iiclr-17790	211	5	accountable	accountable	ADJ
iiclr-17790	211	6	"	"	PUNCT
iiclr-17790	211	7	for	for	ADP
iiclr-17790	211	8	the	the	DET
iiclr-17790	211	9	appointment	appointment	NOUN
iiclr-17790	211	10	,	,	PUNCT
iiclr-17790	211	11	compensation	compensation	NOUN
iiclr-17790	211	12	,	,	PUNCT
iiclr-17790	211	13	and	and	CCONJ
iiclr-17790	211	14	oversight	oversight	NOUN
iiclr-17790	211	15	of	of	ADP
iiclr-17790	211	16	...	...	PUNCT
iiclr-17790	211	17	any	any	DET
iiclr-17790	211	18	registered	register	VERB
iiclr-17790	211	19	public	public	ADJ
iiclr-17790	211	20	accounting	accounting	NOUN
iiclr-17790	211	21	firm	firm	NOUN
iiclr-17790	211	22	employed	employ	VERB
iiclr-17790	211	23	by	by	ADP
iiclr-17790	211	24	the	the	DET
iiclr-17790	211	25	issuer	issuer	NOUN
iiclr-17790	211	26	"	"	PUNCT
iiclr-17790	211	27	;	;	PUNCT
iiclr-17790	211	28	will	will	AUX
iiclr-17790	211	29	be	be	AUX
iiclr-17790	211	30	required	require	VERB
iiclr-17790	211	31	to	to	PART
iiclr-17790	211	32	"	"	PUNCT
iiclr-17790	211	33	establish	establish	VERB
iiclr-17790	211	34	procedures	procedure	NOUN
iiclr-17790	211	35	for	for	ADP
iiclr-17790	211	36	the	the	DET
iiclr-17790	211	37	receipt	receipt	NOUN
iiclr-17790	211	38	,	,	PUNCT
iiclr-17790	211	39	retention	retention	NOUN
iiclr-17790	211	40	and	and	CCONJ
iiclr-17790	211	41	treatment	treatment	NOUN
iiclr-17790	211	42	of	of	ADP
iiclr-17790	211	43	complaints	complaint	NOUN
iiclr-17790	211	44	received	receive	VERB
iiclr-17790	211	45	by	by	ADP
iiclr-17790	211	46	the	the	DET
iiclr-17790	211	47	issuer	issuer	NOUN
iiclr-17790	211	48	regarding	regard	VERB
iiclr-17790	211	49	accounting	accounting	NOUN
iiclr-17790	211	50	,	,	PUNCT
iiclr-17790	211	51	internal	internal	ADJ
iiclr-17790	211	52	accounting	accounting	NOUN
iiclr-17790	211	53	controls	control	NOUN
iiclr-17790	211	54	,	,	PUNCT
iiclr-17790	211	55	or	or	CCONJ
iiclr-17790	211	56	auditing	auditing	NOUN
iiclr-17790	211	57	matters	matter	NOUN
iiclr-17790	211	58	,	,	PUNCT
iiclr-17790	211	59	"	"	PUNCT
iiclr-17790	211	60	including	include	VERB
iiclr-17790	211	61	those	those	PRON
iiclr-17790	211	62	submitted	submit	VERB
iiclr-17790	211	63	anonymously	anonymously	ADV
iiclr-17790	211	64	by	by	ADP
iiclr-17790	211	65	employees	employee	NOUN
iiclr-17790	211	66	;	;	PUNCT
iiclr-17790	211	67	and	and	CCONJ
iiclr-17790	211	68	finally	finally	ADV
iiclr-17790	211	69	,	,	PUNCT
iiclr-17790	211	70	will	will	AUX
iiclr-17790	211	71	have	have	VERB
iiclr-17790	211	72	the	the	DET
iiclr-17790	211	73	authority	authority	NOUN
iiclr-17790	211	74	to	to	PART
iiclr-17790	211	75	engage	engage	VERB
iiclr-17790	211	76	,	,	PUNCT
iiclr-17790	211	77	and	and	CCONJ
iiclr-17790	211	78	determine	determine	VERB
iiclr-17790	211	79	the	the	DET
iiclr-17790	211	80	fees	fee	NOUN
iiclr-17790	211	81	of	of	ADP
iiclr-17790	211	82	,	,	PUNCT
iiclr-17790	211	83	independent	independent	ADJ
iiclr-17790	211	84	counsels	counsel	NOUN
iiclr-17790	211	85	and	and	CCONJ
iiclr-17790	211	86	other	other	ADJ
iiclr-17790	211	87	advisors	advisor	NOUN
iiclr-17790	211	88	,	,	PUNCT
iiclr-17790	211	89	as	as	SCONJ
iiclr-17790	211	90	necessary.4	necessary.4	NOUN
iiclr-17790	211	91	3	3	NUM
iiclr-17790	211	92	it	it	PRON
iiclr-17790	211	93	was	be	AUX
iiclr-17790	211	94	not	not	PART
iiclr-17790	211	95	clear	clear	ADJ
iiclr-17790	211	96	how	how	SCONJ
iiclr-17790	211	97	the	the	DET
iiclr-17790	211	98	act	act	NOUN
iiclr-17790	211	99	would	would	AUX
iiclr-17790	211	100	be	be	AUX
iiclr-17790	211	101	applied	apply	VERB
iiclr-17790	211	102	where	where	SCONJ
iiclr-17790	211	103	the	the	DET
iiclr-17790	211	104	requirements	requirement	NOUN
iiclr-17790	211	105	under	under	ADP
iiclr-17790	211	106	section	section	NOUN
iiclr-17790	211	107	301	301	NUM
iiclr-17790	211	108	conflict	conflict	NOUN
iiclr-17790	211	109	and	and	CCONJ
iiclr-17790	211	110	could	could	AUX
iiclr-17790	211	111	not	not	PART
iiclr-17790	211	112	be	be	AUX
iiclr-17790	211	113	harmonized	harmonize	VERB
iiclr-17790	211	114	with	with	ADP
iiclr-17790	211	115	requirements	requirement	NOUN
iiclr-17790	211	116	to	to	PART
iiclr-17790	211	117	which	which	PRON
iiclr-17790	211	118	non	non	PROPN
iiclr-17790	211	119	-	-	ADJ
iiclr-17790	211	120	u.s	u.s	PROPN
iiclr-17790	211	121	.	.	PROPN
iiclr-17790	211	122	reporting	reporting	NOUN
iiclr-17790	211	123	companies	company	NOUN
iiclr-17790	211	124	are	be	AUX
iiclr-17790	211	125	subject	subject	ADJ
iiclr-17790	211	126	in	in	ADP
iiclr-17790	211	127	their	their	PRON
iiclr-17790	211	128	home	home	NOUN
iiclr-17790	211	129	country	country	NOUN
iiclr-17790	211	130	or	or	CCONJ
iiclr-17790	211	131	other	other	ADJ
iiclr-17790	211	132	primary	primary	ADJ
iiclr-17790	211	133	market	market	NOUN
iiclr-17790	211	134	.	.	PUNCT
iiclr-17790	212	1	however	however	ADV
iiclr-17790	212	2	,	,	PUNCT
iiclr-17790	212	3	the	the	DET
iiclr-17790	212	4	sec	sec	PROPN
iiclr-17790	212	5	was	be	AUX
iiclr-17790	212	6	required	require	VERB
iiclr-17790	212	7	to	to	PART
iiclr-17790	212	8	adopt	adopt	VERB
iiclr-17790	212	9	rules	rule	NOUN
iiclr-17790	212	10	implementing	implement	VERB
iiclr-17790	212	11	38	38	NUM
iiclr-17790	212	12	.	.	PUNCT
iiclr-17790	213	1	see	see	VERB
iiclr-17790	213	2	release	release	NOUN
iiclr-17790	213	3	no	no	INTJ
iiclr-17790	213	4	.	.	NOUN
iiclr-17790	213	5	34	34	NUM
iiclr-17790	213	6	-	-	SYM
iiclr-17790	213	7	48745	48745	NUM
iiclr-17790	213	8	,	,	PUNCT
iiclr-17790	213	9	supra	supra	NOUN
iiclr-17790	213	10	note	note	NOUN
iiclr-17790	213	11	3	3	NUM
iiclr-17790	213	12	.	.	NOUN
iiclr-17790	213	13	39	39	NUM
iiclr-17790	213	14	.	.	PUNCT
iiclr-17790	214	1	see	see	VERB
iiclr-17790	214	2	i	i	PRON
iiclr-17790	214	3	d.	d.	PROPN
iiclr-17790	214	4	at	at	ADP
iiclr-17790	214	5	36	36	NUM
iiclr-17790	214	6	.	.	PUNCT
iiclr-17790	215	1	40	40	NUM
iiclr-17790	215	2	.	.	PUNCT
iiclr-17790	216	1	the	the	DET
iiclr-17790	216	2	conference	conference	PROPN
iiclr-17790	216	3	board	board	PROPN
iiclr-17790	216	4	commission	commission	PROPN
iiclr-17790	216	5	,	,	PUNCT
iiclr-17790	216	6	supra	supra	PROPN
iiclr-17790	216	7	note	note	NOUN
iiclr-17790	216	8	5	5	NUM
iiclr-17790	216	9	(	(	PUNCT
iiclr-17790	216	10	emphasis	emphasis	NOUN
iiclr-17790	216	11	added	add	VERB
iiclr-17790	216	12	)	)	PUNCT
iiclr-17790	216	13	.	.	PUNCT
iiclr-17790	217	1	41	41	NUM
iiclr-17790	217	2	.	.	PUNCT
iiclr-17790	218	1	sarbanes	sarbane	NOUN
iiclr-17790	218	2	-	-	PUNCT
iiclr-17790	218	3	oxley	oxley	PROPN
iiclr-17790	218	4	act	act	NOUN
iiclr-17790	218	5	§	§	PROPN
iiclr-17790	218	6	301	301	NUM
iiclr-17790	218	7	.	.	PUNCT
iiclr-17790	218	8	42	42	NUM
iiclr-17790	218	9	.	.	PUNCT
iiclr-17790	219	1	under	under	ADP
iiclr-17790	219	2	section	section	NOUN
iiclr-17790	219	3	301	301	NUM
iiclr-17790	219	4	,	,	PUNCT
iiclr-17790	219	5	the	the	DET
iiclr-17790	219	6	need	need	NOUN
iiclr-17790	219	7	for	for	SCONJ
iiclr-17790	219	8	the	the	DET
iiclr-17790	219	9	members	member	NOUN
iiclr-17790	219	10	of	of	ADP
iiclr-17790	219	11	the	the	DET
iiclr-17790	219	12	audit	audit	NOUN
iiclr-17790	219	13	committee	committee	NOUN
iiclr-17790	219	14	to	to	PART
iiclr-17790	219	15	be	be	AUX
iiclr-17790	219	16	"	"	PUNCT
iiclr-17790	219	17	independent	independent	ADJ
iiclr-17790	219	18	"	"	PUNCT
iiclr-17790	219	19	means	mean	VERB
iiclr-17790	219	20	that	that	SCONJ
iiclr-17790	219	21	they	they	PRON
iiclr-17790	219	22	can	can	AUX
iiclr-17790	219	23	not	not	PART
iiclr-17790	219	24	be	be	AUX
iiclr-17790	219	25	an	an	DET
iiclr-17790	219	26	affiliated	affiliated	ADJ
iiclr-17790	219	27	person	person	NOUN
iiclr-17790	219	28	of	of	ADP
iiclr-17790	219	29	the	the	DET
iiclr-17790	219	30	issuer	issuer	NOUN
iiclr-17790	219	31	or	or	CCONJ
iiclr-17790	219	32	any	any	DET
iiclr-17790	219	33	subsidiary	subsidiary	NOUN
iiclr-17790	219	34	thereof	thereof	ADV
iiclr-17790	219	35	and	and	CCONJ
iiclr-17790	219	36	that	that	SCONJ
iiclr-17790	219	37	they	they	PRON
iiclr-17790	219	38	can	can	AUX
iiclr-17790	219	39	not	not	PART
iiclr-17790	219	40	accept	accept	VERB
iiclr-17790	219	41	any	any	DET
iiclr-17790	219	42	"	"	PUNCT
iiclr-17790	219	43	consulting	consulting	NOUN
iiclr-17790	219	44	,	,	PUNCT
iiclr-17790	219	45	advisory	advisory	ADJ
iiclr-17790	219	46	,	,	PUNCT
iiclr-17790	219	47	or	or	CCONJ
iiclr-17790	219	48	other	other	ADJ
iiclr-17790	219	49	compensatory	compensatory	ADJ
iiclr-17790	219	50	fees	fee	NOUN
iiclr-17790	219	51	"	"	PUNCT
iiclr-17790	219	52	from	from	ADP
iiclr-17790	219	53	the	the	DET
iiclr-17790	219	54	issuer	issuer	NOUN
iiclr-17790	219	55	,	,	PUNCT
iiclr-17790	219	56	other	other	ADJ
iiclr-17790	219	57	than	than	ADP
iiclr-17790	219	58	in	in	ADP
iiclr-17790	219	59	the	the	DET
iiclr-17790	219	60	capacity	capacity	NOUN
iiclr-17790	219	61	as	as	ADP
iiclr-17790	219	62	a	a	DET
iiclr-17790	219	63	member	member	NOUN
iiclr-17790	219	64	of	of	ADP
iiclr-17790	219	65	the	the	DET
iiclr-17790	219	66	audit	audit	NOUN
iiclr-17790	219	67	committee	committee	NOUN
iiclr-17790	219	68	,	,	PUNCT
iiclr-17790	219	69	the	the	DET
iiclr-17790	219	70	board	board	NOUN
iiclr-17790	219	71	of	of	ADP
iiclr-17790	219	72	directors	director	NOUN
iiclr-17790	219	73	,	,	PUNCT
iiclr-17790	219	74	or	or	CCONJ
iiclr-17790	219	75	any	any	DET
iiclr-17790	219	76	other	other	ADJ
iiclr-17790	219	77	board	board	NOUN
iiclr-17790	219	78	committee	committee	NOUN
iiclr-17790	219	79	.	.	PUNCT
iiclr-17790	220	1	see	see	VERB
iiclr-17790	220	2	15	15	NUM
iiclr-17790	220	3	u.s.c	u.s.c	ADJ
iiclr-17790	220	4	.	.	PUNCT
iiclr-17790	221	1	78	78	NUM
iiclr-17790	222	1	§	§	NOUN
iiclr-17790	222	2	10a(m	10a(m	NUM
iiclr-17790	222	3	)	)	PUNCT
iiclr-17790	222	4	.	.	PUNCT
iiclr-17790	223	1	43	43	NUM
iiclr-17790	223	2	.	.	PUNCT
iiclr-17790	224	1	sarbanes	sarbane	NOUN
iiclr-17790	224	2	-	-	PUNCT
iiclr-17790	224	3	oxley	oxley	PROPN
iiclr-17790	224	4	act	act	NOUN
iiclr-17790	224	5	§	§	PROPN
iiclr-17790	224	6	301	301	NUM
iiclr-17790	224	7	.	.	PUNCT
iiclr-17790	224	8	2003	2003	NUM
iiclr-17790	224	9	]	]	PUNCT
iiclr-17790	225	1	ind	ind	NOUN
iiclr-17790	225	2	.	.	PUNCT
iiclr-17790	226	1	int'l	int'l	PROPN
iiclr-17790	226	2	&	&	CCONJ
iiclr-17790	226	3	comp	comp	PROPN
iiclr-17790	226	4	.	.	PUNCT
iiclr-17790	227	1	l.	l.	PROPN
iiclr-17790	227	2	rev	rev	PROPN
iiclr-17790	227	3	.	.	PUNCT
iiclr-17790	228	1	the	the	DET
iiclr-17790	228	2	provision	provision	NOUN
iiclr-17790	228	3	of	of	ADP
iiclr-17790	228	4	section	section	NOUN
iiclr-17790	228	5	301	301	NUM
iiclr-17790	228	6	.	.	PUNCT
iiclr-17790	229	1	in	in	ADP
iiclr-17790	229	2	its	its	PRON
iiclr-17790	229	3	release	release	NOUN
iiclr-17790	229	4	of	of	ADP
iiclr-17790	229	5	january	january	PROPN
iiclr-17790	229	6	8	8	NUM
iiclr-17790	229	7	,	,	PUNCT
iiclr-17790	229	8	2003	2003	NUM
iiclr-17790	229	9	'	'	PUNCT
iiclr-17790	229	10	the	the	DET
iiclr-17790	229	11	sec	sec	PROPN
iiclr-17790	229	12	proposed	propose	VERB
iiclr-17790	229	13	a	a	DET
iiclr-17790	229	14	limited	limited	ADJ
iiclr-17790	229	15	exemption	exemption	NOUN
iiclr-17790	229	16	from	from	ADP
iiclr-17790	229	17	the	the	DET
iiclr-17790	229	18	independence	independence	NOUN
iiclr-17790	229	19	requirements	requirement	NOUN
iiclr-17790	229	20	to	to	PART
iiclr-17790	229	21	address	address	VERB
iiclr-17790	229	22	concerns	concern	NOUN
iiclr-17790	229	23	over	over	ADP
iiclr-17790	229	24	conflicts	conflict	NOUN
iiclr-17790	229	25	between	between	ADP
iiclr-17790	229	26	the	the	DET
iiclr-17790	229	27	proposed	propose	VERB
iiclr-17790	229	28	requirements	requirement	NOUN
iiclr-17790	229	29	and	and	CCONJ
iiclr-17790	229	30	the	the	DET
iiclr-17790	229	31	laws	law	NOUN
iiclr-17790	229	32	of	of	ADP
iiclr-17790	229	33	some	some	DET
iiclr-17790	229	34	foreign	foreign	ADJ
iiclr-17790	229	35	private	private	ADJ
iiclr-17790	229	36	issuers	issuer	NOUN
iiclr-17790	229	37	'	'	PART
iiclr-17790	229	38	home	home	NOUN
iiclr-17790	229	39	jurisdictions	jurisdiction	NOUN
iiclr-17790	229	40	.	.	PUNCT
iiclr-17790	230	1	as	as	ADP
iiclr-17790	230	2	a	a	DET
iiclr-17790	230	3	result	result	NOUN
iiclr-17790	230	4	,	,	PUNCT
iiclr-17790	230	5	foreign	foreign	ADJ
iiclr-17790	230	6	private	private	ADJ
iiclr-17790	230	7	issuers	issuer	NOUN
iiclr-17790	230	8	with	with	ADP
iiclr-17790	230	9	board	board	NOUN
iiclr-17790	230	10	of	of	ADP
iiclr-17790	230	11	auditors	auditor	NOUN
iiclr-17790	230	12	or	or	CCONJ
iiclr-17790	230	13	similar	similar	ADJ
iiclr-17790	230	14	bodies	body	NOUN
iiclr-17790	230	15	or	or	CCONJ
iiclr-17790	230	16	statutory	statutory	ADJ
iiclr-17790	230	17	auditors	auditor	NOUN
iiclr-17790	230	18	meeting	meet	VERB
iiclr-17790	230	19	the	the	DET
iiclr-17790	230	20	requirements	requirement	NOUN
iiclr-17790	230	21	of	of	ADP
iiclr-17790	230	22	the	the	DET
iiclr-17790	230	23	act	act	NOUN
iiclr-17790	230	24	should	should	AUX
iiclr-17790	230	25	be	be	AUX
iiclr-17790	230	26	exempt	exempt	ADJ
iiclr-17790	230	27	from	from	ADP
iiclr-17790	230	28	the	the	DET
iiclr-17790	230	29	requirements	requirement	NOUN
iiclr-17790	230	30	regarding	regard	VERB
iiclr-17790	230	31	the	the	DET
iiclr-17790	230	32	independence	independence	NOUN
iiclr-17790	230	33	of	of	ADP
iiclr-17790	230	34	audit	audit	NOUN
iiclr-17790	230	35	committee	committee	NOUN
iiclr-17790	230	36	members.45	members.45	VERB
iiclr-17790	230	37	in	in	ADP
iiclr-17790	230	38	addition	addition	NOUN
iiclr-17790	230	39	to	to	ADP
iiclr-17790	230	40	the	the	DET
iiclr-17790	230	41	audit	audit	NOUN
iiclr-17790	230	42	committees	committee	NOUN
iiclr-17790	230	43	,	,	PUNCT
iiclr-17790	230	44	both	both	CCONJ
iiclr-17790	230	45	the	the	DET
iiclr-17790	230	46	recommendations	recommendation	NOUN
iiclr-17790	230	47	issued	issue	VERB
iiclr-17790	230	48	by	by	ADP
iiclr-17790	230	49	the	the	DET
iiclr-17790	230	50	conference	conference	PROPN
iiclr-17790	230	51	board	board	PROPN
iiclr-17790	230	52	commission	commission	PROPN
iiclr-17790	230	53	and	and	CCONJ
iiclr-17790	230	54	the	the	DET
iiclr-17790	230	55	new	new	ADJ
iiclr-17790	230	56	corporate	corporate	ADJ
iiclr-17790	230	57	governance	governance	NOUN
iiclr-17790	230	58	standards	standard	NOUN
iiclr-17790	230	59	have	have	AUX
iiclr-17790	230	60	urged	urge	VERB
iiclr-17790	230	61	companies	company	NOUN
iiclr-17790	230	62	to	to	PART
iiclr-17790	230	63	establish	establish	VERB
iiclr-17790	230	64	a	a	DET
iiclr-17790	230	65	nominating	nominating	NOUN
iiclr-17790	230	66	corporate	corporate	ADJ
iiclr-17790	230	67	governance	governance	NOUN
iiclr-17790	230	68	committee46	committee46	NOUN
iiclr-17790	230	69	and	and	CCONJ
iiclr-17790	230	70	a	a	DET
iiclr-17790	230	71	remuneration	remuneration	NOUN
iiclr-17790	230	72	committee47	committee47	ADV
iiclr-17790	230	73	composed	compose	VERB
iiclr-17790	230	74	entirely	entirely	ADV
iiclr-17790	230	75	of	of	ADP
iiclr-17790	230	76	independent	independent	ADJ
iiclr-17790	230	77	directors	director	NOUN
iiclr-17790	230	78	(	(	PUNCT
iiclr-17790	230	79	or	or	CCONJ
iiclr-17790	230	80	functional	functional	ADJ
iiclr-17790	230	81	equivalent	equivalent	NOUN
iiclr-17790	230	82	consisting	consist	VERB
iiclr-17790	230	83	solely	solely	ADV
iiclr-17790	230	84	of	of	ADP
iiclr-17790	230	85	independent	independent	ADJ
iiclr-17790	230	86	directors).48	directors).48	PROPN
iiclr-17790	230	87	this	this	DET
iiclr-17790	230	88	functional	functional	ADJ
iiclr-17790	230	89	committee	committee	NOUN
iiclr-17790	230	90	approach	approach	NOUN
iiclr-17790	230	91	has	have	AUX
iiclr-17790	230	92	been	be	AUX
iiclr-17790	230	93	supported	support	VERB
iiclr-17790	230	94	by	by	ADP
iiclr-17790	230	95	the	the	DET
iiclr-17790	230	96	group	group	NOUN
iiclr-17790	230	97	of	of	ADP
iiclr-17790	230	98	high	high	ADJ
iiclr-17790	230	99	level	level	NOUN
iiclr-17790	230	100	company	company	NOUN
iiclr-17790	230	101	law	law	NOUN
iiclr-17790	230	102	experts	expert	NOUN
iiclr-17790	230	103	also	also	ADV
iiclr-17790	230	104	with	with	ADP
iiclr-17790	230	105	respect	respect	NOUN
iiclr-17790	230	106	to	to	ADP
iiclr-17790	230	107	the	the	DET
iiclr-17790	230	108	reform	reform	NOUN
iiclr-17790	230	109	of	of	ADP
iiclr-17790	230	110	corporate	corporate	ADJ
iiclr-17790	230	111	governance	governance	NOUN
iiclr-17790	230	112	in	in	ADP
iiclr-17790	230	113	the	the	DET
iiclr-17790	230	114	e.u	e.u	PROPN
iiclr-17790	230	115	.	.	PROPN
iiclr-17790	230	116	member	member	NOUN
iiclr-17790	230	117	states	state	NOUN
iiclr-17790	230	118	.	.	PUNCT
iiclr-17790	231	1	the	the	DET
iiclr-17790	231	2	report	report	NOUN
iiclr-17790	231	3	does	do	AUX
iiclr-17790	231	4	not	not	PART
iiclr-17790	231	5	express	express	VERB
iiclr-17790	231	6	any	any	DET
iiclr-17790	231	7	view	view	NOUN
iiclr-17790	231	8	as	as	ADP
iiclr-17790	231	9	to	to	ADP
iiclr-17790	231	10	how	how	SCONJ
iiclr-17790	231	11	the	the	DET
iiclr-17790	231	12	full	full	ADJ
iiclr-17790	231	13	one	one	NUM
iiclr-17790	231	14	-	-	PUNCT
iiclr-17790	231	15	tier	tier	NOUN
iiclr-17790	231	16	board	board	NOUN
iiclr-17790	231	17	or	or	CCONJ
iiclr-17790	231	18	supervisory	supervisory	ADJ
iiclr-17790	231	19	board	board	NOUN
iiclr-17790	231	20	in	in	ADP
iiclr-17790	231	21	the	the	DET
iiclr-17790	231	22	two	two	NUM
iiclr-17790	231	23	-	-	PUNCT
iiclr-17790	231	24	tier	tier	NOUN
iiclr-17790	231	25	structure	structure	NOUN
iiclr-17790	231	26	should	should	AUX
iiclr-17790	231	27	be	be	AUX
iiclr-17790	231	28	constituted	constitute	VERB
iiclr-17790	231	29	or	or	CCONJ
iiclr-17790	231	30	to	to	ADP
iiclr-17790	231	31	what	what	DET
iiclr-17790	231	32	extent	extent	NOUN
iiclr-17790	231	33	independent	independent	ADJ
iiclr-17790	231	34	non44	non44	NOUN
iiclr-17790	231	35	.	.	PUNCT
iiclr-17790	232	1	see	see	VERB
iiclr-17790	232	2	standards	standard	NOUN
iiclr-17790	232	3	relating	relate	VERB
iiclr-17790	232	4	to	to	ADP
iiclr-17790	232	5	listed	list	VERB
iiclr-17790	232	6	company	company	NOUN
iiclr-17790	232	7	auditor	auditor	NOUN
iiclr-17790	232	8	committees	committee	NOUN
iiclr-17790	232	9	,	,	PUNCT
iiclr-17790	232	10	exchange	exchange	NOUN
iiclr-17790	232	11	act	act	NOUN
iiclr-17790	232	12	release	release	VERB
iiclr-17790	232	13	no	no	NOUN
iiclr-17790	232	14	.	.	NOUN
iiclr-17790	233	1	33	33	NUM
iiclr-17790	233	2	-	-	SYM
iiclr-17790	233	3	8173	8173	NUM
iiclr-17790	233	4	;	;	PUNCT
iiclr-17790	233	5	34	34	NUM
iiclr-17790	233	6	-	-	SYM
iiclr-17790	233	7	47137	47137	NUM
iiclr-17790	233	8	,	,	PUNCT
iiclr-17790	233	9	17	17	NUM
iiclr-17790	233	10	c.f.r	c.f.r	NOUN
iiclr-17790	233	11	.	.	PUNCT
iiclr-17790	234	1	§	§	PROPN
iiclr-17790	234	2	§	§	PROPN
iiclr-17790	234	3	228	228	NUM
iiclr-17790	234	4	-	-	SYM
iiclr-17790	234	5	229	229	NUM
iiclr-17790	234	6	,	,	PUNCT
iiclr-17790	234	7	240	240	NUM
iiclr-17790	234	8	,	,	PUNCT
iiclr-17790	234	9	274	274	NUM
iiclr-17790	234	10	(	(	PUNCT
iiclr-17790	234	11	jan	jan	PROPN
iiclr-17790	234	12	.	.	PROPN
iiclr-17790	234	13	8	8	NUM
iiclr-17790	234	14	,	,	PUNCT
iiclr-17790	234	15	2003	2003	NUM
iiclr-17790	234	16	)	)	PUNCT
iiclr-17790	234	17	.	.	PUNCT
iiclr-17790	235	1	45	45	NUM
iiclr-17790	235	2	.	.	PUNCT
iiclr-17790	236	1	i	i	PRON
iiclr-17790	236	2	d.	d.	PROPN
iiclr-17790	236	3	the	the	DET
iiclr-17790	236	4	sec	sec	PROPN
iiclr-17790	236	5	proposal	proposal	NOUN
iiclr-17790	236	6	provides	provide	VERB
iiclr-17790	236	7	that	that	SCONJ
iiclr-17790	236	8	non	non	ADJ
iiclr-17790	236	9	-	-	ADJ
iiclr-17790	236	10	management	management	ADJ
iiclr-17790	236	11	employees	employee	NOUN
iiclr-17790	236	12	would	would	AUX
iiclr-17790	236	13	be	be	AUX
iiclr-17790	236	14	permitted	permit	VERB
iiclr-17790	236	15	to	to	PART
iiclr-17790	236	16	sit	sit	VERB
iiclr-17790	236	17	on	on	ADP
iiclr-17790	236	18	the	the	DET
iiclr-17790	236	19	audit	audit	NOUN
iiclr-17790	236	20	committee	committee	NOUN
iiclr-17790	236	21	of	of	ADP
iiclr-17790	236	22	a	a	DET
iiclr-17790	236	23	foreign	foreign	ADJ
iiclr-17790	236	24	private	private	ADJ
iiclr-17790	236	25	issuer	issuer	NOUN
iiclr-17790	236	26	if	if	SCONJ
iiclr-17790	236	27	the	the	DET
iiclr-17790	236	28	employee	employee	NOUN
iiclr-17790	236	29	is	be	AUX
iiclr-17790	236	30	elected	elect	VERB
iiclr-17790	236	31	or	or	CCONJ
iiclr-17790	236	32	named	name	VERB
iiclr-17790	236	33	to	to	ADP
iiclr-17790	236	34	the	the	DET
iiclr-17790	236	35	board	board	NOUN
iiclr-17790	236	36	of	of	ADP
iiclr-17790	236	37	directors	director	NOUN
iiclr-17790	236	38	or	or	CCONJ
iiclr-17790	236	39	audit	audit	NOUN
iiclr-17790	236	40	committee	committee	NOUN
iiclr-17790	236	41	of	of	ADP
iiclr-17790	236	42	the	the	DET
iiclr-17790	236	43	foreign	foreign	ADJ
iiclr-17790	236	44	private	private	ADJ
iiclr-17790	236	45	issuer	issuer	NOUN
iiclr-17790	236	46	pursuant	pursuant	NOUN
iiclr-17790	236	47	to	to	ADP
iiclr-17790	236	48	home	home	NOUN
iiclr-17790	236	49	country	country	NOUN
iiclr-17790	236	50	legal	legal	ADJ
iiclr-17790	236	51	or	or	CCONJ
iiclr-17790	236	52	listing	list	VERB
iiclr-17790	236	53	requirements	requirement	NOUN
iiclr-17790	236	54	.	.	PUNCT
iiclr-17790	237	1	i	i	PRON
iiclr-17790	237	2	d.	d.	PROPN
iiclr-17790	237	3	in	in	ADP
iiclr-17790	237	4	conjunction	conjunction	NOUN
iiclr-17790	237	5	with	with	ADP
iiclr-17790	237	6	the	the	DET
iiclr-17790	237	7	implementation	implementation	NOUN
iiclr-17790	237	8	of	of	ADP
iiclr-17790	237	9	section	section	NOUN
iiclr-17790	237	10	301	301	NUM
iiclr-17790	237	11	,	,	PUNCT
iiclr-17790	237	12	the	the	DET
iiclr-17790	237	13	sec	sec	PROPN
iiclr-17790	237	14	has	have	AUX
iiclr-17790	237	15	adopted	adopt	VERB
iiclr-17790	237	16	rules	rule	NOUN
iiclr-17790	237	17	implementing	implement	VERB
iiclr-17790	237	18	section	section	NOUN
iiclr-17790	237	19	407	407	NUM
iiclr-17790	237	20	,	,	PUNCT
iiclr-17790	237	21	according	accord	VERB
iiclr-17790	237	22	to	to	ADP
iiclr-17790	237	23	which	which	PRON
iiclr-17790	237	24	reporting	report	VERB
iiclr-17790	237	25	companies	company	NOUN
iiclr-17790	237	26	(	(	PUNCT
iiclr-17790	237	27	other	other	ADJ
iiclr-17790	237	28	than	than	ADP
iiclr-17790	237	29	registered	registered	ADJ
iiclr-17790	237	30	investment	investment	NOUN
iiclr-17790	237	31	companies	company	NOUN
iiclr-17790	237	32	)	)	PUNCT
iiclr-17790	237	33	,	,	PUNCT
iiclr-17790	237	34	including	include	VERB
iiclr-17790	237	35	foreign	foreign	ADJ
iiclr-17790	237	36	private	private	ADJ
iiclr-17790	237	37	issuers	issuer	NOUN
iiclr-17790	237	38	,	,	PUNCT
iiclr-17790	237	39	are	be	AUX
iiclr-17790	237	40	required	require	VERB
iiclr-17790	237	41	to	to	PART
iiclr-17790	237	42	disclose	disclose	VERB
iiclr-17790	237	43	in	in	ADP
iiclr-17790	237	44	their	their	PRON
iiclr-17790	237	45	annual	annual	ADJ
iiclr-17790	237	46	reports	report	NOUN
iiclr-17790	237	47	filed	file	VERB
iiclr-17790	237	48	pursuant	pursuant	ADV
iiclr-17790	237	49	to	to	ADP
iiclr-17790	237	50	the	the	DET
iiclr-17790	237	51	exchange	exchange	NOUN
iiclr-17790	237	52	act	act	NOUN
iiclr-17790	237	53	of	of	ADP
iiclr-17790	237	54	1934	1934	NUM
iiclr-17790	237	55	whether	whether	SCONJ
iiclr-17790	237	56	they	they	PRON
iiclr-17790	237	57	have	have	VERB
iiclr-17790	237	58	at	at	ADV
iiclr-17790	237	59	least	least	ADV
iiclr-17790	237	60	one	one	NUM
iiclr-17790	237	61	"	"	PUNCT
iiclr-17790	237	62	audit	audit	NOUN
iiclr-17790	237	63	committee	committee	NOUN
iiclr-17790	237	64	financial	financial	ADJ
iiclr-17790	237	65	expert	expert	NOUN
iiclr-17790	237	66	"	"	PUNCT
iiclr-17790	237	67	serving	serve	VERB
iiclr-17790	237	68	on	on	ADP
iiclr-17790	237	69	its	its	PRON
iiclr-17790	237	70	audit	audit	NOUN
iiclr-17790	237	71	committee	committee	NOUN
iiclr-17790	237	72	.	.	PUNCT
iiclr-17790	238	1	i	i	PRON
iiclr-17790	238	2	d.	d.	PROPN
iiclr-17790	238	3	unlike	unlike	ADP
iiclr-17790	238	4	domestic	domestic	ADJ
iiclr-17790	238	5	issuers	issuer	NOUN
iiclr-17790	238	6	,	,	PUNCT
iiclr-17790	238	7	non	non	ADJ
iiclr-17790	238	8	-	-	ADJ
iiclr-17790	238	9	u.s	u.s	ADJ
iiclr-17790	238	10	.	.	PROPN
iiclr-17790	238	11	reporting	reporting	NOUN
iiclr-17790	238	12	companies	company	NOUN
iiclr-17790	238	13	currently	currently	ADV
iiclr-17790	238	14	are	be	AUX
iiclr-17790	238	15	not	not	PART
iiclr-17790	238	16	required	require	VERB
iiclr-17790	238	17	to	to	PART
iiclr-17790	238	18	disclose	disclose	VERB
iiclr-17790	238	19	whether	whether	SCONJ
iiclr-17790	238	20	their	their	PRON
iiclr-17790	238	21	audit	audit	NOUN
iiclr-17790	238	22	committee	committee	NOUN
iiclr-17790	238	23	financial	financial	ADJ
iiclr-17790	238	24	members	member	NOUN
iiclr-17790	238	25	are	be	AUX
iiclr-17790	238	26	independent	independent	ADJ
iiclr-17790	238	27	.	.	PUNCT
iiclr-17790	239	1	i	i	PRON
iiclr-17790	239	2	d.	d.	PROPN
iiclr-17790	239	3	however	however	ADV
iiclr-17790	239	4	,	,	PUNCT
iiclr-17790	239	5	the	the	DET
iiclr-17790	239	6	sec	sec	PROPN
iiclr-17790	239	7	has	have	AUX
iiclr-17790	239	8	determined	determine	VERB
iiclr-17790	239	9	to	to	PART
iiclr-17790	239	10	eventually	eventually	ADV
iiclr-17790	239	11	include	include	VERB
iiclr-17790	239	12	foreign	foreign	ADJ
iiclr-17790	239	13	private	private	ADJ
iiclr-17790	239	14	issuers	issuer	NOUN
iiclr-17790	239	15	within	within	ADP
iiclr-17790	239	16	the	the	DET
iiclr-17790	239	17	scope	scope	NOUN
iiclr-17790	239	18	of	of	ADP
iiclr-17790	239	19	section	section	NOUN
iiclr-17790	239	20	406	406	NUM
iiclr-17790	239	21	and	and	CCONJ
iiclr-17790	239	22	require	require	VERB
iiclr-17790	239	23	such	such	ADJ
iiclr-17790	239	24	disclosure	disclosure	NOUN
iiclr-17790	239	25	(	(	PUNCT
iiclr-17790	239	26	by	by	ADP
iiclr-17790	239	27	amending	amend	VERB
iiclr-17790	239	28	forms	form	NOUN
iiclr-17790	239	29	20	20	NUM
iiclr-17790	239	30	-	-	SYM
iiclr-17790	239	31	f	f	NOUN
iiclr-17790	239	32	and	and	CCONJ
iiclr-17790	239	33	40	40	NUM
iiclr-17790	239	34	-	-	PUNCT
iiclr-17790	239	35	f	f	NOUN
iiclr-17790	239	36	in	in	ADP
iiclr-17790	239	37	conjunction	conjunction	NOUN
iiclr-17790	239	38	with	with	ADP
iiclr-17790	239	39	the	the	DET
iiclr-17790	239	40	rules	rule	NOUN
iiclr-17790	239	41	implementing	implement	VERB
iiclr-17790	239	42	section	section	NOUN
iiclr-17790	239	43	301	301	NUM
iiclr-17790	239	44	)	)	PUNCT
iiclr-17790	239	45	.	.	PUNCT
iiclr-17790	240	1	see	see	VERB
iiclr-17790	240	2	certification	certification	NOUN
iiclr-17790	240	3	of	of	ADP
iiclr-17790	240	4	management	management	NOUN
iiclr-17790	240	5	investment	investment	NOUN
iiclr-17790	240	6	company	company	NOUN
iiclr-17790	240	7	shareholder	shareholder	NOUN
iiclr-17790	240	8	reports	report	NOUN
iiclr-17790	240	9	and	and	CCONJ
iiclr-17790	240	10	designation	designation	NOUN
iiclr-17790	240	11	of	of	ADP
iiclr-17790	240	12	certified	certify	VERB
iiclr-17790	240	13	shareholder	shareholder	NOUN
iiclr-17790	240	14	reports	report	NOUN
iiclr-17790	240	15	as	as	SCONJ
iiclr-17790	240	16	exchange	exchange	NOUN
iiclr-17790	240	17	act	act	VERB
iiclr-17790	240	18	periodic	periodic	ADJ
iiclr-17790	240	19	reporting	reporting	NOUN
iiclr-17790	240	20	forms	form	NOUN
iiclr-17790	240	21	;	;	PUNCT
iiclr-17790	240	22	disclosure	disclosure	NOUN
iiclr-17790	240	23	required	require	VERB
iiclr-17790	240	24	by	by	ADP
iiclr-17790	240	25	sections	section	NOUN
iiclr-17790	240	26	406	406	NUM
iiclr-17790	240	27	and	and	CCONJ
iiclr-17790	240	28	407	407	NUM
iiclr-17790	240	29	of	of	ADP
iiclr-17790	240	30	the	the	DET
iiclr-17790	240	31	sarbanes	sarbane	NOUN
iiclr-17790	240	32	-	-	PUNCT
iiclr-17790	240	33	oxley	oxley	ADJ
iiclr-17790	240	34	act	act	NOUN
iiclr-17790	240	35	of	of	ADP
iiclr-17790	240	36	2002	2002	NUM
iiclr-17790	240	37	,	,	PUNCT
iiclr-17790	240	38	exchange	exchange	NOUN
iiclr-17790	240	39	act	act	NOUN
iiclr-17790	240	40	release	release	VERB
iiclr-17790	240	41	no	no	NOUN
iiclr-17790	240	42	.	.	NOUN
iiclr-17790	240	43	34	34	NUM
iiclr-17790	240	44	-	-	SYM
iiclr-17790	240	45	47262	47262	NUM
iiclr-17790	240	46	,	,	PUNCT
iiclr-17790	240	47	68	68	NUM
iiclr-17790	240	48	f.r	f.r	NOUN
iiclr-17790	240	49	.	.	PROPN
iiclr-17790	240	50	5348	5348	NUM
iiclr-17790	240	51	(	(	PUNCT
iiclr-17790	240	52	jan	jan	PROPN
iiclr-17790	240	53	.	.	PROPN
iiclr-17790	240	54	27	27	NUM
iiclr-17790	240	55	,	,	PUNCT
iiclr-17790	240	56	2003	2003	NUM
iiclr-17790	240	57	)	)	PUNCT
iiclr-17790	241	1	[	[	X
iiclr-17790	241	2	hereinafter	hereinafter	NOUN
iiclr-17790	241	3	certification	certification	NOUN
iiclr-17790	241	4	of	of	ADP
iiclr-17790	241	5	reports	report	NOUN
iiclr-17790	241	6	release	release	VERB
iiclr-17790	241	7	]	]	PUNCT
iiclr-17790	241	8	.	.	PUNCT
iiclr-17790	242	1	46	46	NUM
iiclr-17790	242	2	.	.	PUNCT
iiclr-17790	243	1	see	see	VERB
iiclr-17790	243	2	standards	standard	NOUN
iiclr-17790	243	3	relating	relate	VERB
iiclr-17790	243	4	to	to	ADP
iiclr-17790	243	5	listed	list	VERB
iiclr-17790	243	6	company	company	NOUN
iiclr-17790	243	7	auditor	auditor	NOUN
iiclr-17790	243	8	committees	committee	NOUN
iiclr-17790	243	9	,	,	PUNCT
iiclr-17790	243	10	supra	supra	PROPN
iiclr-17790	243	11	note	note	NOUN
iiclr-17790	243	12	44	44	NUM
iiclr-17790	243	13	.	.	PUNCT
iiclr-17790	244	1	the	the	DET
iiclr-17790	244	2	nominating	nominating	NOUN
iiclr-17790	244	3	or	or	CCONJ
iiclr-17790	244	4	governance	governance	NOUN
iiclr-17790	244	5	committee	committee	NOUN
iiclr-17790	244	6	should	should	AUX
iiclr-17790	244	7	be	be	AUX
iiclr-17790	244	8	responsible	responsible	ADJ
iiclr-17790	244	9	for	for	ADP
iiclr-17790	244	10	nominating	nominate	VERB
iiclr-17790	244	11	qualified	qualified	ADJ
iiclr-17790	244	12	candidates	candidate	NOUN
iiclr-17790	244	13	to	to	PART
iiclr-17790	244	14	stand	stand	VERB
iiclr-17790	244	15	for	for	ADP
iiclr-17790	244	16	election	election	NOUN
iiclr-17790	244	17	to	to	ADP
iiclr-17790	244	18	the	the	DET
iiclr-17790	244	19	board	board	NOUN
iiclr-17790	244	20	,	,	PUNCT
iiclr-17790	244	21	monitoring	monitor	VERB
iiclr-17790	244	22	all	all	DET
iiclr-17790	244	23	matters	matter	NOUN
iiclr-17790	244	24	involving	involve	VERB
iiclr-17790	244	25	corporate	corporate	ADJ
iiclr-17790	244	26	governance	governance	NOUN
iiclr-17790	244	27	,	,	PUNCT
iiclr-17790	244	28	and	and	CCONJ
iiclr-17790	244	29	making	make	VERB
iiclr-17790	244	30	recommendations	recommendation	NOUN
iiclr-17790	244	31	to	to	ADP
iiclr-17790	244	32	the	the	DET
iiclr-17790	244	33	full	full	ADJ
iiclr-17790	244	34	board	board	NOUN
iiclr-17790	244	35	for	for	ADP
iiclr-17790	244	36	actions	action	NOUN
iiclr-17790	244	37	in	in	ADP
iiclr-17790	244	38	governance	governance	NOUN
iiclr-17790	244	39	matters	matter	NOUN
iiclr-17790	244	40	.	.	PUNCT
iiclr-17790	245	1	see	see	VERB
iiclr-17790	245	2	release	release	NOUN
iiclr-17790	245	3	no	no	INTJ
iiclr-17790	245	4	.	.	NOUN
iiclr-17790	245	5	34	34	NUM
iiclr-17790	245	6	-	-	SYM
iiclr-17790	245	7	48745	48745	NUM
iiclr-17790	245	8	,	,	PUNCT
iiclr-17790	245	9	supra	supra	NOUN
iiclr-17790	245	10	note	note	NOUN
iiclr-17790	245	11	3	3	NUM
iiclr-17790	245	12	,	,	PUNCT
iiclr-17790	245	13	at	at	ADP
iiclr-17790	245	14	38	38	NUM
iiclr-17790	245	15	.	.	PUNCT
iiclr-17790	246	1	47	47	NUM
iiclr-17790	246	2	.	.	PUNCT
iiclr-17790	247	1	see	see	VERB
iiclr-17790	247	2	i	i	PRON
iiclr-17790	247	3	d.	d.	PROPN
iiclr-17790	247	4	at	at	ADP
iiclr-17790	247	5	39	39	NUM
iiclr-17790	247	6	.	.	PUNCT
iiclr-17790	248	1	48	48	NUM
iiclr-17790	248	2	.	.	PUNCT
iiclr-17790	249	1	see	see	VERB
iiclr-17790	249	2	the	the	DET
iiclr-17790	249	3	conference	conference	PROPN
iiclr-17790	249	4	board	board	PROPN
iiclr-17790	249	5	commission	commission	PROPN
iiclr-17790	249	6	,	,	PUNCT
iiclr-17790	249	7	supra	supra	PROPN
iiclr-17790	249	8	note	note	NOUN
iiclr-17790	249	9	5	5	NUM
iiclr-17790	249	10	.	.	PUNCT
iiclr-17790	250	1	in	in	ADP
iiclr-17790	250	2	the	the	DET
iiclr-17790	250	3	view	view	NOUN
iiclr-17790	250	4	of	of	ADP
iiclr-17790	250	5	the	the	DET
iiclr-17790	250	6	conference	conference	PROPN
iiclr-17790	250	7	board	board	PROPN
iiclr-17790	250	8	commission	commission	PROPN
iiclr-17790	250	9	,	,	PUNCT
iiclr-17790	250	10	u.s	u.s	PROPN
iiclr-17790	250	11	.	.	PROPN
iiclr-17790	250	12	corporations	corporation	NOUN
iiclr-17790	250	13	that	that	PRON
iiclr-17790	250	14	intend	intend	VERB
iiclr-17790	250	15	to	to	PART
iiclr-17790	250	16	achieve	achieve	VERB
iiclr-17790	250	17	the	the	DET
iiclr-17790	250	18	goal	goal	NOUN
iiclr-17790	250	19	of	of	ADP
iiclr-17790	250	20	effective	effective	ADJ
iiclr-17790	250	21	boards	board	NOUN
iiclr-17790	250	22	should	should	AUX
iiclr-17790	250	23	also	also	ADV
iiclr-17790	250	24	establish	establish	VERB
iiclr-17790	250	25	"	"	PUNCT
iiclr-17790	250	26	a	a	DET
iiclr-17790	250	27	three	three	NUM
iiclr-17790	250	28	-	-	PUNCT
iiclr-17790	250	29	tier	tier	NOUN
iiclr-17790	250	30	director	director	NOUN
iiclr-17790	250	31	evaluation	evaluation	NOUN
iiclr-17790	250	32	mechanism	mechanism	NOUN
iiclr-17790	250	33	.	.	PUNCT
iiclr-17790	250	34	"	"	PUNCT
iiclr-17790	251	1	i	i	PRON
iiclr-17790	251	2	d.	d.	VERB
iiclr-17790	251	3	this	this	DET
iiclr-17790	251	4	mechanism	mechanism	NOUN
iiclr-17790	251	5	"	"	PUNCT
iiclr-17790	251	6	would	would	AUX
iiclr-17790	251	7	include	include	VERB
iiclr-17790	251	8	evaluation	evaluation	NOUN
iiclr-17790	251	9	of	of	ADP
iiclr-17790	251	10	the	the	DET
iiclr-17790	251	11	performance	performance	NOUN
iiclr-17790	251	12	of	of	ADP
iiclr-17790	251	13	the	the	DET
iiclr-17790	251	14	board	board	NOUN
iiclr-17790	251	15	as	as	ADP
iiclr-17790	251	16	a	a	DET
iiclr-17790	251	17	whole	whole	NOUN
iiclr-17790	251	18	,	,	PUNCT
iiclr-17790	251	19	the	the	DET
iiclr-17790	251	20	performance	performance	NOUN
iiclr-17790	251	21	of	of	ADP
iiclr-17790	251	22	each	each	DET
iiclr-17790	251	23	committee	committee	NOUN
iiclr-17790	251	24	and	and	CCONJ
iiclr-17790	251	25	[	[	X
iiclr-17790	251	26	that	that	PRON
iiclr-17790	251	27	]	]	PUNCT
iiclr-17790	251	28	of	of	ADP
iiclr-17790	251	29	each	each	DET
iiclr-17790	251	30	individual	individual	ADJ
iiclr-17790	251	31	director	director	NOUN
iiclr-17790	251	32	,	,	PUNCT
iiclr-17790	251	33	as	as	ADP
iiclr-17790	251	34	necessary	necessary	ADJ
iiclr-17790	251	35	.	.	PUNCT
iiclr-17790	251	36	"	"	PUNCT
iiclr-17790	252	1	i	i	PRON
iiclr-17790	252	2	d.	d.	PROPN
iiclr-17790	253	1	[	[	X
iiclr-17790	253	2	vol	vol	NOUN
iiclr-17790	253	3	.	.	PUNCT
iiclr-17790	254	1	14:1	14:1	NUM
iiclr-17790	254	2	corporate	corporate	ADJ
iiclr-17790	254	3	governance	governance	NOUN
iiclr-17790	254	4	in	in	ADP
iiclr-17790	254	5	the	the	DET
iiclr-17790	254	6	united	united	PROPN
iiclr-17790	254	7	states	states	PROPN
iiclr-17790	254	8	executive	executive	NOUN
iiclr-17790	254	9	or	or	CCONJ
iiclr-17790	254	10	supervisory	supervisory	ADJ
iiclr-17790	254	11	directors	director	NOUN
iiclr-17790	254	12	should	should	AUX
iiclr-17790	254	13	be	be	AUX
iiclr-17790	254	14	members	member	NOUN
iiclr-17790	254	15	of	of	ADP
iiclr-17790	254	16	it	it	PRON
iiclr-17790	254	17	.	.	PUNCT
iiclr-17790	255	1	nonetheless	nonetheless	ADV
iiclr-17790	255	2	,	,	PUNCT
iiclr-17790	255	3	the	the	DET
iiclr-17790	255	4	group	group	NOUN
iiclr-17790	255	5	has	have	AUX
iiclr-17790	255	6	taken	take	VERB
iiclr-17790	255	7	the	the	DET
iiclr-17790	255	8	view	view	NOUN
iiclr-17790	255	9	that	that	SCONJ
iiclr-17790	255	10	for	for	ADP
iiclr-17790	255	11	all	all	DET
iiclr-17790	255	12	listed	list	VERB
iiclr-17790	255	13	companies	company	NOUN
iiclr-17790	255	14	in	in	ADP
iiclr-17790	255	15	the	the	DET
iiclr-17790	255	16	e.u	e.u	PROPN
iiclr-17790	255	17	.	.	PUNCT
iiclr-17790	256	1	it	it	PRON
iiclr-17790	256	2	should	should	AUX
iiclr-17790	256	3	be	be	AUX
iiclr-17790	256	4	ensured	ensure	VERB
iiclr-17790	256	5	that	that	SCONJ
iiclr-17790	256	6	,	,	PUNCT
iiclr-17790	256	7	within	within	ADP
iiclr-17790	256	8	the	the	DET
iiclr-17790	256	9	board	board	NOUN
iiclr-17790	256	10	,	,	PUNCT
iiclr-17790	256	11	and	and	CCONJ
iiclr-17790	256	12	to	to	ADP
iiclr-17790	256	13	the	the	DET
iiclr-17790	256	14	extent	extent	NOUN
iiclr-17790	256	15	these	these	PRON
iiclr-17790	256	16	are	be	AUX
iiclr-17790	256	17	board	board	NOUN
iiclr-17790	256	18	matters	matter	NOUN
iiclr-17790	256	19	and	and	CCONJ
iiclr-17790	256	20	not	not	PART
iiclr-17790	256	21	for	for	SCONJ
iiclr-17790	256	22	the	the	DET
iiclr-17790	256	23	shareholders	shareholder	NOUN
iiclr-17790	256	24	to	to	PART
iiclr-17790	256	25	decide	decide	VERB
iiclr-17790	256	26	,	,	PUNCT
iiclr-17790	256	27	the	the	DET
iiclr-17790	256	28	executive	executive	ADJ
iiclr-17790	256	29	directors	director	NOUN
iiclr-17790	256	30	nomination	nomination	NOUN
iiclr-17790	256	31	and	and	CCONJ
iiclr-17790	256	32	remuneration	remuneration	NOUN
iiclr-17790	256	33	and	and	CCONJ
iiclr-17790	256	34	the	the	DET
iiclr-17790	256	35	accounting	accounting	NOUN
iiclr-17790	256	36	audit	audit	NOUN
iiclr-17790	256	37	for	for	ADP
iiclr-17790	256	38	the	the	DET
iiclr-17790	256	39	company	company	NOUN
iiclr-17790	256	40	's	's	PART
iiclr-17790	256	41	performance	performance	NOUN
iiclr-17790	256	42	should	should	AUX
iiclr-17790	256	43	be	be	AUX
iiclr-17790	256	44	decided	decide	VERB
iiclr-17790	256	45	upon	upon	SCONJ
iiclr-17790	256	46	exclusively	exclusively	ADV
iiclr-17790	256	47	by	by	ADP
iiclr-17790	256	48	non	non	ADJ
iiclr-17790	256	49	-	-	ADJ
iiclr-17790	256	50	executive	executive	ADJ
iiclr-17790	256	51	or	or	CCONJ
iiclr-17790	256	52	supervisory	supervisory	ADJ
iiclr-17790	256	53	directors	director	NOUN
iiclr-17790	256	54	,	,	PUNCT
iiclr-17790	256	55	who	who	PRON
iiclr-17790	256	56	are	be	AUX
iiclr-17790	256	57	in	in	ADP
iiclr-17790	256	58	the	the	DET
iiclr-17790	256	59	majority	majority	NOUN
iiclr-17790	256	60	independent.4	independent.4	INTJ
iiclr-17790	256	61	9	9	NUM
iiclr-17790	256	62	unlike	unlike	ADP
iiclr-17790	256	63	the	the	DET
iiclr-17790	256	64	u.s	u.s	PROPN
iiclr-17790	256	65	.	.	PROPN
iiclr-17790	256	66	regulator	regulator	NOUN
iiclr-17790	256	67	,	,	PUNCT
iiclr-17790	256	68	the	the	DET
iiclr-17790	256	69	group	group	NOUN
iiclr-17790	256	70	rejected	reject	VERB
iiclr-17790	256	71	the	the	DET
iiclr-17790	256	72	requirement	requirement	NOUN
iiclr-17790	256	73	for	for	SCONJ
iiclr-17790	256	74	nomination	nomination	NOUN
iiclr-17790	256	75	and	and	CCONJ
iiclr-17790	256	76	audit	audit	NOUN
iiclr-17790	256	77	committees	committee	NOUN
iiclr-17790	256	78	to	to	PART
iiclr-17790	256	79	consist	consist	VERB
iiclr-17790	256	80	exclusively	exclusively	ADV
iiclr-17790	256	81	of	of	ADP
iiclr-17790	256	82	independent	independent	ADJ
iiclr-17790	256	83	nonexecutive	nonexecutive	NOUN
iiclr-17790	256	84	or	or	CCONJ
iiclr-17790	256	85	supervisory	supervisory	ADJ
iiclr-17790	256	86	directors	director	NOUN
iiclr-17790	256	87	as	as	ADP
iiclr-17790	256	88	a	a	DET
iiclr-17790	256	89	european	european	PROPN
iiclr-17790	256	90	rule.5	rule.5	X
iiclr-17790	256	91	"	"	PUNCT
iiclr-17790	256	92	reasonably	reasonably	ADV
iiclr-17790	256	93	,	,	PUNCT
iiclr-17790	256	94	this	this	PRON
iiclr-17790	256	95	is	be	AUX
iiclr-17790	256	96	due	due	ADJ
iiclr-17790	256	97	to	to	ADP
iiclr-17790	256	98	the	the	DET
iiclr-17790	256	99	fact	fact	NOUN
iiclr-17790	256	100	that	that	SCONJ
iiclr-17790	256	101	the	the	DET
iiclr-17790	256	102	group	group	NOUN
iiclr-17790	256	103	had	have	AUX
iiclr-17790	256	104	to	to	PART
iiclr-17790	256	105	take	take	VERB
iiclr-17790	256	106	account	account	NOUN
iiclr-17790	256	107	of	of	ADP
iiclr-17790	256	108	particular	particular	ADJ
iiclr-17790	256	109	situations	situation	NOUN
iiclr-17790	256	110	relevant	relevant	ADJ
iiclr-17790	256	111	to	to	PART
iiclr-17790	256	112	board	board	NOUN
iiclr-17790	256	113	structure	structure	NOUN
iiclr-17790	256	114	in	in	ADP
iiclr-17790	256	115	the	the	DET
iiclr-17790	256	116	e.u	e.u	PROPN
iiclr-17790	256	117	.	.	PROPN
iiclr-17790	256	118	member	member	NOUN
iiclr-17790	256	119	states	state	NOUN
iiclr-17790	256	120	,	,	PUNCT
iiclr-17790	256	121	such	such	ADJ
iiclr-17790	256	122	as	as	ADP
iiclr-17790	256	123	the	the	DET
iiclr-17790	256	124	existence	existence	NOUN
iiclr-17790	256	125	of	of	ADP
iiclr-17790	256	126	controlling	control	VERB
iiclr-17790	256	127	shareholders	shareholder	NOUN
iiclr-17790	256	128	and	and	CCONJ
iiclr-17790	256	129	boards	board	NOUN
iiclr-17790	256	130	that	that	PRON
iiclr-17790	256	131	are	be	AUX
iiclr-17790	256	132	partly	partly	ADV
iiclr-17790	256	133	determined	determine	VERB
iiclr-17790	256	134	by	by	ADP
iiclr-17790	256	135	employees.5	employees.5	PROPN
iiclr-17790	256	136	'	'	PUNCT
iiclr-17790	256	137	it	it	PRON
iiclr-17790	256	138	is	be	AUX
iiclr-17790	256	139	clear	clear	ADJ
iiclr-17790	256	140	that	that	SCONJ
iiclr-17790	256	141	representatives	representative	NOUN
iiclr-17790	256	142	of	of	ADP
iiclr-17790	256	143	controlling	control	VERB
iiclr-17790	256	144	shareholders	shareholder	NOUN
iiclr-17790	256	145	and	and	CCONJ
iiclr-17790	256	146	employees	employee	NOUN
iiclr-17790	256	147	of	of	ADP
iiclr-17790	256	148	the	the	DET
iiclr-17790	256	149	company	company	NOUN
iiclr-17790	256	150	normally	normally	ADV
iiclr-17790	256	151	could	could	AUX
iiclr-17790	256	152	not	not	PART
iiclr-17790	256	153	be	be	AUX
iiclr-17790	256	154	considered	consider	VERB
iiclr-17790	256	155	to	to	PART
iiclr-17790	256	156	be	be	AUX
iiclr-17790	256	157	independent	independent	ADJ
iiclr-17790	256	158	,	,	PUNCT
iiclr-17790	256	159	but	but	CCONJ
iiclr-17790	256	160	it	it	PRON
iiclr-17790	256	161	would	would	AUX
iiclr-17790	256	162	have	have	AUX
iiclr-17790	256	163	gone	go	VERB
iiclr-17790	256	164	too	too	ADV
iiclr-17790	256	165	far	far	ADV
iiclr-17790	256	166	to	to	PART
iiclr-17790	256	167	exclude	exclude	VERB
iiclr-17790	256	168	them	they	PRON
iiclr-17790	256	169	completely	completely	ADV
iiclr-17790	256	170	from	from	ADP
iiclr-17790	256	171	participating	participate	VERB
iiclr-17790	256	172	in	in	ADP
iiclr-17790	256	173	these	these	DET
iiclr-17790	256	174	key	key	ADJ
iiclr-17790	256	175	areas	area	NOUN
iiclr-17790	256	176	.	.	PUNCT
iiclr-17790	257	1	requiring	require	VERB
iiclr-17790	257	2	oversight	oversight	NOUN
iiclr-17790	257	3	by	by	ADP
iiclr-17790	257	4	non	non	ADJ
iiclr-17790	257	5	-	-	ADJ
iiclr-17790	257	6	executive	executive	ADJ
iiclr-17790	257	7	or	or	CCONJ
iiclr-17790	257	8	supervisory	supervisory	ADJ
iiclr-17790	257	9	directors	director	NOUN
iiclr-17790	257	10	who	who	PRON
iiclr-17790	257	11	are	be	AUX
iiclr-17790	257	12	in	in	ADP
iiclr-17790	257	13	the	the	DET
iiclr-17790	257	14	majority	majority	NOUN
iiclr-17790	257	15	independent	independent	ADJ
iiclr-17790	257	16	would	would	AUX
iiclr-17790	257	17	ensure	ensure	VERB
iiclr-17790	257	18	a	a	DET
iiclr-17790	257	19	sufficient	sufficient	ADJ
iiclr-17790	257	20	level	level	NOUN
iiclr-17790	257	21	of	of	ADP
iiclr-17790	257	22	independent	independent	ADJ
iiclr-17790	257	23	oversight	oversight	NOUN
iiclr-17790	257	24	,	,	PUNCT
iiclr-17790	257	25	while	while	SCONJ
iiclr-17790	257	26	taking	take	VERB
iiclr-17790	257	27	into	into	ADP
iiclr-17790	257	28	account	account	NOUN
iiclr-17790	257	29	the	the	DET
iiclr-17790	257	30	specific	specific	ADJ
iiclr-17790	257	31	legal	legal	ADJ
iiclr-17790	257	32	requirements	requirement	NOUN
iiclr-17790	257	33	in	in	ADP
iiclr-17790	257	34	the	the	DET
iiclr-17790	257	35	e.u	e.u	PROPN
iiclr-17790	257	36	.	.	PROPN
iiclr-17790	257	37	member	member	NOUN
iiclr-17790	257	38	states	state	NOUN
iiclr-17790	257	39	.	.	PUNCT
iiclr-17790	258	1	49	49	NUM
iiclr-17790	258	2	.	.	PUNCT
iiclr-17790	259	1	financial	financial	ADJ
iiclr-17790	259	2	reporting	reporting	NOUN
iiclr-17790	259	3	and	and	CCONJ
iiclr-17790	259	4	company	company	NOUN
iiclr-17790	259	5	law	law	NOUN
iiclr-17790	259	6	,	,	PUNCT
iiclr-17790	259	7	final	final	ADJ
iiclr-17790	259	8	report	report	NOUN
iiclr-17790	259	9	,	,	PUNCT
iiclr-17790	259	10	supra	supra	PROPN
iiclr-17790	259	11	note	note	NOUN
iiclr-17790	259	12	17	17	NUM
iiclr-17790	259	13	.	.	PUNCT
iiclr-17790	260	1	in	in	ADP
iiclr-17790	260	2	the	the	DET
iiclr-17790	260	3	group	group	NOUN
iiclr-17790	260	4	's	's	PART
iiclr-17790	260	5	view	view	NOUN
iiclr-17790	260	6	,	,	PUNCT
iiclr-17790	260	7	"	"	PUNCT
iiclr-17790	260	8	independent	independent	ADJ
iiclr-17790	260	9	"	"	PUNCT
iiclr-17790	260	10	means	mean	VERB
iiclr-17790	260	11	"	"	PUNCT
iiclr-17790	260	12	independent	independent	ADJ
iiclr-17790	260	13	in	in	ADP
iiclr-17790	260	14	the	the	DET
iiclr-17790	260	15	operational	operational	ADJ
iiclr-17790	260	16	business	business	NOUN
iiclr-17790	260	17	of	of	ADP
iiclr-17790	260	18	the	the	DET
iiclr-17790	260	19	company	company	NOUN
iiclr-17790	260	20	and	and	CCONJ
iiclr-17790	260	21	of	of	ADP
iiclr-17790	260	22	those	those	PRON
iiclr-17790	260	23	who	who	PRON
iiclr-17790	260	24	take	take	VERB
iiclr-17790	260	25	primary	primary	ADJ
iiclr-17790	260	26	responsibility	responsibility	NOUN
iiclr-17790	260	27	as	as	ADP
iiclr-17790	260	28	executive	executive	ADJ
iiclr-17790	260	29	directors	director	NOUN
iiclr-17790	260	30	,	,	PUNCT
iiclr-17790	260	31	and	and	CCONJ
iiclr-17790	260	32	also	also	ADV
iiclr-17790	260	33	not	not	PART
iiclr-17790	260	34	receiving	receive	VERB
iiclr-17790	260	35	any	any	DET
iiclr-17790	260	36	benefit	benefit	NOUN
iiclr-17790	260	37	from	from	ADP
iiclr-17790	260	38	the	the	DET
iiclr-17790	260	39	company	company	NOUN
iiclr-17790	260	40	other	other	ADJ
iiclr-17790	260	41	than	than	ADP
iiclr-17790	260	42	their	their	PRON
iiclr-17790	260	43	fully	fully	ADV
iiclr-17790	260	44	disclosed	disclose	VERB
iiclr-17790	260	45	remuneration	remuneration	NOUN
iiclr-17790	260	46	as	as	ADP
iiclr-17790	260	47	non	non	ADJ
iiclr-17790	260	48	-	-	ADJ
iiclr-17790	260	49	executive	executive	ADJ
iiclr-17790	260	50	or	or	CCONJ
iiclr-17790	260	51	supervisory	supervisory	ADJ
iiclr-17790	260	52	directors	director	NOUN
iiclr-17790	260	53	.	.	PUNCT
iiclr-17790	260	54	"	"	PUNCT
iiclr-17790	261	1	i	i	PRON
iiclr-17790	261	2	d.	d.	PROPN
iiclr-17790	261	3	50	50	NUM
iiclr-17790	261	4	.	.	PUNCT
iiclr-17790	262	1	i	i	PRON
iiclr-17790	262	2	d.	d.	PROPN
iiclr-17790	262	3	as	as	SCONJ
iiclr-17790	262	4	suggested	suggest	VERB
iiclr-17790	262	5	under	under	ADP
iiclr-17790	262	6	the	the	DET
iiclr-17790	262	7	report	report	NOUN
iiclr-17790	262	8	,	,	PUNCT
iiclr-17790	262	9	the	the	DET
iiclr-17790	262	10	european	european	PROPN
iiclr-17790	262	11	commission	commission	PROPN
iiclr-17790	262	12	should	should	AUX
iiclr-17790	262	13	rapidly	rapidly	ADV
iiclr-17790	262	14	issue	issue	VERB
iiclr-17790	262	15	a	a	DET
iiclr-17790	262	16	recommendation	recommendation	NOUN
iiclr-17790	262	17	to	to	ADP
iiclr-17790	262	18	member	member	NOUN
iiclr-17790	262	19	states	state	NOUN
iiclr-17790	262	20	that	that	SCONJ
iiclr-17790	262	21	they	they	PRON
iiclr-17790	262	22	have	have	AUX
iiclr-17790	262	23	effective	effective	ADJ
iiclr-17790	262	24	rules	rule	NOUN
iiclr-17790	262	25	in	in	ADP
iiclr-17790	262	26	their	their	PRON
iiclr-17790	262	27	company	company	NOUN
iiclr-17790	262	28	laws	law	NOUN
iiclr-17790	262	29	or	or	CCONJ
iiclr-17790	262	30	in	in	ADP
iiclr-17790	262	31	their	their	PRON
iiclr-17790	262	32	national	national	ADJ
iiclr-17790	262	33	corporate	corporate	ADJ
iiclr-17790	262	34	governance	governance	NOUN
iiclr-17790	262	35	codes	code	NOUN
iiclr-17790	262	36	concerning	concern	VERB
iiclr-17790	262	37	principles	principle	NOUN
iiclr-17790	262	38	on	on	ADP
iiclr-17790	262	39	independence	independence	NOUN
iiclr-17790	262	40	and	and	CCONJ
iiclr-17790	262	41	including	include	VERB
iiclr-17790	262	42	a	a	DET
iiclr-17790	262	43	list	list	NOUN
iiclr-17790	262	44	of	of	ADP
iiclr-17790	262	45	relationships	relationship	NOUN
iiclr-17790	262	46	that	that	PRON
iiclr-17790	262	47	would	would	AUX
iiclr-17790	262	48	lead	lead	VERB
iiclr-17790	262	49	a	a	DET
iiclr-17790	262	50	non	non	ADJ
iiclr-17790	262	51	-	-	ADJ
iiclr-17790	262	52	executive	executive	ADJ
iiclr-17790	262	53	or	or	CCONJ
iiclr-17790	262	54	supervisory	supervisory	ADJ
iiclr-17790	262	55	director	director	NOUN
iiclr-17790	262	56	to	to	PART
iiclr-17790	262	57	be	be	AUX
iiclr-17790	262	58	considered	consider	VERB
iiclr-17790	262	59	as	as	ADP
iiclr-17790	262	60	not	not	PART
iiclr-17790	262	61	independent	independent	ADJ
iiclr-17790	262	62	.	.	PUNCT
iiclr-17790	263	1	i	i	PRON
iiclr-17790	263	2	d.	d.	PROPN
iiclr-17790	263	3	51	51	NUM
iiclr-17790	263	4	.	.	PUNCT
iiclr-17790	264	1	generally	generally	ADV
iiclr-17790	264	2	,	,	PUNCT
iiclr-17790	264	3	both	both	CCONJ
iiclr-17790	264	4	the	the	DET
iiclr-17790	264	5	unitary	unitary	ADJ
iiclr-17790	264	6	board	board	NOUN
iiclr-17790	264	7	of	of	ADP
iiclr-17790	264	8	directors	director	NOUN
iiclr-17790	264	9	and	and	CCONJ
iiclr-17790	264	10	the	the	DET
iiclr-17790	264	11	supervisory	supervisory	ADJ
iiclr-17790	264	12	board	board	NOUN
iiclr-17790	264	13	(	(	PUNCT
iiclr-17790	264	14	in	in	ADP
iiclr-17790	264	15	the	the	DET
iiclr-17790	264	16	twotier	twoti	ADJ
iiclr-17790	264	17	structure	structure	NOUN
iiclr-17790	264	18	)	)	PUNCT
iiclr-17790	264	19	are	be	AUX
iiclr-17790	264	20	elected	elect	VERB
iiclr-17790	264	21	by	by	ADP
iiclr-17790	264	22	shareholders	shareholder	NOUN
iiclr-17790	264	23	through	through	ADP
iiclr-17790	264	24	participation	participation	NOUN
iiclr-17790	264	25	in	in	ADP
iiclr-17790	264	26	general	general	ADJ
iiclr-17790	264	27	meetings	meeting	NOUN
iiclr-17790	264	28	.	.	PUNCT
iiclr-17790	265	1	however	however	ADV
iiclr-17790	265	2	,	,	PUNCT
iiclr-17790	265	3	in	in	ADP
iiclr-17790	265	4	certain	certain	ADJ
iiclr-17790	265	5	member	member	NOUN
iiclr-17790	265	6	states	state	NOUN
iiclr-17790	265	7	(	(	PUNCT
iiclr-17790	265	8	such	such	ADJ
iiclr-17790	265	9	as	as	ADP
iiclr-17790	265	10	austria	austria	PROPN
iiclr-17790	265	11	,	,	PUNCT
iiclr-17790	265	12	denmark	denmark	PROPN
iiclr-17790	265	13	,	,	PUNCT
iiclr-17790	265	14	germany	germany	PROPN
iiclr-17790	265	15	,	,	PUNCT
iiclr-17790	265	16	luxembourg	luxembourg	PROPN
iiclr-17790	265	17	and	and	CCONJ
iiclr-17790	265	18	sweden	sweden	PROPN
iiclr-17790	265	19	)	)	PUNCT
iiclr-17790	265	20	,	,	PUNCT
iiclr-17790	265	21	employees	employee	NOUN
iiclr-17790	265	22	of	of	ADP
iiclr-17790	265	23	companies	company	NOUN
iiclr-17790	265	24	of	of	ADP
iiclr-17790	265	25	a	a	DET
iiclr-17790	265	26	certain	certain	ADJ
iiclr-17790	265	27	size	size	NOUN
iiclr-17790	265	28	have	have	VERB
iiclr-17790	265	29	the	the	DET
iiclr-17790	265	30	right	right	NOUN
iiclr-17790	265	31	to	to	PART
iiclr-17790	265	32	elect	elect	VERB
iiclr-17790	265	33	some	some	DET
iiclr-17790	265	34	members	member	NOUN
iiclr-17790	265	35	of	of	ADP
iiclr-17790	265	36	the	the	DET
iiclr-17790	265	37	supervisory	supervisory	ADJ
iiclr-17790	265	38	body	body	NOUN
iiclr-17790	265	39	.	.	PUNCT
iiclr-17790	266	1	in	in	ADP
iiclr-17790	266	2	finland	finland	PROPN
iiclr-17790	266	3	and	and	CCONJ
iiclr-17790	266	4	france	france	PROPN
iiclr-17790	266	5	,	,	PUNCT
iiclr-17790	266	6	the	the	DET
iiclr-17790	266	7	company	company	NOUN
iiclr-17790	266	8	articles	article	NOUN
iiclr-17790	266	9	of	of	ADP
iiclr-17790	266	10	incorporation	incorporation	NOUN
iiclr-17790	266	11	may	may	AUX
iiclr-17790	266	12	provide	provide	VERB
iiclr-17790	266	13	for	for	ADP
iiclr-17790	266	14	such	such	DET
iiclr-17790	266	15	a	a	DET
iiclr-17790	266	16	right	right	NOUN
iiclr-17790	266	17	.	.	PUNCT
iiclr-17790	267	1	under	under	ADP
iiclr-17790	267	2	the	the	DET
iiclr-17790	267	3	law	law	NOUN
iiclr-17790	267	4	of	of	ADP
iiclr-17790	267	5	some	some	DET
iiclr-17790	267	6	member	member	NOUN
iiclr-17790	267	7	states	state	NOUN
iiclr-17790	267	8	,	,	PUNCT
iiclr-17790	267	9	work	work	NOUN
iiclr-17790	267	10	councils	council	NOUN
iiclr-17790	267	11	may	may	AUX
iiclr-17790	267	12	also	also	ADV
iiclr-17790	267	13	have	have	VERB
iiclr-17790	267	14	an	an	DET
iiclr-17790	267	15	advisory	advisory	ADJ
iiclr-17790	267	16	voice	voice	NOUN
iiclr-17790	267	17	on	on	ADP
iiclr-17790	267	18	certain	certain	ADJ
iiclr-17790	267	19	issues	issue	NOUN
iiclr-17790	267	20	addressed	address	VERB
iiclr-17790	267	21	by	by	ADP
iiclr-17790	267	22	the	the	DET
iiclr-17790	267	23	supervisory	supervisory	ADJ
iiclr-17790	267	24	body	body	NOUN
iiclr-17790	267	25	,	,	PUNCT
iiclr-17790	267	26	as	as	ADP
iiclr-17790	267	27	in	in	ADP
iiclr-17790	267	28	the	the	DET
iiclr-17790	267	29	netherlands	netherlands	PROPN
iiclr-17790	267	30	and	and	CCONJ
iiclr-17790	267	31	france	france	PROPN
iiclr-17790	267	32	.	.	PUNCT
iiclr-17790	268	1	in	in	ADP
iiclr-17790	268	2	particular	particular	ADJ
iiclr-17790	268	3	,	,	PUNCT
iiclr-17790	268	4	in	in	ADP
iiclr-17790	268	5	the	the	DET
iiclr-17790	268	6	netherlands	netherlands	PROPN
iiclr-17790	268	7	,	,	PUNCT
iiclr-17790	268	8	where	where	SCONJ
iiclr-17790	268	9	the	the	DET
iiclr-17790	268	10	supervisory	supervisory	ADJ
iiclr-17790	268	11	board	board	NOUN
iiclr-17790	268	12	is	be	AUX
iiclr-17790	268	13	self	self	NOUN
iiclr-17790	268	14	-	-	PUNCT
iiclr-17790	268	15	selecting	selecting	NOUN
iiclr-17790	268	16	,	,	PUNCT
iiclr-17790	268	17	a	a	DET
iiclr-17790	268	18	new	new	ADJ
iiclr-17790	268	19	legislation	legislation	NOUN
iiclr-17790	268	20	is	be	AUX
iiclr-17790	268	21	currently	currently	ADV
iiclr-17790	268	22	pending	pende	VERB
iiclr-17790	268	23	which	which	PRON
iiclr-17790	268	24	would	would	AUX
iiclr-17790	268	25	give	give	VERB
iiclr-17790	268	26	employees	employee	NOUN
iiclr-17790	268	27	a	a	DET
iiclr-17790	268	28	role	role	NOUN
iiclr-17790	268	29	in	in	ADP
iiclr-17790	268	30	nominating	nominating	NOUN
iiclr-17790	268	31	(	(	PUNCT
iiclr-17790	268	32	but	but	CCONJ
iiclr-17790	268	33	not	not	PART
iiclr-17790	268	34	electing	elect	VERB
iiclr-17790	268	35	)	)	PUNCT
iiclr-17790	268	36	supervisory	supervisory	ADJ
iiclr-17790	268	37	board	board	NOUN
iiclr-17790	268	38	members	member	NOUN
iiclr-17790	268	39	in	in	ADP
iiclr-17790	268	40	structure	structure	NOUN
iiclr-17790	268	41	regime	regime	NOUN
iiclr-17790	268	42	companies	company	NOUN
iiclr-17790	268	43	,	,	PUNCT
iiclr-17790	268	44	whilst	whilst	SCONJ
iiclr-17790	268	45	the	the	DET
iiclr-17790	268	46	right	right	NOUN
iiclr-17790	268	47	of	of	ADP
iiclr-17790	268	48	election	election	NOUN
iiclr-17790	268	49	is	be	AUX
iiclr-17790	268	50	given	give	VERB
iiclr-17790	268	51	to	to	ADP
iiclr-17790	268	52	shareholders	shareholder	NOUN
iiclr-17790	268	53	.	.	PUNCT
iiclr-17790	269	1	the	the	DET
iiclr-17790	269	2	dutch	dutch	ADJ
iiclr-17790	269	3	corporate	corporate	ADJ
iiclr-17790	269	4	governance	governance	NOUN
iiclr-17790	269	5	code	code	NOUN
iiclr-17790	269	6	:	:	PUNCT
iiclr-17790	269	7	principles	principle	NOUN
iiclr-17790	269	8	of	of	ADP
iiclr-17790	269	9	good	good	ADJ
iiclr-17790	269	10	corporate	corporate	ADJ
iiclr-17790	269	11	governance	governance	NOUN
iiclr-17790	269	12	and	and	CCONJ
iiclr-17790	269	13	best	good	ADJ
iiclr-17790	269	14	practices	practice	NOUN
iiclr-17790	269	15	provisions	provision	NOUN
iiclr-17790	269	16	,	,	PUNCT
iiclr-17790	269	17	draft	draft	NOUN
iiclr-17790	269	18	,	,	PUNCT
iiclr-17790	269	19	july	july	PROPN
iiclr-17790	269	20	1	1	NUM
iiclr-17790	269	21	,	,	PUNCT
iiclr-17790	269	22	2003	2003	NUM
iiclr-17790	269	23	,	,	PUNCT
iiclr-17790	269	24	available	available	ADJ
iiclr-17790	269	25	at	at	ADP
iiclr-17790	269	26	corpgov.nl/page/downloads/	corpgov.nl/page/downloads/	PRON
iiclr-17790	269	27	conceptcode%20engels%20deftnitief.pdf	conceptcode%20engels%20deftnitief.pdf	NOUN
iiclr-17790	269	28	(	(	PUNCT
iiclr-17790	269	29	last	last	ADV
iiclr-17790	269	30	visited	visit	VERB
iiclr-17790	269	31	nov	nov	PROPN
iiclr-17790	269	32	.	.	PROPN
iiclr-17790	269	33	7	7	NUM
iiclr-17790	269	34	,	,	PUNCT
iiclr-17790	269	35	2003	2003	NUM
iiclr-17790	269	36	)	)	PUNCT
iiclr-17790	269	37	.	.	PUNCT
iiclr-17790	270	1	2003	2003	NUM
iiclr-17790	270	2	]	]	PUNCT
iiclr-17790	270	3	ind	ind	NOUN
iiclr-17790	270	4	.	.	PUNCT
iiclr-17790	271	1	int'l	int'l	PROPN
iiclr-17790	271	2	&	&	CCONJ
iiclr-17790	271	3	comp	comp	PROPN
iiclr-17790	271	4	.	.	PUNCT
iiclr-17790	272	1	l.	l.	PROPN
iiclr-17790	272	2	rev	rev	PROPN
iiclr-17790	272	3	.	.	PROPN
iiclr-17790	272	4	4	4	X
iiclr-17790	272	5	.	.	X
iiclr-17790	272	6	executive	executive	PROPN
iiclr-17790	272	7	compensation	compensation	PROPN
iiclr-17790	272	8	the	the	DET
iiclr-17790	272	9	act	act	NOUN
iiclr-17790	272	10	contains	contain	VERB
iiclr-17790	272	11	two	two	NUM
iiclr-17790	272	12	important	important	ADJ
iiclr-17790	272	13	provisions	provision	NOUN
iiclr-17790	272	14	concerning	concern	VERB
iiclr-17790	272	15	executive	executive	ADJ
iiclr-17790	272	16	compensation	compensation	NOUN
iiclr-17790	272	17	.	.	PUNCT
iiclr-17790	273	1	first	first	ADV
iiclr-17790	273	2	,	,	PUNCT
iiclr-17790	273	3	section	section	NOUN
iiclr-17790	273	4	304(a	304(a	PROPN
iiclr-17790	273	5	)	)	PUNCT
iiclr-17790	273	6	provides	provide	VERB
iiclr-17790	273	7	for	for	ADP
iiclr-17790	273	8	the	the	DET
iiclr-17790	273	9	obligation	obligation	NOUN
iiclr-17790	273	10	on	on	ADP
iiclr-17790	273	11	the	the	DET
iiclr-17790	273	12	part	part	NOUN
iiclr-17790	273	13	of	of	ADP
iiclr-17790	273	14	the	the	DET
iiclr-17790	273	15	ceo	ceo	NOUN
iiclr-17790	273	16	and	and	CCONJ
iiclr-17790	273	17	cfo	cfo	VERB
iiclr-17790	273	18	to	to	PART
iiclr-17790	273	19	disgorge	disgorge	VERB
iiclr-17790	273	20	certain	certain	ADJ
iiclr-17790	273	21	bonuses	bonus	NOUN
iiclr-17790	273	22	,	,	PUNCT
iiclr-17790	273	23	equity	equity	NOUN
iiclr-17790	273	24	-	-	PUNCT
iiclr-17790	273	25	based	base	VERB
iiclr-17790	273	26	compensation	compensation	NOUN
iiclr-17790	273	27	,	,	PUNCT
iiclr-17790	273	28	and	and	CCONJ
iiclr-17790	273	29	profits	profit	NOUN
iiclr-17790	273	30	from	from	ADP
iiclr-17790	273	31	equity	equity	NOUN
iiclr-17790	273	32	transactions	transaction	NOUN
iiclr-17790	273	33	in	in	ADP
iiclr-17790	273	34	connection	connection	NOUN
iiclr-17790	273	35	with	with	ADP
iiclr-17790	273	36	certain	certain	ADJ
iiclr-17790	273	37	restatement	restatement	NOUN
iiclr-17790	273	38	of	of	ADP
iiclr-17790	273	39	financial	financial	ADJ
iiclr-17790	273	40	statements	statement	NOUN
iiclr-17790	273	41	"	"	PUNCT
iiclr-17790	273	42	due	due	ADP
iiclr-17790	273	43	to	to	ADP
iiclr-17790	273	44	the	the	DET
iiclr-17790	273	45	material	material	ADJ
iiclr-17790	273	46	noncompliance	noncompliance	NOUN
iiclr-17790	273	47	of	of	ADP
iiclr-17790	273	48	the	the	DET
iiclr-17790	273	49	issuer	issuer	NOUN
iiclr-17790	273	50	,	,	PUNCT
iiclr-17790	273	51	as	as	ADP
iiclr-17790	273	52	a	a	DET
iiclr-17790	273	53	result	result	NOUN
iiclr-17790	273	54	of	of	ADP
iiclr-17790	273	55	misconduct	misconduct	NOUN
iiclr-17790	273	56	,	,	PUNCT
iiclr-17790	273	57	with	with	ADP
iiclr-17790	273	58	any	any	DET
iiclr-17790	273	59	financial	financial	ADJ
iiclr-17790	273	60	reporting	reporting	NOUN
iiclr-17790	273	61	requirement	requirement	NOUN
iiclr-17790	273	62	under	under	ADP
iiclr-17790	273	63	the	the	DET
iiclr-17790	273	64	securities	security	NOUN
iiclr-17790	273	65	laws	law	NOUN
iiclr-17790	273	66	.	.	PUNCT
iiclr-17790	274	1	52	52	NUM
iiclr-17790	274	2	second	second	ADJ
iiclr-17790	274	3	,	,	PUNCT
iiclr-17790	274	4	under	under	ADP
iiclr-17790	274	5	section	section	NOUN
iiclr-17790	274	6	402(a	402(a	PROPN
iiclr-17790	274	7	)	)	PUNCT
iiclr-17790	274	8	,	,	PUNCT
iiclr-17790	274	9	issuers	issuer	NOUN
iiclr-17790	274	10	are	be	AUX
iiclr-17790	274	11	prohibited	prohibit	VERB
iiclr-17790	274	12	from	from	ADP
iiclr-17790	274	13	making	make	VERB
iiclr-17790	274	14	loans	loan	NOUN
iiclr-17790	274	15	or	or	CCONJ
iiclr-17790	274	16	extending	extend	VERB
iiclr-17790	274	17	credit	credit	NOUN
iiclr-17790	274	18	to	to	ADP
iiclr-17790	274	19	directors	director	NOUN
iiclr-17790	274	20	and	and	CCONJ
iiclr-17790	274	21	executive	executive	ADJ
iiclr-17790	274	22	officers	officer	NOUN
iiclr-17790	274	23	,	,	PUNCT
iiclr-17790	274	24	subject	subject	ADJ
iiclr-17790	274	25	to	to	ADP
iiclr-17790	274	26	very	very	ADV
iiclr-17790	274	27	limited	limited	ADJ
iiclr-17790	274	28	exceptions	exception	NOUN
iiclr-17790	274	29	relating	relate	VERB
iiclr-17790	274	30	mainly	mainly	ADV
iiclr-17790	274	31	to	to	ADP
iiclr-17790	274	32	u.s	u.s	PROPN
iiclr-17790	274	33	.	.	PROPN
iiclr-17790	274	34	financial	financial	ADJ
iiclr-17790	274	35	institutions.53	institutions.53	NOUN
iiclr-17790	274	36	issuers	issuer	NOUN
iiclr-17790	274	37	also	also	ADV
iiclr-17790	274	38	can	can	AUX
iiclr-17790	274	39	not	not	PART
iiclr-17790	274	40	materially	materially	ADV
iiclr-17790	274	41	modify	modify	VERB
iiclr-17790	274	42	or	or	CCONJ
iiclr-17790	274	43	renew	renew	VERB
iiclr-17790	274	44	any	any	DET
iiclr-17790	274	45	existing	exist	VERB
iiclr-17790	274	46	loans.54	loans.54	NOUN
iiclr-17790	274	47	given	give	VERB
iiclr-17790	274	48	the	the	DET
iiclr-17790	274	49	broad	broad	ADJ
iiclr-17790	274	50	scope	scope	NOUN
iiclr-17790	274	51	of	of	ADP
iiclr-17790	274	52	this	this	DET
iiclr-17790	274	53	provision	provision	NOUN
iiclr-17790	274	54	,	,	PUNCT
iiclr-17790	274	55	non	non	ADJ
iiclr-17790	274	56	-	-	ADJ
iiclr-17790	274	57	u.s	u.s	PROPN
iiclr-17790	274	58	.	.	PROPN
iiclr-17790	274	59	reporting	reporting	NOUN
iiclr-17790	274	60	companies	company	NOUN
iiclr-17790	274	61	should	should	AUX
iiclr-17790	274	62	consult	consult	VERB
iiclr-17790	274	63	with	with	ADP
iiclr-17790	274	64	counsel	counsel	NOUN
iiclr-17790	274	65	before	before	ADP
iiclr-17790	274	66	authorizing	authorize	VERB
iiclr-17790	274	67	or	or	CCONJ
iiclr-17790	274	68	making	make	VERB
iiclr-17790	274	69	any	any	DET
iiclr-17790	274	70	payments	payment	NOUN
iiclr-17790	274	71	or	or	CCONJ
iiclr-17790	274	72	advancing	advance	VERB
iiclr-17790	274	73	any	any	DET
iiclr-17790	274	74	funds	fund	NOUN
iiclr-17790	274	75	to	to	ADP
iiclr-17790	274	76	,	,	PUNCT
iiclr-17790	274	77	or	or	CCONJ
iiclr-17790	274	78	for	for	ADP
iiclr-17790	274	79	the	the	DET
iiclr-17790	274	80	benefit	benefit	NOUN
iiclr-17790	274	81	of	of	ADP
iiclr-17790	274	82	,	,	PUNCT
iiclr-17790	274	83	executive	executive	ADJ
iiclr-17790	274	84	officers	officer	NOUN
iiclr-17790	274	85	or	or	CCONJ
iiclr-17790	274	86	directors	director	NOUN
iiclr-17790	274	87	that	that	PRON
iiclr-17790	274	88	might	might	AUX
iiclr-17790	274	89	be	be	AUX
iiclr-17790	274	90	viewed	view	VERB
iiclr-17790	274	91	as	as	ADP
iiclr-17790	274	92	a	a	DET
iiclr-17790	274	93	loan	loan	NOUN
iiclr-17790	274	94	or	or	CCONJ
iiclr-17790	274	95	extension	extension	NOUN
iiclr-17790	274	96	of	of	ADP
iiclr-17790	274	97	credit	credit	NOUN
iiclr-17790	274	98	,	,	PUNCT
iiclr-17790	274	99	even	even	ADV
iiclr-17790	274	100	if	if	SCONJ
iiclr-17790	274	101	the	the	DET
iiclr-17790	274	102	payments	payment	NOUN
iiclr-17790	274	103	are	be	AUX
iiclr-17790	274	104	not	not	PART
iiclr-17790	274	105	prohibited	prohibit	VERB
iiclr-17790	274	106	in	in	ADP
iiclr-17790	274	107	the	the	DET
iiclr-17790	274	108	company	company	NOUN
iiclr-17790	274	109	's	's	PART
iiclr-17790	274	110	home	home	NOUN
iiclr-17790	274	111	country	country	NOUN
iiclr-17790	274	112	or	or	CCONJ
iiclr-17790	274	113	are	be	AUX
iiclr-17790	274	114	even	even	ADV
iiclr-17790	274	115	required	require	VERB
iiclr-17790	274	116	by	by	ADP
iiclr-17790	274	117	an	an	DET
iiclr-17790	274	118	employment	employment	NOUN
iiclr-17790	274	119	agreement	agreement	NOUN
iiclr-17790	274	120	or	or	CCONJ
iiclr-17790	274	121	other	other	ADJ
iiclr-17790	274	122	contract	contract	NOUN
iiclr-17790	274	123	.	.	PUNCT
iiclr-17790	275	1	5	5	X
iiclr-17790	275	2	.	.	PUNCT
iiclr-17790	275	3	ethical	ethical	ADJ
iiclr-17790	275	4	conduct	conduct	NOUN
iiclr-17790	275	5	under	under	ADP
iiclr-17790	275	6	the	the	DET
iiclr-17790	275	7	reform	reform	NOUN
iiclr-17790	275	8	,	,	PUNCT
iiclr-17790	275	9	the	the	DET
iiclr-17790	275	10	challenge	challenge	NOUN
iiclr-17790	275	11	for	for	ADP
iiclr-17790	275	12	u.s	u.s	PROPN
iiclr-17790	275	13	.	.	PROPN
iiclr-17790	275	14	listed	list	VERB
iiclr-17790	275	15	companies	company	NOUN
iiclr-17790	275	16	,	,	PUNCT
iiclr-17790	275	17	as	as	ADV
iiclr-17790	275	18	well	well	ADV
iiclr-17790	275	19	as	as	ADP
iiclr-17790	275	20	for	for	ADP
iiclr-17790	275	21	foreign	foreign	ADJ
iiclr-17790	275	22	private	private	ADJ
iiclr-17790	275	23	issuers	issuer	NOUN
iiclr-17790	275	24	,	,	PUNCT
iiclr-17790	275	25	is	be	AUX
iiclr-17790	275	26	to	to	PART
iiclr-17790	275	27	create	create	VERB
iiclr-17790	275	28	a	a	DET
iiclr-17790	275	29	corporate	corporate	ADJ
iiclr-17790	275	30	culture	culture	NOUN
iiclr-17790	275	31	,	,	PUNCT
iiclr-17790	275	32	which	which	PRON
iiclr-17790	275	33	promotes	promote	VERB
iiclr-17790	275	34	ethical	ethical	ADJ
iiclr-17790	275	35	conduct	conduct	NOUN
iiclr-17790	275	36	on	on	ADP
iiclr-17790	275	37	the	the	DET
iiclr-17790	275	38	part	part	NOUN
iiclr-17790	275	39	of	of	ADP
iiclr-17790	275	40	the	the	DET
iiclr-17790	275	41	organizations	organization	NOUN
iiclr-17790	275	42	and	and	CCONJ
iiclr-17790	275	43	its	its	PRON
iiclr-17790	275	44	employees	employee	NOUN
iiclr-17790	275	45	by	by	ADP
iiclr-17790	275	46	supporting	support	VERB
iiclr-17790	275	47	responsible	responsible	ADJ
iiclr-17790	275	48	behaviors	behavior	NOUN
iiclr-17790	275	49	and	and	CCONJ
iiclr-17790	275	50	building	build	VERB
iiclr-17790	275	51	environments	environment	NOUN
iiclr-17790	275	52	in	in	ADP
iiclr-17790	275	53	which	which	PRON
iiclr-17790	275	54	employees	employee	NOUN
iiclr-17790	275	55	take	take	VERB
iiclr-17790	275	56	the	the	DET
iiclr-17790	275	57	initiative	initiative	NOUN
iiclr-17790	275	58	to	to	PART
iiclr-17790	275	59	address	address	VERB
iiclr-17790	275	60	misconduct	misconduct	NOUN
iiclr-17790	275	61	.	.	PUNCT
iiclr-17790	276	1	to	to	ADP
iiclr-17790	276	2	this	this	DET
iiclr-17790	276	3	purpose	purpose	NOUN
iiclr-17790	276	4	,	,	PUNCT
iiclr-17790	276	5	the	the	DET
iiclr-17790	276	6	act	act	NOUN
iiclr-17790	276	7	provides	provide	VERB
iiclr-17790	276	8	for	for	ADP
iiclr-17790	276	9	whistleblower	whistleblower	NOUN
iiclr-17790	276	10	protection	protection	NOUN
iiclr-17790	276	11	.	.	PUNCT
iiclr-17790	277	1	under	under	ADP
iiclr-17790	277	2	section	section	NOUN
iiclr-17790	277	3	806	806	NUM
iiclr-17790	277	4	,	,	PUNCT
iiclr-17790	277	5	employees	employee	NOUN
iiclr-17790	277	6	are	be	AUX
iiclr-17790	277	7	protected	protect	VERB
iiclr-17790	277	8	against	against	ADP
iiclr-17790	277	9	retaliatory	retaliatory	ADJ
iiclr-17790	277	10	discharge	discharge	NOUN
iiclr-17790	277	11	or	or	CCONJ
iiclr-17790	277	12	other	other	ADJ
iiclr-17790	277	13	adverse	adverse	ADJ
iiclr-17790	277	14	employment	employment	NOUN
iiclr-17790	277	15	action	action	NOUN
iiclr-17790	277	16	for	for	ADP
iiclr-17790	277	17	providing	provide	VERB
iiclr-17790	277	18	information	information	NOUN
iiclr-17790	277	19	to	to	ADP
iiclr-17790	277	20	supervisors	supervisor	NOUN
iiclr-17790	277	21	,	,	PUNCT
iiclr-17790	277	22	the	the	DET
iiclr-17790	277	23	u.s	u.s	PROPN
iiclr-17790	277	24	.	.	PROPN
iiclr-17790	277	25	government	government	NOUN
iiclr-17790	277	26	,	,	PUNCT
iiclr-17790	277	27	or	or	CCONJ
iiclr-17790	277	28	the	the	DET
iiclr-17790	277	29	u.s	u.s	PROPN
iiclr-17790	277	30	.	.	PROPN
iiclr-17790	277	31	congress	congress	PROPN
iiclr-17790	277	32	regarding	regard	VERB
iiclr-17790	277	33	conduct	conduct	NOUN
iiclr-17790	277	34	that	that	SCONJ
iiclr-17790	277	35	the	the	DET
iiclr-17790	277	36	employee	employee	NOUN
iiclr-17790	277	37	reasonably	reasonably	ADV
iiclr-17790	277	38	believes	believe	VERB
iiclr-17790	277	39	violates	violate	VERB
iiclr-17790	277	40	u.s	u.s	PROPN
iiclr-17790	277	41	.	.	PROPN
iiclr-17790	277	42	securities	securities	PROPN
iiclr-17790	277	43	or	or	CCONJ
iiclr-17790	277	44	antifraud	antifraud	PROPN
iiclr-17790	277	45	laws.55	laws.55	NOUN
iiclr-17790	277	46	though	though	SCONJ
iiclr-17790	277	47	it	it	PRON
iiclr-17790	277	48	is	be	AUX
iiclr-17790	277	49	not	not	PART
iiclr-17790	277	50	clear	clear	ADJ
iiclr-17790	277	51	how	how	SCONJ
iiclr-17790	277	52	this	this	DET
iiclr-17790	277	53	provision	provision	NOUN
iiclr-17790	277	54	will	will	AUX
iiclr-17790	277	55	be	be	AUX
iiclr-17790	277	56	effective	effective	ADJ
iiclr-17790	277	57	in	in	ADP
iiclr-17790	277	58	the	the	DET
iiclr-17790	277	59	case	case	NOUN
iiclr-17790	277	60	of	of	ADP
iiclr-17790	277	61	foreign	foreign	ADJ
iiclr-17790	277	62	private	private	ADJ
iiclr-17790	277	63	52	52	NUM
iiclr-17790	277	64	.	.	NOUN
iiclr-17790	277	65	15	15	NUM
iiclr-17790	277	66	u.s.c	u.s.c	NOUN
iiclr-17790	277	67	.	.	PUNCT
iiclr-17790	278	1	§	§	PROPN
iiclr-17790	278	2	7241	7241	NUM
iiclr-17790	278	3	(	(	PUNCT
iiclr-17790	278	4	2002	2002	NUM
iiclr-17790	278	5	)	)	PUNCT
iiclr-17790	278	6	.	.	PUNCT
iiclr-17790	279	1	53	53	NUM
iiclr-17790	279	2	.	.	NOUN
iiclr-17790	279	3	15	15	NUM
iiclr-17790	279	4	u.s.c	u.s.c	NOUN
iiclr-17790	279	5	.	.	PUNCT
iiclr-17790	279	6	78	78	NUM
iiclr-17790	280	1	§	§	PROPN
iiclr-17790	280	2	7243	7243	NUM
iiclr-17790	280	3	(	(	PUNCT
iiclr-17790	280	4	2003	2003	NUM
iiclr-17790	280	5	)	)	PUNCT
iiclr-17790	280	6	.	.	PUNCT
iiclr-17790	281	1	the	the	DET
iiclr-17790	281	2	act	act	NOUN
iiclr-17790	281	3	contains	contain	VERB
iiclr-17790	281	4	two	two	NUM
iiclr-17790	281	5	exceptions	exception	NOUN
iiclr-17790	281	6	designed	design	VERB
iiclr-17790	281	7	to	to	PART
iiclr-17790	281	8	mitigate	mitigate	VERB
iiclr-17790	281	9	this	this	DET
iiclr-17790	281	10	burden	burden	NOUN
iiclr-17790	281	11	for	for	ADP
iiclr-17790	281	12	banks	bank	NOUN
iiclr-17790	281	13	and	and	CCONJ
iiclr-17790	281	14	other	other	ADJ
iiclr-17790	281	15	financial	financial	ADJ
iiclr-17790	281	16	institutions	institution	NOUN
iiclr-17790	281	17	;	;	PUNCT
iiclr-17790	281	18	however	however	ADV
iiclr-17790	281	19	,	,	PUNCT
iiclr-17790	281	20	only	only	ADV
iiclr-17790	281	21	one	one	NUM
iiclr-17790	281	22	of	of	ADP
iiclr-17790	281	23	these	these	DET
iiclr-17790	281	24	exceptions	exception	NOUN
iiclr-17790	281	25	is	be	AUX
iiclr-17790	281	26	likely	likely	ADJ
iiclr-17790	281	27	to	to	PART
iiclr-17790	281	28	be	be	AUX
iiclr-17790	281	29	helpful	helpful	ADJ
iiclr-17790	281	30	to	to	ADP
iiclr-17790	281	31	non	non	ADJ
iiclr-17790	281	32	-	-	ADJ
iiclr-17790	281	33	u.s	u.s	ADJ
iiclr-17790	281	34	.	.	PROPN
iiclr-17790	281	35	financial	financial	ADJ
iiclr-17790	281	36	institutions	institution	NOUN
iiclr-17790	281	37	.	.	PUNCT
iiclr-17790	282	1	i	i	PRON
iiclr-17790	282	2	d.	d.	PROPN
iiclr-17790	282	3	one	one	NUM
iiclr-17790	282	4	exception	exception	NOUN
iiclr-17790	282	5	generally	generally	ADV
iiclr-17790	282	6	permits	permit	VERB
iiclr-17790	282	7	consumer	consumer	NOUN
iiclr-17790	282	8	loans	loan	NOUN
iiclr-17790	282	9	made	make	VERB
iiclr-17790	282	10	in	in	ADP
iiclr-17790	282	11	the	the	DET
iiclr-17790	282	12	ordinary	ordinary	ADJ
iiclr-17790	282	13	course	course	NOUN
iiclr-17790	282	14	of	of	ADP
iiclr-17790	282	15	business	business	NOUN
iiclr-17790	282	16	,	,	PUNCT
iiclr-17790	282	17	of	of	ADP
iiclr-17790	282	18	the	the	DET
iiclr-17790	282	19	same	same	ADJ
iiclr-17790	282	20	type	type	NOUN
iiclr-17790	282	21	,	,	PUNCT
iiclr-17790	282	22	and	and	CCONJ
iiclr-17790	282	23	on	on	ADP
iiclr-17790	282	24	the	the	DET
iiclr-17790	282	25	same	same	ADJ
iiclr-17790	282	26	terms	term	NOUN
iiclr-17790	282	27	made	make	VERB
iiclr-17790	282	28	generally	generally	ADV
iiclr-17790	282	29	available	available	ADJ
iiclr-17790	282	30	to	to	ADP
iiclr-17790	282	31	the	the	DET
iiclr-17790	282	32	public	public	NOUN
iiclr-17790	282	33	(	(	PUNCT
iiclr-17790	282	34	home	home	NOUN
iiclr-17790	282	35	mortgages	mortgage	NOUN
iiclr-17790	282	36	should	should	AUX
iiclr-17790	282	37	also	also	ADV
iiclr-17790	282	38	be	be	AUX
iiclr-17790	282	39	permitted	permit	VERB
iiclr-17790	282	40	if	if	SCONJ
iiclr-17790	282	41	they	they	PRON
iiclr-17790	282	42	meet	meet	VERB
iiclr-17790	282	43	these	these	DET
iiclr-17790	282	44	requirements	requirement	NOUN
iiclr-17790	282	45	)	)	PUNCT
iiclr-17790	282	46	.	.	PUNCT
iiclr-17790	283	1	i	i	PRON
iiclr-17790	283	2	d.	d.	PROPN
iiclr-17790	283	3	the	the	DET
iiclr-17790	283	4	other	other	ADJ
iiclr-17790	283	5	exception	exception	NOUN
iiclr-17790	283	6	exempts	exempt	VERB
iiclr-17790	283	7	loans	loan	NOUN
iiclr-17790	283	8	made	make	VERB
iiclr-17790	283	9	by	by	ADP
iiclr-17790	283	10	banks	bank	NOUN
iiclr-17790	283	11	and	and	CCONJ
iiclr-17790	283	12	thrifts	thrift	NOUN
iiclr-17790	283	13	that	that	PRON
iiclr-17790	283	14	are	be	AUX
iiclr-17790	283	15	insured	insure	VERB
iiclr-17790	283	16	by	by	ADP
iiclr-17790	283	17	the	the	DET
iiclr-17790	283	18	u.s	u.s	PROPN
iiclr-17790	283	19	.	.	PROPN
iiclr-17790	283	20	federal	federal	ADJ
iiclr-17790	283	21	deposit	deposit	NOUN
iiclr-17790	283	22	insurance	insurance	NOUN
iiclr-17790	283	23	corporation	corporation	NOUN
iiclr-17790	283	24	and	and	CCONJ
iiclr-17790	283	25	will	will	AUX
iiclr-17790	283	26	not	not	PART
iiclr-17790	283	27	apply	apply	VERB
iiclr-17790	283	28	to	to	ADP
iiclr-17790	283	29	non	non	ADJ
iiclr-17790	283	30	-	-	ADJ
iiclr-17790	283	31	u.s	u.s	ADJ
iiclr-17790	283	32	.	.	PROPN
iiclr-17790	283	33	banks	bank	NOUN
iiclr-17790	283	34	because	because	SCONJ
iiclr-17790	283	35	they	they	PRON
iiclr-17790	283	36	are	be	AUX
iiclr-17790	283	37	not	not	PART
iiclr-17790	283	38	fdic	fdic	ADJ
iiclr-17790	283	39	-	-	PUNCT
iiclr-17790	283	40	insured	insure	VERB
iiclr-17790	283	41	.	.	PUNCT
iiclr-17790	284	1	i	i	PRON
iiclr-17790	284	2	d.	d.	PROPN
iiclr-17790	284	3	54	54	NUM
iiclr-17790	284	4	.	.	PUNCT
iiclr-17790	285	1	i	i	PRON
iiclr-17790	285	2	d.	d.	PROPN
iiclr-17790	285	3	55	55	NUM
iiclr-17790	285	4	.	.	PUNCT
iiclr-17790	286	1	sarbanes	sarbane	NOUN
iiclr-17790	286	2	-	-	PUNCT
iiclr-17790	286	3	oxley	oxley	PROPN
iiclr-17790	286	4	act	act	NOUN
iiclr-17790	286	5	§	§	PROPN
iiclr-17790	286	6	806	806	NUM
iiclr-17790	286	7	.	.	PUNCT
iiclr-17790	287	1	[	[	X
iiclr-17790	287	2	vol	vol	NOUN
iiclr-17790	287	3	.	.	PUNCT
iiclr-17790	288	1	14:1	14:1	NUM
iiclr-17790	288	2	corporate	corporate	ADJ
iiclr-17790	288	3	governance	governance	NOUN
iiclr-17790	288	4	in	in	ADP
iiclr-17790	288	5	the	the	DET
iiclr-17790	288	6	united	united	PROPN
iiclr-17790	288	7	states	states	PROPN
iiclr-17790	288	8	issuers	issuer	NOUN
iiclr-17790	288	9	,	,	PUNCT
iiclr-17790	288	10	non	non	ADJ
iiclr-17790	288	11	-	-	ADJ
iiclr-17790	288	12	u.s	u.s	PROPN
iiclr-17790	288	13	.	.	PROPN
iiclr-17790	288	14	companies	company	NOUN
iiclr-17790	288	15	will	will	AUX
iiclr-17790	288	16	need	need	VERB
iiclr-17790	288	17	to	to	PART
iiclr-17790	288	18	review	review	VERB
iiclr-17790	288	19	their	their	PRON
iiclr-17790	288	20	policies	policy	NOUN
iiclr-17790	288	21	for	for	ADP
iiclr-17790	288	22	possible	possible	ADJ
iiclr-17790	288	23	change	change	NOUN
iiclr-17790	288	24	in	in	ADP
iiclr-17790	288	25	light	light	NOUN
iiclr-17790	288	26	of	of	ADP
iiclr-17790	288	27	this	this	DET
iiclr-17790	288	28	requirement	requirement	NOUN
iiclr-17790	288	29	.	.	PUNCT
iiclr-17790	289	1	in	in	ADP
iiclr-17790	289	2	addition	addition	NOUN
iiclr-17790	289	3	,	,	PUNCT
iiclr-17790	289	4	section	section	NOUN
iiclr-17790	289	5	406	406	NUM
iiclr-17790	289	6	of	of	ADP
iiclr-17790	289	7	the	the	DET
iiclr-17790	289	8	act	act	NOUN
iiclr-17790	289	9	directs	direct	VERB
iiclr-17790	289	10	the	the	DET
iiclr-17790	289	11	sec	sec	PROPN
iiclr-17790	289	12	to	to	PART
iiclr-17790	289	13	adopt	adopt	VERB
iiclr-17790	289	14	rules	rule	NOUN
iiclr-17790	289	15	requiring	require	VERB
iiclr-17790	289	16	public	public	ADJ
iiclr-17790	289	17	companies	company	NOUN
iiclr-17790	289	18	to	to	PART
iiclr-17790	289	19	disclose	disclose	VERB
iiclr-17790	289	20	whether	whether	SCONJ
iiclr-17790	289	21	or	or	CCONJ
iiclr-17790	289	22	not	not	PART
iiclr-17790	289	23	,	,	PUNCT
iiclr-17790	289	24	and	and	CCONJ
iiclr-17790	289	25	if	if	SCONJ
iiclr-17790	289	26	not	not	PART
iiclr-17790	289	27	,	,	PUNCT
iiclr-17790	289	28	why	why	SCONJ
iiclr-17790	289	29	not	not	PART
iiclr-17790	289	30	,	,	PUNCT
iiclr-17790	289	31	the	the	DET
iiclr-17790	289	32	company	company	NOUN
iiclr-17790	289	33	has	have	AUX
iiclr-17790	289	34	adopted	adopt	VERB
iiclr-17790	289	35	a	a	DET
iiclr-17790	289	36	code	code	NOUN
iiclr-17790	289	37	of	of	ADP
iiclr-17790	289	38	ethics	ethic	NOUN
iiclr-17790	289	39	for	for	ADP
iiclr-17790	289	40	senior	senior	ADJ
iiclr-17790	289	41	financial	financial	ADJ
iiclr-17790	289	42	officers.56	officers.56	NOUN
iiclr-17790	289	43	on	on	ADP
iiclr-17790	289	44	january	january	PROPN
iiclr-17790	289	45	24	24	NUM
iiclr-17790	289	46	,	,	PUNCT
iiclr-17790	289	47	2002	2002	NUM
iiclr-17790	289	48	,	,	PUNCT
iiclr-17790	289	49	the	the	DET
iiclr-17790	289	50	sec	sec	PROPN
iiclr-17790	289	51	made	make	VERB
iiclr-17790	289	52	it	it	PRON
iiclr-17790	289	53	clear	clear	ADJ
iiclr-17790	289	54	that	that	SCONJ
iiclr-17790	289	55	foreign	foreign	ADJ
iiclr-17790	289	56	private	private	ADJ
iiclr-17790	289	57	issuers	issuer	NOUN
iiclr-17790	289	58	will	will	AUX
iiclr-17790	289	59	have	have	VERB
iiclr-17790	289	60	to	to	PART
iiclr-17790	289	61	provide	provide	VERB
iiclr-17790	289	62	the	the	DET
iiclr-17790	289	63	new	new	ADJ
iiclr-17790	289	64	code	code	NOUN
iiclr-17790	289	65	of	of	ADP
iiclr-17790	289	66	ethics	ethic	NOUN
iiclr-17790	289	67	disclosure	disclosure	NOUN
iiclr-17790	289	68	in	in	ADP
iiclr-17790	289	69	its	its	PRON
iiclr-17790	289	70	annual	annual	ADJ
iiclr-17790	289	71	report	report	NOUN
iiclr-17790	289	72	(	(	PUNCT
iiclr-17790	289	73	filed	file	VERB
iiclr-17790	289	74	pursuant	pursuant	ADV
iiclr-17790	289	75	to	to	ADP
iiclr-17790	289	76	the	the	DET
iiclr-17790	289	77	exchange	exchange	NOUN
iiclr-17790	289	78	act	act	NOUN
iiclr-17790	289	79	of	of	ADP
iiclr-17790	289	80	1934	1934	NUM
iiclr-17790	289	81	)	)	PUNCT
iiclr-17790	289	82	,	,	PUNCT
iiclr-17790	289	83	just	just	ADV
iiclr-17790	289	84	as	as	SCONJ
iiclr-17790	289	85	a	a	DET
iiclr-17790	289	86	domestic	domestic	ADJ
iiclr-17790	289	87	issuer	issuer	NOUN
iiclr-17790	289	88	would	would	AUX
iiclr-17790	289	89	.	.	PUNCT
iiclr-17790	290	1	however	however	ADV
iiclr-17790	290	2	,	,	PUNCT
iiclr-17790	290	3	in	in	ADP
iiclr-17790	290	4	contrast	contrast	NOUN
iiclr-17790	290	5	to	to	ADP
iiclr-17790	290	6	a	a	DET
iiclr-17790	290	7	domestic	domestic	ADJ
iiclr-17790	290	8	issuer	issuer	NOUN
iiclr-17790	290	9	,	,	PUNCT
iiclr-17790	290	10	a	a	DET
iiclr-17790	290	11	non	non	ADJ
iiclr-17790	290	12	-	-	ADJ
iiclr-17790	290	13	u.s	u.s	ADJ
iiclr-17790	290	14	.	.	PROPN
iiclr-17790	290	15	reporting	report	VERB
iiclr-17790	290	16	company	company	NOUN
iiclr-17790	290	17	will	will	AUX
iiclr-17790	290	18	not	not	PART
iiclr-17790	290	19	have	have	VERB
iiclr-17790	290	20	to	to	PART
iiclr-17790	290	21	provide	provide	VERB
iiclr-17790	290	22	in	in	ADP
iiclr-17790	290	23	a	a	DET
iiclr-17790	290	24	current	current	ADJ
iiclr-17790	290	25	report	report	NOUN
iiclr-17790	290	26	"	"	PUNCT
iiclr-17790	290	27	immediate	immediate	ADJ
iiclr-17790	290	28	disclosure	disclosure	NOUN
iiclr-17790	290	29	"	"	PUNCT
iiclr-17790	290	30	of	of	ADP
iiclr-17790	290	31	any	any	DET
iiclr-17790	290	32	change	change	NOUN
iiclr-17790	290	33	to	to	ADP
iiclr-17790	290	34	,	,	PUNCT
iiclr-17790	290	35	or	or	CCONJ
iiclr-17790	290	36	waiver	waiver	NOUN
iiclr-17790	290	37	from	from	ADP
iiclr-17790	290	38	,	,	PUNCT
iiclr-17790	290	39	the	the	DET
iiclr-17790	290	40	company	company	NOUN
iiclr-17790	290	41	's	's	PART
iiclr-17790	290	42	code	code	NOUN
iiclr-17790	290	43	of	of	ADP
iiclr-17790	290	44	ethics	ethic	NOUN
iiclr-17790	290	45	for	for	ADP
iiclr-17790	290	46	its	its	PRON
iiclr-17790	290	47	senior	senior	ADJ
iiclr-17790	290	48	financial	financial	ADJ
iiclr-17790	290	49	officers	officer	NOUN
iiclr-17790	290	50	and	and	CCONJ
iiclr-17790	290	51	principal	principal	ADJ
iiclr-17790	290	52	executive	executive	ADJ
iiclr-17790	290	53	officer	officer	NOUN
iiclr-17790	290	54	.	.	PUNCT
iiclr-17790	291	1	7	7	NUM
iiclr-17790	291	2	listed	list	VERB
iiclr-17790	291	3	companies	company	NOUN
iiclr-17790	291	4	would	would	AUX
iiclr-17790	291	5	be	be	AUX
iiclr-17790	291	6	required	require	VERB
iiclr-17790	291	7	also	also	ADV
iiclr-17790	291	8	by	by	ADP
iiclr-17790	291	9	nyse	nyse	PROPN
iiclr-17790	291	10	and	and	CCONJ
iiclr-17790	291	11	nasdaq	nasdaq	PROPN
iiclr-17790	291	12	to	to	PART
iiclr-17790	291	13	adopt	adopt	VERB
iiclr-17790	291	14	a	a	DET
iiclr-17790	291	15	code	code	NOUN
iiclr-17790	291	16	of	of	ADP
iiclr-17790	291	17	business	business	NOUN
iiclr-17790	291	18	conduct	conduct	NOUN
iiclr-17790	291	19	and	and	CCONJ
iiclr-17790	291	20	ethics	ethic	NOUN
iiclr-17790	291	21	for	for	ADP
iiclr-17790	291	22	directors	director	NOUN
iiclr-17790	291	23	,	,	PUNCT
iiclr-17790	291	24	officers	officer	NOUN
iiclr-17790	291	25	,	,	PUNCT
iiclr-17790	291	26	and	and	CCONJ
iiclr-17790	291	27	employees	employee	NOUN
iiclr-17790	291	28	that	that	PRON
iiclr-17790	291	29	addresses	address	VERB
iiclr-17790	291	30	a	a	DET
iiclr-17790	291	31	variety	variety	NOUN
iiclr-17790	291	32	of	of	ADP
iiclr-17790	291	33	subjects	subject	NOUN
iiclr-17790	291	34	,	,	PUNCT
iiclr-17790	291	35	including	include	VERB
iiclr-17790	291	36	conflict	conflict	NOUN
iiclr-17790	291	37	of	of	ADP
iiclr-17790	291	38	interest.58	interest.58	NOUN
iiclr-17790	291	39	the	the	DET
iiclr-17790	291	40	conference	conference	PROPN
iiclr-17790	291	41	board	board	PROPN
iiclr-17790	291	42	commission	commission	PROPN
iiclr-17790	291	43	recommended	recommend	VERB
iiclr-17790	291	44	policies	policy	NOUN
iiclr-17790	291	45	and	and	CCONJ
iiclr-17790	291	46	procedures	procedure	NOUN
iiclr-17790	291	47	that	that	PRON
iiclr-17790	291	48	define	define	VERB
iiclr-17790	291	49	and	and	CCONJ
iiclr-17790	291	50	demand	demand	VERB
iiclr-17790	291	51	ethical	ethical	ADJ
iiclr-17790	291	52	conduct	conduct	NOUN
iiclr-17790	291	53	and	and	CCONJ
iiclr-17790	291	54	enforce	enforce	VERB
iiclr-17790	291	55	companies	company	NOUN
iiclr-17790	291	56	'	'	PART
iiclr-17790	291	57	code	code	NOUN
iiclr-17790	291	58	of	of	ADP
iiclr-17790	291	59	conduct	conduct	NOUN
iiclr-17790	291	60	and	and	CCONJ
iiclr-17790	291	61	suggested	suggest	VERB
iiclr-17790	291	62	that	that	SCONJ
iiclr-17790	291	63	a	a	DET
iiclr-17790	291	64	committee	committee	NOUN
iiclr-17790	291	65	of	of	ADP
iiclr-17790	291	66	the	the	DET
iiclr-17790	291	67	board	board	NOUN
iiclr-17790	291	68	should	should	AUX
iiclr-17790	291	69	oversee	oversee	VERB
iiclr-17790	291	70	ethics	ethic	NOUN
iiclr-17790	291	71	issues	issue	NOUN
iiclr-17790	291	72	.	.	PUNCT
iiclr-17790	292	1	these	these	DET
iiclr-17790	292	2	requirements	requirement	NOUN
iiclr-17790	292	3	could	could	AUX
iiclr-17790	292	4	clearly	clearly	ADV
iiclr-17790	292	5	overlap	overlap	VERB
iiclr-17790	292	6	or	or	CCONJ
iiclr-17790	292	7	conflict	conflict	NOUN
iiclr-17790	292	8	with	with	ADP
iiclr-17790	292	9	the	the	DET
iiclr-17790	292	10	code	code	NOUN
iiclr-17790	292	11	of	of	ADP
iiclr-17790	292	12	ethics	ethic	NOUN
iiclr-17790	292	13	provisions	provision	NOUN
iiclr-17790	292	14	in	in	ADP
iiclr-17790	292	15	foreign	foreign	ADJ
iiclr-17790	292	16	private	private	ADJ
iiclr-17790	292	17	issuers	issuer	NOUN
iiclr-17790	292	18	'	'	PART
iiclr-17790	292	19	home	home	NOUN
iiclr-17790	292	20	jurisdictions	jurisdiction	NOUN
iiclr-17790	292	21	.	.	PUNCT
iiclr-17790	293	1	ii	ii	PROPN
iiclr-17790	293	2	.	.	PUNCT
iiclr-17790	294	1	the	the	DET
iiclr-17790	294	2	u.s	u.s	PROPN
iiclr-17790	294	3	.	.	PROPN
iiclr-17790	294	4	model	model	NOUN
iiclr-17790	294	5	and	and	CCONJ
iiclr-17790	294	6	the	the	DET
iiclr-17790	294	7	italian	italian	ADJ
iiclr-17790	294	8	system	system	NOUN
iiclr-17790	294	9	of	of	ADP
iiclr-17790	294	10	corporate	corporate	ADJ
iiclr-17790	294	11	governance	governance	NOUN
iiclr-17790	294	12	a.	a.	NOUN
iiclr-17790	294	13	the	the	DET
iiclr-17790	294	14	legal	legal	ADJ
iiclr-17790	294	15	framework	framework	NOUN
iiclr-17790	294	16	and	and	CCONJ
iiclr-17790	294	17	the	the	DET
iiclr-17790	294	18	corporate	corporate	ADJ
iiclr-17790	294	19	governance	governance	NOUN
iiclr-17790	294	20	code	code	NOUN
iiclr-17790	294	21	in	in	ADP
iiclr-17790	294	22	italy	italy	PROPN
iiclr-17790	294	23	the	the	DET
iiclr-17790	294	24	issue	issue	NOUN
iiclr-17790	294	25	of	of	ADP
iiclr-17790	294	26	corporate	corporate	ADJ
iiclr-17790	294	27	governance	governance	NOUN
iiclr-17790	294	28	has	have	AUX
iiclr-17790	294	29	been	be	AUX
iiclr-17790	294	30	the	the	DET
iiclr-17790	294	31	object	object	NOUN
iiclr-17790	294	32	of	of	ADP
iiclr-17790	294	33	an	an	DET
iiclr-17790	294	34	intense	intense	ADJ
iiclr-17790	294	35	debate	debate	NOUN
iiclr-17790	294	36	in	in	ADP
iiclr-17790	294	37	italy	italy	PROPN
iiclr-17790	294	38	between	between	ADP
iiclr-17790	294	39	those	those	PRON
iiclr-17790	294	40	who	who	PRON
iiclr-17790	294	41	advocate	advocate	VERB
iiclr-17790	294	42	a	a	DET
iiclr-17790	294	43	form	form	NOUN
iiclr-17790	294	44	of	of	ADP
iiclr-17790	294	45	binding	bind	VERB
iiclr-17790	294	46	regulation	regulation	NOUN
iiclr-17790	294	47	and	and	CCONJ
iiclr-17790	294	48	those	those	PRON
iiclr-17790	294	49	who	who	PRON
iiclr-17790	294	50	would	would	AUX
iiclr-17790	294	51	leave	leave	VERB
iiclr-17790	294	52	any	any	DET
iiclr-17790	294	53	organizational	organizational	ADJ
iiclr-17790	294	54	choice	choice	NOUN
iiclr-17790	294	55	to	to	ADP
iiclr-17790	294	56	companies	company	NOUN
iiclr-17790	294	57	'	'	PART
iiclr-17790	294	58	discretion	discretion	NOUN
iiclr-17790	294	59	.	.	PUNCT
iiclr-17790	295	1	under	under	ADP
iiclr-17790	295	2	the	the	DET
iiclr-17790	295	3	current	current	ADJ
iiclr-17790	295	4	legal	legal	ADJ
iiclr-17790	295	5	framework	framework	NOUN
iiclr-17790	295	6	,	,	PUNCT
iiclr-17790	295	7	the	the	DET
iiclr-17790	295	8	main	main	ADJ
iiclr-17790	295	9	corporate	corporate	ADJ
iiclr-17790	295	10	governance	governance	NOUN
iiclr-17790	295	11	rules	rule	NOUN
iiclr-17790	295	12	are	be	AUX
iiclr-17790	295	13	provided	provide	VERB
iiclr-17790	295	14	for	for	ADP
iiclr-17790	295	15	by	by	ADP
iiclr-17790	295	16	the	the	DET
iiclr-17790	295	17	italian	italian	ADJ
iiclr-17790	295	18	civil	civil	ADJ
iiclr-17790	295	19	code	code	NOUN
iiclr-17790	295	20	(	(	PUNCT
iiclr-17790	295	21	the	the	DET
iiclr-17790	295	22	icc)59	icc)59	NOUN
iiclr-17790	295	23	and	and	CCONJ
iiclr-17790	295	24	by	by	ADP
iiclr-17790	295	25	the	the	DET
iiclr-17790	295	26	consolidated	consolidated	ADJ
iiclr-17790	295	27	law	law	NOUN
iiclr-17790	295	28	on	on	ADP
iiclr-17790	295	29	financial	financial	ADJ
iiclr-17790	295	30	intermediation	intermediation	NOUN
iiclr-17790	295	31	amending	amend	VERB
iiclr-17790	295	32	the	the	DET
iiclr-17790	295	33	icc,60	icc,60	NOUN
iiclr-17790	295	34	as	as	SCONJ
iiclr-17790	295	35	implemented	implement	VERB
iiclr-17790	295	36	by	by	ADP
iiclr-17790	295	37	the	the	DET
iiclr-17790	295	38	56	56	NUM
iiclr-17790	295	39	.	.	NOUN
iiclr-17790	295	40	15	15	NUM
iiclr-17790	295	41	u.s.c	u.s.c	NOUN
iiclr-17790	295	42	.	.	PUNCT
iiclr-17790	296	1	§	§	PROPN
iiclr-17790	296	2	7264	7264	NUM
iiclr-17790	296	3	(	(	PUNCT
iiclr-17790	296	4	2003	2003	NUM
iiclr-17790	296	5	)	)	PUNCT
iiclr-17790	296	6	.	.	PUNCT
iiclr-17790	297	1	57	57	NUM
iiclr-17790	297	2	.	.	PUNCT
iiclr-17790	297	3	certification	certification	NOUN
iiclr-17790	297	4	of	of	ADP
iiclr-17790	297	5	reports	report	NOUN
iiclr-17790	297	6	release	release	NOUN
iiclr-17790	297	7	,	,	PUNCT
iiclr-17790	297	8	supra	supra	PROPN
iiclr-17790	297	9	note	note	NOUN
iiclr-17790	297	10	45	45	NUM
iiclr-17790	297	11	.	.	PUNCT
iiclr-17790	298	1	the	the	DET
iiclr-17790	298	2	sec	sec	PROPN
iiclr-17790	298	3	is	be	AUX
iiclr-17790	298	4	adopting	adopt	VERB
iiclr-17790	298	5	the	the	DET
iiclr-17790	298	6	requirement	requirement	NOUN
iiclr-17790	298	7	that	that	SCONJ
iiclr-17790	298	8	a	a	DET
iiclr-17790	298	9	foreign	foreign	ADJ
iiclr-17790	298	10	private	private	ADJ
iiclr-17790	298	11	issuer	issuer	NOUN
iiclr-17790	298	12	disclose	disclose	VERB
iiclr-17790	298	13	any	any	DET
iiclr-17790	298	14	such	such	ADJ
iiclr-17790	298	15	change	change	NOUN
iiclr-17790	298	16	or	or	CCONJ
iiclr-17790	298	17	waiver	waiver	NOUN
iiclr-17790	298	18	that	that	PRON
iiclr-17790	298	19	has	have	AUX
iiclr-17790	298	20	occurred	occur	VERB
iiclr-17790	298	21	during	during	ADP
iiclr-17790	298	22	the	the	DET
iiclr-17790	298	23	past	past	ADJ
iiclr-17790	298	24	fiscal	fiscal	ADJ
iiclr-17790	298	25	year	year	NOUN
iiclr-17790	298	26	in	in	ADP
iiclr-17790	298	27	its	its	PRON
iiclr-17790	298	28	exchange	exchange	NOUN
iiclr-17790	298	29	act	act	NOUN
iiclr-17790	298	30	annual	annual	ADJ
iiclr-17790	298	31	report	report	NOUN
iiclr-17790	298	32	.	.	PUNCT
iiclr-17790	299	1	i	i	PRON
iiclr-17790	299	2	d.	d.	PROPN
iiclr-17790	299	3	58	58	NUM
iiclr-17790	299	4	.	.	PUNCT
iiclr-17790	299	5	see	see	VERB
iiclr-17790	299	6	release	release	NOUN
iiclr-17790	299	7	no	no	INTJ
iiclr-17790	299	8	.	.	NOUN
iiclr-17790	299	9	34	34	NUM
iiclr-17790	299	10	-	-	SYM
iiclr-17790	299	11	48745	48745	NUM
iiclr-17790	299	12	,	,	PUNCT
iiclr-17790	299	13	supra	supra	NOUN
iiclr-17790	299	14	note	note	NOUN
iiclr-17790	299	15	3	3	NUM
iiclr-17790	299	16	,	,	PUNCT
iiclr-17790	299	17	at	at	ADP
iiclr-17790	299	18	41	41	NUM
iiclr-17790	299	19	;	;	PUNCT
iiclr-17790	300	1	nyse	nyse	PROPN
iiclr-17790	300	2	corporate	corporate	ADJ
iiclr-17790	300	3	governance	governance	NOUN
iiclr-17790	300	4	listing	list	VERB
iiclr-17790	300	5	standards	standard	NOUN
iiclr-17790	300	6	,	,	PUNCT
iiclr-17790	300	7	supra	supra	PROPN
iiclr-17790	300	8	note	note	NOUN
iiclr-17790	300	9	3	3	NUM
iiclr-17790	300	10	,	,	PUNCT
iiclr-17790	300	11	at	at	ADP
iiclr-17790	300	12	15,21	15,21	NUM
iiclr-17790	300	13	.	.	PUNCT
iiclr-17790	301	1	the	the	DET
iiclr-17790	301	2	nasdaq	nasdaq	PROPN
iiclr-17790	301	3	's	's	PART
iiclr-17790	301	4	code	code	NOUN
iiclr-17790	301	5	of	of	ADP
iiclr-17790	301	6	conduct	conduct	NOUN
iiclr-17790	301	7	requirement	requirement	NOUN
iiclr-17790	301	8	will	will	AUX
iiclr-17790	301	9	be	be	AUX
iiclr-17790	301	10	effective	effective	ADJ
iiclr-17790	301	11	beginning	beginning	NOUN
iiclr-17790	301	12	may	may	AUX
iiclr-17790	301	13	4	4	NUM
iiclr-17790	301	14	,	,	PUNCT
iiclr-17790	301	15	2004	2004	NUM
iiclr-17790	301	16	.	.	PUNCT
iiclr-17790	302	1	see	see	VERB
iiclr-17790	302	2	nasdaq	nasdaq	PROPN
iiclr-17790	302	3	bulletin	bulletin	NOUN
iiclr-17790	302	4	to	to	ADP
iiclr-17790	302	5	issuers	issuer	NOUN
iiclr-17790	302	6	on	on	ADP
iiclr-17790	302	7	the	the	DET
iiclr-17790	302	8	nasdaq	nasdaq	NOUN
iiclr-17790	302	9	's	's	PART
iiclr-17790	302	10	recent	recent	ADJ
iiclr-17790	302	11	rule	rule	NOUN
iiclr-17790	302	12	changes	change	NOUN
iiclr-17790	302	13	,	,	PUNCT
iiclr-17790	302	14	supra	supra	NOUN
iiclr-17790	302	15	note	note	NOUN
iiclr-17790	302	16	3	3	NUM
iiclr-17790	302	17	.	.	NOUN
iiclr-17790	302	18	59	59	NUM
iiclr-17790	302	19	.	.	PUNCT
iiclr-17790	303	1	see	see	VERB
iiclr-17790	303	2	regio	regio	PROPN
iiclr-17790	303	3	decreto	decreto	PROPN
iiclr-17790	303	4	no	no	INTJ
iiclr-17790	303	5	.	.	PROPN
iiclr-17790	304	1	262	262	NUM
iiclr-17790	304	2	(	(	PUNCT
iiclr-17790	304	3	mar	mar	PROPN
iiclr-17790	304	4	.	.	PROPN
iiclr-17790	304	5	16	16	NUM
iiclr-17790	304	6	,	,	PUNCT
iiclr-17790	304	7	1942	1942	NUM
iiclr-17790	304	8	)	)	PUNCT
iiclr-17790	304	9	(	(	PUNCT
iiclr-17790	304	10	as	as	ADV
iiclr-17790	304	11	amended	amend	VERB
iiclr-17790	304	12	)	)	PUNCT
iiclr-17790	304	13	.	.	PUNCT
iiclr-17790	305	1	60	60	NUM
iiclr-17790	305	2	.	.	PUNCT
iiclr-17790	306	1	see	see	VERB
iiclr-17790	306	2	legislative	legislative	ADJ
iiclr-17790	306	3	decree	decree	NOUN
iiclr-17790	306	4	no	no	INTJ
iiclr-17790	306	5	.	.	PROPN
iiclr-17790	307	1	58	58	NUM
iiclr-17790	308	1	(	(	PUNCT
iiclr-17790	308	2	feb	feb	X
iiclr-17790	308	3	.	.	PROPN
iiclr-17790	308	4	24	24	NUM
iiclr-17790	308	5	,	,	PUNCT
iiclr-17790	308	6	1998	1998	NUM
iiclr-17790	308	7	)	)	PUNCT
iiclr-17790	308	8	;	;	PUNCT
iiclr-17790	308	9	gazz.uff	gazz.uff	X
iiclr-17790	308	10	.	.	PUNCT
iiclr-17790	309	1	no	no	INTJ
iiclr-17790	309	2	.	.	NOUN
iiclr-17790	310	1	71	71	NUM
iiclr-17790	310	2	(	(	PUNCT
iiclr-17790	310	3	mar	mar	PROPN
iiclr-17790	310	4	.	.	PROPN
iiclr-17790	310	5	26	26	NUM
iiclr-17790	310	6	,	,	PUNCT
iiclr-17790	310	7	1998	1998	NUM
iiclr-17790	310	8	)	)	PUNCT
iiclr-17790	310	9	.	.	PUNCT
iiclr-17790	311	1	20031	20031	NUM
iiclr-17790	311	2	ind	ind	NOUN
iiclr-17790	311	3	.	.	PUNCT
iiclr-17790	312	1	int'l	int'l	PROPN
iiclr-17790	312	2	&	&	CCONJ
iiclr-17790	312	3	comp	comp	PROPN
iiclr-17790	312	4	.	.	PUNCT
iiclr-17790	313	1	l.	l.	PROPN
iiclr-17790	313	2	rev	rev	PROPN
iiclr-17790	313	3	.	.	PUNCT
iiclr-17790	314	1	regulations	regulation	NOUN
iiclr-17790	314	2	issued	issue	VERB
iiclr-17790	314	3	by	by	ADP
iiclr-17790	314	4	the	the	DET
iiclr-17790	314	5	"	"	PUNCT
iiclr-17790	314	6	commissione	commissione	NOUN
iiclr-17790	314	7	nazionale	nazionale	NOUN
iiclr-17790	314	8	per	per	ADP
iiclr-17790	314	9	le	le	X
iiclr-17790	314	10	societa	societa	PROPN
iiclr-17790	314	11	'	'	PART
iiclr-17790	314	12	e	e	PROPN
iiclr-17790	314	13	la	la	PROPN
iiclr-17790	314	14	borsa	borsa	PROPN
iiclr-17790	314	15	"	"	PUNCT
iiclr-17790	314	16	(	(	PUNCT
iiclr-17790	314	17	consob).6	consob).6	PROPN
iiclr-17790	314	18	furthermore	furthermore	ADV
iiclr-17790	314	19	,	,	PUNCT
iiclr-17790	314	20	the	the	DET
iiclr-17790	314	21	italian	italian	ADJ
iiclr-17790	314	22	corporate	corporate	ADJ
iiclr-17790	314	23	governance	governance	NOUN
iiclr-17790	314	24	code	code	NOUN
iiclr-17790	314	25	sets	set	VERB
iiclr-17790	314	26	forth	forth	ADP
iiclr-17790	314	27	"	"	PUNCT
iiclr-17790	314	28	best	good	ADJ
iiclr-17790	314	29	practice	practice	NOUN
iiclr-17790	314	30	"	"	PUNCT
iiclr-17790	314	31	rules	rule	NOUN
iiclr-17790	314	32	for	for	ADP
iiclr-17790	314	33	companies	company	NOUN
iiclr-17790	314	34	that	that	PRON
iiclr-17790	314	35	are	be	AUX
iiclr-17790	314	36	listed	list	VERB
iiclr-17790	314	37	on	on	ADP
iiclr-17790	314	38	the	the	DET
iiclr-17790	314	39	italian	italian	ADJ
iiclr-17790	314	40	regulated	regulate	VERB
iiclr-17790	314	41	markets	market	NOUN
iiclr-17790	314	42	.	.	PUNCT
iiclr-17790	315	1	the	the	DET
iiclr-17790	315	2	corporate	corporate	ADJ
iiclr-17790	315	3	governance	governance	NOUN
iiclr-17790	315	4	code	code	NOUN
iiclr-17790	315	5	was	be	AUX
iiclr-17790	315	6	drafted	draft	VERB
iiclr-17790	315	7	in	in	ADP
iiclr-17790	315	8	1998	1998	NUM
iiclr-17790	315	9	,	,	PUNCT
iiclr-17790	315	10	and	and	CCONJ
iiclr-17790	315	11	subsequently	subsequently	ADV
iiclr-17790	315	12	revised,62	revised,62	VERB
iiclr-17790	315	13	by	by	ADP
iiclr-17790	315	14	a	a	DET
iiclr-17790	315	15	committee	committee	NOUN
iiclr-17790	315	16	comprised	comprise	VERB
iiclr-17790	315	17	of	of	ADP
iiclr-17790	315	18	distinguished	distinguished	ADJ
iiclr-17790	315	19	representatives	representative	NOUN
iiclr-17790	315	20	of	of	ADP
iiclr-17790	315	21	the	the	DET
iiclr-17790	315	22	italian	italian	ADJ
iiclr-17790	315	23	economical	economical	ADJ
iiclr-17790	315	24	and	and	CCONJ
iiclr-17790	315	25	financial	financial	ADJ
iiclr-17790	315	26	community	community	NOUN
iiclr-17790	315	27	,	,	PUNCT
iiclr-17790	315	28	upon	upon	SCONJ
iiclr-17790	315	29	the	the	DET
iiclr-17790	315	30	request	request	NOUN
iiclr-17790	315	31	of	of	ADP
iiclr-17790	315	32	the	the	DET
iiclr-17790	315	33	chairman	chairman	NOUN
iiclr-17790	315	34	of	of	ADP
iiclr-17790	315	35	borsa	borsa	PROPN
iiclr-17790	315	36	italiana	italiana	PROPN
iiclr-17790	315	37	,	,	PUNCT
iiclr-17790	315	38	mr	mr	PROPN
iiclr-17790	315	39	.	.	PROPN
iiclr-17790	315	40	stefano	stefano	PROPN
iiclr-17790	315	41	preda	preda	PROPN
iiclr-17790	315	42	.	.	PUNCT
iiclr-17790	316	1	the	the	DET
iiclr-17790	316	2	underlying	underlying	ADJ
iiclr-17790	316	3	assumption	assumption	NOUN
iiclr-17790	316	4	was	be	AUX
iiclr-17790	316	5	that	that	SCONJ
iiclr-17790	316	6	such	such	DET
iiclr-17790	316	7	a	a	DET
iiclr-17790	316	8	code	code	NOUN
iiclr-17790	316	9	(	(	PUNCT
iiclr-17790	316	10	the	the	DET
iiclr-17790	316	11	preda	preda	PROPN
iiclr-17790	316	12	code	code	PROPN
iiclr-17790	316	13	)	)	PUNCT
iiclr-17790	316	14	,	,	PUNCT
iiclr-17790	316	15	if	if	SCONJ
iiclr-17790	316	16	used	use	VERB
iiclr-17790	316	17	as	as	ADP
iiclr-17790	316	18	a	a	DET
iiclr-17790	316	19	guide	guide	NOUN
iiclr-17790	316	20	to	to	PART
iiclr-17790	316	21	best	good	ADJ
iiclr-17790	316	22	practice	practice	NOUN
iiclr-17790	316	23	,	,	PUNCT
iiclr-17790	316	24	could	could	AUX
iiclr-17790	316	25	reassure	reassure	VERB
iiclr-17790	316	26	the	the	DET
iiclr-17790	316	27	investor	investor	NOUN
iiclr-17790	316	28	community	community	NOUN
iiclr-17790	316	29	as	as	ADP
iiclr-17790	316	30	to	to	ADP
iiclr-17790	316	31	the	the	DET
iiclr-17790	316	32	existence	existence	NOUN
iiclr-17790	316	33	in	in	ADP
iiclr-17790	316	34	listed	list	VERB
iiclr-17790	316	35	companies	company	NOUN
iiclr-17790	316	36	of	of	ADP
iiclr-17790	316	37	a	a	DET
iiclr-17790	316	38	clear	clear	ADJ
iiclr-17790	316	39	and	and	CCONJ
iiclr-17790	316	40	well	well	ADV
iiclr-17790	316	41	-	-	PUNCT
iiclr-17790	316	42	defined	define	VERB
iiclr-17790	316	43	organizational	organizational	ADJ
iiclr-17790	316	44	model	model	NOUN
iiclr-17790	316	45	with	with	ADP
iiclr-17790	316	46	an	an	DET
iiclr-17790	316	47	appropriate	appropriate	ADJ
iiclr-17790	316	48	division	division	NOUN
iiclr-17790	316	49	of	of	ADP
iiclr-17790	316	50	responsibilities	responsibility	NOUN
iiclr-17790	316	51	and	and	CCONJ
iiclr-17790	316	52	powers	power	NOUN
iiclr-17790	316	53	along	along	ADP
iiclr-17790	316	54	with	with	ADP
iiclr-17790	316	55	a	a	DET
iiclr-17790	316	56	proper	proper	ADJ
iiclr-17790	316	57	balance	balance	NOUN
iiclr-17790	316	58	between	between	ADP
iiclr-17790	316	59	management	management	NOUN
iiclr-17790	316	60	and	and	CCONJ
iiclr-17790	316	61	control	control	NOUN
iiclr-17790	316	62	.	.	PUNCT
iiclr-17790	317	1	as	as	SCONJ
iiclr-17790	317	2	is	be	AUX
iiclr-17790	317	3	the	the	DET
iiclr-17790	317	4	case	case	NOUN
iiclr-17790	317	5	of	of	ADP
iiclr-17790	317	6	most	most	ADJ
iiclr-17790	317	7	of	of	ADP
iiclr-17790	317	8	the	the	DET
iiclr-17790	317	9	corporate	corporate	ADJ
iiclr-17790	317	10	governance	governance	NOUN
iiclr-17790	317	11	codes	code	NOUN
iiclr-17790	317	12	issued	issue	VERB
iiclr-17790	317	13	in	in	ADP
iiclr-17790	317	14	the	the	DET
iiclr-17790	317	15	e.u	e.u	PROPN
iiclr-17790	317	16	.	.	PROPN
iiclr-17790	317	17	member	member	NOUN
iiclr-17790	317	18	states	state	NOUN
iiclr-17790	317	19	,	,	PUNCT
iiclr-17790	317	20	the	the	DET
iiclr-17790	317	21	preda	preda	PROPN
iiclr-17790	317	22	code	code	NOUN
iiclr-17790	317	23	is	be	AUX
iiclr-17790	317	24	consistent	consistent	ADJ
iiclr-17790	317	25	with	with	ADP
iiclr-17790	317	26	the	the	DET
iiclr-17790	317	27	"	"	PUNCT
iiclr-17790	317	28	freedom	freedom	NOUN
iiclr-17790	317	29	with	with	ADP
iiclr-17790	317	30	accountability	accountability	NOUN
iiclr-17790	317	31	"	"	PUNCT
iiclr-17790	317	32	principle	principle	NOUN
iiclr-17790	317	33	,	,	PUNCT
iiclr-17790	317	34	and	and	CCONJ
iiclr-17790	317	35	thus	thus	ADV
iiclr-17790	317	36	,	,	PUNCT
iiclr-17790	317	37	it	it	PRON
iiclr-17790	317	38	is	be	AUX
iiclr-17790	317	39	voluntary	voluntary	ADJ
iiclr-17790	317	40	and	and	CCONJ
iiclr-17790	317	41	not	not	PART
iiclr-17790	317	42	mandatory	mandatory	ADJ
iiclr-17790	317	43	.	.	PUNCT
iiclr-17790	318	1	however	however	ADV
iiclr-17790	318	2	,	,	PUNCT
iiclr-17790	318	3	companies	company	NOUN
iiclr-17790	318	4	might	might	AUX
iiclr-17790	318	5	be	be	AUX
iiclr-17790	318	6	required	require	VERB
iiclr-17790	318	7	to	to	PART
iiclr-17790	318	8	disclose	disclose	VERB
iiclr-17790	318	9	the	the	DET
iiclr-17790	318	10	level	level	NOUN
iiclr-17790	318	11	of	of	ADP
iiclr-17790	318	12	compliance	compliance	NOUN
iiclr-17790	318	13	with	with	ADP
iiclr-17790	318	14	the	the	DET
iiclr-17790	318	15	recommended	recommend	VERB
iiclr-17790	318	16	standards	standard	NOUN
iiclr-17790	318	17	in	in	ADP
iiclr-17790	318	18	a	a	DET
iiclr-17790	318	19	"	"	PUNCT
iiclr-17790	318	20	comply	comply	NOUN
iiclr-17790	318	21	or	or	CCONJ
iiclr-17790	318	22	explain	explain	VERB
iiclr-17790	318	23	"	"	PUNCT
iiclr-17790	318	24	manner.63	manner.63	NOUN
iiclr-17790	318	25	upon	upon	SCONJ
iiclr-17790	318	26	the	the	DET
iiclr-17790	318	27	implementation	implementation	NOUN
iiclr-17790	318	28	of	of	ADP
iiclr-17790	318	29	the	the	DET
iiclr-17790	318	30	legislative	legislative	ADJ
iiclr-17790	318	31	decree	decree	NOUN
iiclr-17790	318	32	no	no	INTJ
iiclr-17790	318	33	.	.	NOUN
iiclr-17790	318	34	6	6	NUM
iiclr-17790	318	35	of	of	ADP
iiclr-17790	318	36	january	january	PROPN
iiclr-17790	318	37	17	17	NUM
iiclr-17790	318	38	,	,	PUNCT
iiclr-17790	318	39	2003	2003	NUM
iiclr-17790	318	40	,	,	PUNCT
iiclr-17790	318	41	the	the	DET
iiclr-17790	318	42	italian	italian	ADJ
iiclr-17790	318	43	system	system	NOUN
iiclr-17790	318	44	of	of	ADP
iiclr-17790	318	45	corporate	corporate	ADJ
iiclr-17790	318	46	governance	governance	NOUN
iiclr-17790	318	47	will	will	AUX
iiclr-17790	318	48	materially	materially	ADV
iiclr-17790	318	49	change.6	change.6	VERB
iiclr-17790	318	50	'	'	PUNCT
iiclr-17790	318	51	in	in	ADP
iiclr-17790	318	52	particular	particular	ADJ
iiclr-17790	318	53	,	,	PUNCT
iiclr-17790	318	54	upon	upon	SCONJ
iiclr-17790	318	55	the	the	DET
iiclr-17790	318	56	reform	reform	NOUN
iiclr-17790	318	57	,	,	PUNCT
iiclr-17790	318	58	a	a	DET
iiclr-17790	318	59	company	company	NOUN
iiclr-17790	318	60	will	will	AUX
iiclr-17790	318	61	be	be	AUX
iiclr-17790	318	62	able	able	ADJ
iiclr-17790	318	63	to	to	PART
iiclr-17790	318	64	choose	choose	VERB
iiclr-17790	318	65	among	among	ADP
iiclr-17790	318	66	three	three	NUM
iiclr-17790	318	67	models	model	NOUN
iiclr-17790	318	68	of	of	ADP
iiclr-17790	318	69	corporate	corporate	ADJ
iiclr-17790	318	70	governance	governance	NOUN
iiclr-17790	318	71	:	:	PUNCT
iiclr-17790	318	72	(	(	PUNCT
iiclr-17790	318	73	i	i	NOUN
iiclr-17790	318	74	)	)	PUNCT
iiclr-17790	318	75	the	the	DET
iiclr-17790	318	76	traditional	traditional	ADJ
iiclr-17790	318	77	system	system	NOUN
iiclr-17790	318	78	,	,	PUNCT
iiclr-17790	318	79	which	which	PRON
iiclr-17790	318	80	reflects	reflect	VERB
iiclr-17790	318	81	the	the	DET
iiclr-17790	318	82	current	current	ADJ
iiclr-17790	318	83	organizational	organizational	ADJ
iiclr-17790	318	84	structure	structure	NOUN
iiclr-17790	318	85	based	base	VERB
iiclr-17790	318	86	on	on	ADP
iiclr-17790	318	87	the	the	DET
iiclr-17790	318	88	board	board	NOUN
iiclr-17790	318	89	of	of	ADP
iiclr-17790	318	90	directors	director	NOUN
iiclr-17790	318	91	(	(	PUNCT
iiclr-17790	318	92	elected	elect	VERB
iiclr-17790	318	93	by	by	ADP
iiclr-17790	318	94	the	the	DET
iiclr-17790	318	95	shareholders	shareholder	NOUN
iiclr-17790	318	96	'	'	PART
iiclr-17790	318	97	meeting	meeting	NOUN
iiclr-17790	318	98	)	)	PUNCT
iiclr-17790	318	99	,	,	PUNCT
iiclr-17790	318	100	which	which	PRON
iiclr-17790	318	101	manages	manage	VERB
iiclr-17790	318	102	the	the	DET
iiclr-17790	318	103	business	business	NOUN
iiclr-17790	318	104	and	and	CCONJ
iiclr-17790	318	105	affairs	affair	NOUN
iiclr-17790	318	106	of	of	ADP
iiclr-17790	318	107	the	the	DET
iiclr-17790	318	108	company	company	NOUN
iiclr-17790	318	109	and	and	CCONJ
iiclr-17790	318	110	the	the	DET
iiclr-17790	318	111	board	board	NOUN
iiclr-17790	318	112	of	of	ADP
iiclr-17790	318	113	statutory	statutory	ADJ
iiclr-17790	318	114	auditors	auditor	NOUN
iiclr-17790	318	115	,	,	PUNCT
iiclr-17790	318	116	which	which	PRON
iiclr-17790	318	117	monitors	monitor	VERB
iiclr-17790	318	118	the	the	DET
iiclr-17790	318	119	activity	activity	NOUN
iiclr-17790	318	120	of	of	ADP
iiclr-17790	318	121	the	the	DET
iiclr-17790	318	122	board	board	NOUN
iiclr-17790	318	123	of	of	ADP
iiclr-17790	318	124	directors	director	NOUN
iiclr-17790	318	125	;	;	PUNCT
iiclr-17790	318	126	or	or	CCONJ
iiclr-17790	318	127	(	(	PUNCT
iiclr-17790	318	128	ii	ii	NOUN
iiclr-17790	318	129	)	)	PUNCT
iiclr-17790	318	130	the	the	DET
iiclr-17790	318	131	two	two	NUM
iiclr-17790	318	132	-	-	PUNCT
iiclr-17790	318	133	tier	tier	NOUN
iiclr-17790	318	134	system	system	NOUN
iiclr-17790	318	135	(	(	PUNCT
iiclr-17790	318	136	patterned	pattern	VERB
iiclr-17790	318	137	after	after	ADP
iiclr-17790	318	138	the	the	DET
iiclr-17790	318	139	german	german	ADJ
iiclr-17790	318	140	model	model	NOUN
iiclr-17790	318	141	)	)	PUNCT
iiclr-17790	318	142	,	,	PUNCT
iiclr-17790	318	143	according	accord	VERB
iiclr-17790	318	144	to	to	ADP
iiclr-17790	318	145	which	which	PRON
iiclr-17790	318	146	a	a	DET
iiclr-17790	318	147	management	management	NOUN
iiclr-17790	318	148	board	board	NOUN
iiclr-17790	318	149	manages	manage	VERB
iiclr-17790	318	150	the	the	DET
iiclr-17790	318	151	business	business	NOUN
iiclr-17790	318	152	and	and	CCONJ
iiclr-17790	318	153	affairs	affair	NOUN
iiclr-17790	318	154	of	of	ADP
iiclr-17790	318	155	the	the	DET
iiclr-17790	318	156	company	company	NOUN
iiclr-17790	318	157	,	,	PUNCT
iiclr-17790	318	158	and	and	CCONJ
iiclr-17790	318	159	a	a	DET
iiclr-17790	318	160	supervisory	supervisory	ADJ
iiclr-17790	318	161	board	board	NOUN
iiclr-17790	318	162	(	(	PUNCT
iiclr-17790	318	163	appointed	appoint	VERB
iiclr-17790	318	164	by	by	ADP
iiclr-17790	318	165	the	the	DET
iiclr-17790	318	166	shareholders	shareholder	NOUN
iiclr-17790	318	167	'	'	PART
iiclr-17790	318	168	meeting	meeting	NOUN
iiclr-17790	318	169	)	)	PUNCT
iiclr-17790	318	170	is	be	AUX
iiclr-17790	318	171	responsible	responsible	ADJ
iiclr-17790	318	172	,	,	PUNCT
iiclr-17790	318	173	among	among	ADP
iiclr-17790	318	174	others	other	NOUN
iiclr-17790	318	175	,	,	PUNCT
iiclr-17790	318	176	for	for	ADP
iiclr-17790	318	177	monitoring	monitoring	NOUN
iiclr-17790	318	178	,	,	PUNCT
iiclr-17790	318	179	appointing	appoint	VERB
iiclr-17790	318	180	,	,	PUNCT
iiclr-17790	318	181	61	61	NUM
iiclr-17790	318	182	.	.	PUNCT
iiclr-17790	319	1	consob	consob	PROPN
iiclr-17790	319	2	is	be	AUX
iiclr-17790	319	3	the	the	DET
iiclr-17790	319	4	public	public	ADJ
iiclr-17790	319	5	authority	authority	NOUN
iiclr-17790	319	6	responsible	responsible	ADJ
iiclr-17790	319	7	for	for	ADP
iiclr-17790	319	8	regulating	regulate	VERB
iiclr-17790	319	9	the	the	DET
iiclr-17790	319	10	italian	italian	ADJ
iiclr-17790	319	11	securities	security	NOUN
iiclr-17790	319	12	market	market	NOUN
iiclr-17790	319	13	.	.	PUNCT
iiclr-17790	320	1	see	see	VERB
iiclr-17790	320	2	international	international	ADJ
iiclr-17790	320	3	regulatory	regulatory	ADJ
iiclr-17790	320	4	information	information	NOUN
iiclr-17790	320	5	,	,	PUNCT
iiclr-17790	320	6	at	at	ADP
iiclr-17790	320	7	http://www.atmarkets.org/content/international	http://www.atmarkets.org/content/international	ADJ
iiclr-17790	320	8	regulations.asp	regulations.asp	NOUN
iiclr-17790	320	9	(	(	PUNCT
iiclr-17790	320	10	last	last	ADJ
iiclr-17790	320	11	visited	visit	VERB
iiclr-17790	320	12	dec	dec	PROPN
iiclr-17790	320	13	.	.	PROPN
iiclr-17790	320	14	2	2	NUM
iiclr-17790	320	15	,	,	PUNCT
iiclr-17790	320	16	2003	2003	NUM
iiclr-17790	320	17	)	)	PUNCT
iiclr-17790	320	18	.	.	PUNCT
iiclr-17790	321	1	62	62	NUM
iiclr-17790	321	2	.	.	PUNCT
iiclr-17790	322	1	see	see	VERB
iiclr-17790	322	2	borsa	borsa	PROPN
iiclr-17790	322	3	italiana	italiana	PROPN
iiclr-17790	322	4	,	,	PUNCT
iiclr-17790	322	5	corporate	corporate	ADJ
iiclr-17790	322	6	governance	governance	NOUN
iiclr-17790	322	7	code	code	NOUN
iiclr-17790	322	8	(	(	PUNCT
iiclr-17790	322	9	translated	translate	VERB
iiclr-17790	322	10	)	)	PUNCT
iiclr-17790	322	11	at	at	ADP
iiclr-17790	322	12	http://www	http://www	PROPN
iiclr-17790	322	13	.	.	PUNCT
iiclr-17790	322	14	borsaitalia.it/opsmedia/pdf/8077.pdf	borsaitalia.it/opsmedia/pdf/8077.pdf	PROPN
iiclr-17790	322	15	(	(	PUNCT
iiclr-17790	322	16	last	last	ADV
iiclr-17790	322	17	visited	visit	VERB
iiclr-17790	322	18	nov	nov	PROPN
iiclr-17790	322	19	.	.	PROPN
iiclr-17790	322	20	7	7	NUM
iiclr-17790	322	21	,	,	PUNCT
iiclr-17790	322	22	2003	2003	NUM
iiclr-17790	322	23	)	)	PUNCT
iiclr-17790	323	1	[	[	X
iiclr-17790	323	2	hereinafter	hereinafter	NOUN
iiclr-17790	323	3	preda	preda	PROPN
iiclr-17790	323	4	code	code	PROPN
iiclr-17790	323	5	]	]	PUNCT
iiclr-17790	323	6	.	.	PUNCT
iiclr-17790	324	1	the	the	DET
iiclr-17790	324	2	latest	late	ADJ
iiclr-17790	324	3	revision	revision	NOUN
iiclr-17790	324	4	is	be	AUX
iiclr-17790	324	5	dated	date	VERB
iiclr-17790	324	6	july	july	PROPN
iiclr-17790	324	7	2002	2002	NUM
iiclr-17790	324	8	.	.	PUNCT
iiclr-17790	325	1	i	i	PRON
iiclr-17790	325	2	d.	d.	PROPN
iiclr-17790	325	3	63	63	NUM
iiclr-17790	325	4	.	.	PUNCT
iiclr-17790	326	1	in	in	ADP
iiclr-17790	326	2	particular	particular	ADJ
iiclr-17790	326	3	,	,	PUNCT
iiclr-17790	326	4	the	the	DET
iiclr-17790	326	5	committee	committee	NOUN
iiclr-17790	326	6	that	that	PRON
iiclr-17790	326	7	drafted	draft	VERB
iiclr-17790	326	8	the	the	DET
iiclr-17790	326	9	preda	preda	PROPN
iiclr-17790	326	10	code	code	NOUN
iiclr-17790	326	11	invited	invite	VERB
iiclr-17790	326	12	borsa	borsa	PROPN
iiclr-17790	326	13	italiana	italiana	PROPN
iiclr-17790	326	14	s.p.a	s.p.a	PROPN
iiclr-17790	326	15	.	.	PUNCT
iiclr-17790	327	1	to	to	PART
iiclr-17790	327	2	acknowledge	acknowledge	VERB
iiclr-17790	327	3	the	the	DET
iiclr-17790	327	4	existence	existence	NOUN
iiclr-17790	327	5	of	of	ADP
iiclr-17790	327	6	the	the	DET
iiclr-17790	327	7	preda	preda	PROPN
iiclr-17790	327	8	code	code	NOUN
iiclr-17790	327	9	and	and	CCONJ
iiclr-17790	327	10	to	to	PART
iiclr-17790	327	11	provide	provide	VERB
iiclr-17790	327	12	for	for	SCONJ
iiclr-17790	327	13	listed	list	VERB
iiclr-17790	327	14	companies	company	NOUN
iiclr-17790	327	15	to	to	PART
iiclr-17790	327	16	report	report	VERB
iiclr-17790	327	17	,	,	PUNCT
iiclr-17790	327	18	through	through	ADP
iiclr-17790	327	19	procedures	procedure	NOUN
iiclr-17790	327	20	agreed	agree	VERB
iiclr-17790	327	21	with	with	ADP
iiclr-17790	327	22	the	the	DET
iiclr-17790	327	23	same	same	ADJ
iiclr-17790	327	24	committee	committee	NOUN
iiclr-17790	327	25	,	,	PUNCT
iiclr-17790	327	26	on	on	ADP
iiclr-17790	327	27	the	the	DET
iiclr-17790	327	28	organizational	organizational	ADJ
iiclr-17790	327	29	model	model	NOUN
iiclr-17790	327	30	they	they	PRON
iiclr-17790	327	31	have	have	AUX
iiclr-17790	327	32	chosen	choose	VERB
iiclr-17790	327	33	and	and	CCONJ
iiclr-17790	327	34	the	the	DET
iiclr-17790	327	35	extent	extent	NOUN
iiclr-17790	327	36	to	to	PART
iiclr-17790	327	37	which	which	PRON
iiclr-17790	327	38	they	they	PRON
iiclr-17790	327	39	have	have	AUX
iiclr-17790	327	40	adopted	adopt	VERB
iiclr-17790	327	41	the	the	DET
iiclr-17790	327	42	preda	preda	PROPN
iiclr-17790	327	43	code	code	NOUN
iiclr-17790	327	44	.	.	PUNCT
iiclr-17790	328	1	64	64	NUM
iiclr-17790	328	2	.	.	PUNCT
iiclr-17790	329	1	see	see	VERB
iiclr-17790	329	2	supra	supra	ADJ
iiclr-17790	329	3	text	text	NOUN
iiclr-17790	329	4	accompanying	accompanying	ADJ
iiclr-17790	329	5	note	note	NOUN
iiclr-17790	329	6	6	6	NUM
iiclr-17790	329	7	.	.	PUNCT
iiclr-17790	330	1	[	[	X
iiclr-17790	330	2	vol	vol	NOUN
iiclr-17790	330	3	.	.	PUNCT
iiclr-17790	331	1	14:1	14:1	NUM
iiclr-17790	331	2	corporate	corporate	ADJ
iiclr-17790	331	3	governance	governance	NOUN
iiclr-17790	331	4	in	in	ADP
iiclr-17790	331	5	the	the	DET
iiclr-17790	331	6	untred	untred	ADJ
iiclr-17790	331	7	states	state	NOUN
iiclr-17790	331	8	and	and	CCONJ
iiclr-17790	331	9	removing	remove	VERB
iiclr-17790	331	10	the	the	DET
iiclr-17790	331	11	members	member	NOUN
iiclr-17790	331	12	of	of	ADP
iiclr-17790	331	13	the	the	DET
iiclr-17790	331	14	management	management	NOUN
iiclr-17790	331	15	board	board	NOUN
iiclr-17790	331	16	;	;	PUNCT
iiclr-17790	331	17	or	or	CCONJ
iiclr-17790	331	18	(	(	PUNCT
iiclr-17790	331	19	iii	iii	X
iiclr-17790	331	20	)	)	PUNCT
iiclr-17790	331	21	the	the	DET
iiclr-17790	331	22	unitary	unitary	ADJ
iiclr-17790	331	23	system	system	NOUN
iiclr-17790	331	24	(	(	PUNCT
iiclr-17790	331	25	patterned	pattern	VERB
iiclr-17790	331	26	after	after	ADP
iiclr-17790	331	27	the	the	DET
iiclr-17790	331	28	uk	uk	PROPN
iiclr-17790	331	29	model	model	PROPN
iiclr-17790	331	30	)	)	PUNCT
iiclr-17790	331	31	,	,	PUNCT
iiclr-17790	331	32	which	which	PRON
iiclr-17790	331	33	recognizes	recognize	VERB
iiclr-17790	331	34	a	a	DET
iiclr-17790	331	35	board	board	NOUN
iiclr-17790	331	36	of	of	ADP
iiclr-17790	331	37	directors	director	NOUN
iiclr-17790	331	38	(	(	PUNCT
iiclr-17790	331	39	appointed	appoint	VERB
iiclr-17790	331	40	by	by	ADP
iiclr-17790	331	41	the	the	DET
iiclr-17790	331	42	shareholders	shareholder	NOUN
iiclr-17790	331	43	'	'	PART
iiclr-17790	331	44	meeting	meeting	NOUN
iiclr-17790	331	45	)	)	PUNCT
iiclr-17790	331	46	with	with	ADP
iiclr-17790	331	47	general	general	ADJ
iiclr-17790	331	48	operating	operate	VERB
iiclr-17790	331	49	powers	power	NOUN
iiclr-17790	331	50	and	and	CCONJ
iiclr-17790	331	51	a	a	DET
iiclr-17790	331	52	management	management	NOUN
iiclr-17790	331	53	control	control	PROPN
iiclr-17790	331	54	committee	committee	PROPN
iiclr-17790	331	55	(	(	PUNCT
iiclr-17790	331	56	established	establish	VERB
iiclr-17790	331	57	within	within	ADP
iiclr-17790	331	58	the	the	DET
iiclr-17790	331	59	board	board	NOUN
iiclr-17790	331	60	of	of	ADP
iiclr-17790	331	61	directors	director	NOUN
iiclr-17790	331	62	and	and	CCONJ
iiclr-17790	331	63	composed	compose	VERB
iiclr-17790	331	64	of	of	ADP
iiclr-17790	331	65	nonexecutive	nonexecutive	ADJ
iiclr-17790	331	66	and	and	CCONJ
iiclr-17790	331	67	independent	independent	ADJ
iiclr-17790	331	68	directors	director	NOUN
iiclr-17790	331	69	)	)	PUNCT
iiclr-17790	331	70	,	,	PUNCT
iiclr-17790	331	71	which	which	PRON
iiclr-17790	331	72	monitors	monitor	VERB
iiclr-17790	331	73	the	the	DET
iiclr-17790	331	74	executive	executive	NOUN
iiclr-17790	331	75	directors.65	directors.65	PROPN
iiclr-17790	331	76	unless	unless	SCONJ
iiclr-17790	331	77	the	the	DET
iiclr-17790	331	78	company	company	NOUN
iiclr-17790	331	79	expressly	expressly	ADV
iiclr-17790	331	80	elects	elect	VERB
iiclr-17790	331	81	a	a	DET
iiclr-17790	331	82	specific	specific	ADJ
iiclr-17790	331	83	model	model	NOUN
iiclr-17790	331	84	under	under	ADP
iiclr-17790	331	85	its	its	PRON
iiclr-17790	331	86	articles	article	NOUN
iiclr-17790	331	87	of	of	ADP
iiclr-17790	331	88	incorporation	incorporation	NOUN
iiclr-17790	331	89	,	,	PUNCT
iiclr-17790	331	90	the	the	DET
iiclr-17790	331	91	traditional	traditional	ADJ
iiclr-17790	331	92	system	system	NOUN
iiclr-17790	331	93	shall	shall	AUX
iiclr-17790	331	94	apply	apply	VERB
iiclr-17790	331	95	.	.	PUNCT
iiclr-17790	331	96	'	'	PUNCT
iiclr-17790	332	1	furthermore	furthermore	ADV
iiclr-17790	332	2	,	,	PUNCT
iiclr-17790	332	3	most	most	ADJ
iiclr-17790	332	4	of	of	ADP
iiclr-17790	332	5	the	the	DET
iiclr-17790	332	6	general	general	ADJ
iiclr-17790	332	7	provisions	provision	NOUN
iiclr-17790	332	8	that	that	PRON
iiclr-17790	332	9	are	be	AUX
iiclr-17790	332	10	applicable	applicable	ADJ
iiclr-17790	332	11	to	to	ADP
iiclr-17790	332	12	the	the	DET
iiclr-17790	332	13	board	board	NOUN
iiclr-17790	332	14	of	of	ADP
iiclr-17790	332	15	directors	director	NOUN
iiclr-17790	332	16	in	in	ADP
iiclr-17790	332	17	the	the	DET
iiclr-17790	332	18	traditional	traditional	ADJ
iiclr-17790	332	19	system	system	NOUN
iiclr-17790	332	20	(	(	PUNCT
iiclr-17790	332	21	e.g.	e.g.	ADV
iiclr-17790	332	22	those	those	PRON
iiclr-17790	332	23	relating	relate	VERB
iiclr-17790	332	24	to	to	ADP
iiclr-17790	332	25	duties	duty	NOUN
iiclr-17790	332	26	and	and	CCONJ
iiclr-17790	332	27	powers	power	NOUN
iiclr-17790	332	28	,	,	PUNCT
iiclr-17790	332	29	conflict	conflict	NOUN
iiclr-17790	332	30	of	of	ADP
iiclr-17790	332	31	interests	interest	NOUN
iiclr-17790	332	32	,	,	PUNCT
iiclr-17790	332	33	etc	etc	X
iiclr-17790	332	34	.	.	X
iiclr-17790	332	35	)	)	PUNCT
iiclr-17790	332	36	may	may	AUX
iiclr-17790	332	37	also	also	ADV
iiclr-17790	332	38	apply	apply	VERB
iiclr-17790	332	39	to	to	ADP
iiclr-17790	332	40	the	the	DET
iiclr-17790	332	41	management	management	NOUN
iiclr-17790	332	42	board	board	NOUN
iiclr-17790	332	43	in	in	ADP
iiclr-17790	332	44	the	the	DET
iiclr-17790	332	45	two	two	NUM
iiclr-17790	332	46	-	-	PUNCT
iiclr-17790	332	47	tier	tier	NOUN
iiclr-17790	332	48	system	system	NOUN
iiclr-17790	332	49	and	and	CCONJ
iiclr-17790	332	50	to	to	ADP
iiclr-17790	332	51	the	the	DET
iiclr-17790	332	52	board	board	NOUN
iiclr-17790	332	53	of	of	ADP
iiclr-17790	332	54	directors	director	NOUN
iiclr-17790	332	55	in	in	ADP
iiclr-17790	332	56	the	the	DET
iiclr-17790	332	57	unitary	unitary	ADJ
iiclr-17790	332	58	system.67	system.67	NOUN
iiclr-17790	332	59	similarly	similarly	ADV
iiclr-17790	332	60	,	,	PUNCT
iiclr-17790	332	61	most	most	ADJ
iiclr-17790	332	62	of	of	ADP
iiclr-17790	332	63	the	the	DET
iiclr-17790	332	64	general	general	ADJ
iiclr-17790	332	65	provisions	provision	NOUN
iiclr-17790	332	66	that	that	PRON
iiclr-17790	332	67	are	be	AUX
iiclr-17790	332	68	applicable	applicable	ADJ
iiclr-17790	332	69	to	to	ADP
iiclr-17790	332	70	the	the	DET
iiclr-17790	332	71	board	board	NOUN
iiclr-17790	332	72	of	of	ADP
iiclr-17790	332	73	statutory	statutory	ADJ
iiclr-17790	332	74	auditors	auditor	NOUN
iiclr-17790	332	75	in	in	ADP
iiclr-17790	332	76	the	the	DET
iiclr-17790	332	77	traditional	traditional	ADJ
iiclr-17790	332	78	system	system	NOUN
iiclr-17790	332	79	may	may	AUX
iiclr-17790	332	80	apply	apply	VERB
iiclr-17790	332	81	to	to	ADP
iiclr-17790	332	82	the	the	DET
iiclr-17790	332	83	supervisory	supervisory	ADJ
iiclr-17790	332	84	board	board	NOUN
iiclr-17790	332	85	in	in	ADP
iiclr-17790	332	86	the	the	DET
iiclr-17790	332	87	two	two	NUM
iiclr-17790	332	88	-	-	PUNCT
iiclr-17790	332	89	tier	tier	NOUN
iiclr-17790	332	90	system	system	NOUN
iiclr-17790	332	91	and	and	CCONJ
iiclr-17790	332	92	to	to	ADP
iiclr-17790	332	93	the	the	DET
iiclr-17790	332	94	management	management	NOUN
iiclr-17790	332	95	control	control	PROPN
iiclr-17790	332	96	committee	committee	PROPN
iiclr-17790	332	97	in	in	ADP
iiclr-17790	332	98	the	the	DET
iiclr-17790	332	99	unitary	unitary	ADJ
iiclr-17790	332	100	system	system	NOUN
iiclr-17790	332	101	.	.	PUNCT
iiclr-17790	332	102	'	'	PUNCT
iiclr-17790	333	1	therefore	therefore	ADV
iiclr-17790	333	2	,	,	PUNCT
iiclr-17790	333	3	the	the	DET
iiclr-17790	333	4	analysis	analysis	NOUN
iiclr-17790	333	5	in	in	ADP
iiclr-17790	333	6	section	section	NOUN
iiclr-17790	333	7	ii	ii	PROPN
iiclr-17790	333	8	will	will	AUX
iiclr-17790	333	9	focus	focus	VERB
iiclr-17790	333	10	on	on	ADP
iiclr-17790	333	11	the	the	DET
iiclr-17790	333	12	corporate	corporate	ADJ
iiclr-17790	333	13	governance	governance	NOUN
iiclr-17790	333	14	structure	structure	NOUN
iiclr-17790	333	15	under	under	ADP
iiclr-17790	333	16	the	the	DET
iiclr-17790	333	17	traditional	traditional	ADJ
iiclr-17790	333	18	system	system	NOUN
iiclr-17790	333	19	.	.	PUNCT
iiclr-17790	334	1	b.	b.	PROPN
iiclr-17790	335	1	the	the	DET
iiclr-17790	335	2	u.s	u.s	PROPN
iiclr-17790	335	3	.	.	PROPN
iiclr-17790	335	4	model	model	NOUN
iiclr-17790	335	5	and	and	CCONJ
iiclr-17790	335	6	the	the	DET
iiclr-17790	335	7	italian	italian	ADJ
iiclr-17790	335	8	system	system	NOUN
iiclr-17790	335	9	in	in	ADP
iiclr-17790	335	10	particular	particular	ADJ
iiclr-17790	336	1	,	,	PUNCT
iiclr-17790	336	2	this	this	DET
iiclr-17790	336	3	section	section	NOUN
iiclr-17790	336	4	will	will	AUX
iiclr-17790	336	5	provide	provide	VERB
iiclr-17790	336	6	a	a	DET
iiclr-17790	336	7	brief	brief	ADJ
iiclr-17790	336	8	overview	overview	NOUN
iiclr-17790	336	9	of	of	ADP
iiclr-17790	336	10	the	the	DET
iiclr-17790	336	11	italian	italian	ADJ
iiclr-17790	336	12	corporate	corporate	ADJ
iiclr-17790	336	13	governance	governance	NOUN
iiclr-17790	336	14	structure	structure	NOUN
iiclr-17790	336	15	and	and	CCONJ
iiclr-17790	336	16	will	will	AUX
iiclr-17790	336	17	address	address	VERB
iiclr-17790	336	18	a	a	DET
iiclr-17790	336	19	direct	direct	ADJ
iiclr-17790	336	20	comparison	comparison	NOUN
iiclr-17790	336	21	between	between	ADP
iiclr-17790	336	22	the	the	DET
iiclr-17790	336	23	model	model	NOUN
iiclr-17790	336	24	outlined	outline	VERB
iiclr-17790	336	25	by	by	ADP
iiclr-17790	336	26	the	the	DET
iiclr-17790	336	27	act	act	NOUN
iiclr-17790	336	28	and	and	CCONJ
iiclr-17790	336	29	the	the	DET
iiclr-17790	336	30	system	system	NOUN
iiclr-17790	336	31	under	under	ADP
iiclr-17790	336	32	italian	italian	ADJ
iiclr-17790	336	33	law	law	NOUN
iiclr-17790	336	34	,	,	PUNCT
iiclr-17790	336	35	with	with	ADP
iiclr-17790	336	36	an	an	DET
iiclr-17790	336	37	assessment	assessment	NOUN
iiclr-17790	336	38	of	of	ADP
iiclr-17790	336	39	the	the	DET
iiclr-17790	336	40	implications	implication	NOUN
iiclr-17790	336	41	of	of	ADP
iiclr-17790	336	42	the	the	DET
iiclr-17790	336	43	act	act	NOUN
iiclr-17790	336	44	on	on	ADP
iiclr-17790	336	45	dual	dual	ADJ
iiclr-17790	336	46	u.s	u.s	PROPN
iiclr-17790	336	47	.	.	PROPN
iiclr-17790	336	48	and	and	CCONJ
iiclr-17790	336	49	italian	italian	ADJ
iiclr-17790	336	50	listed	list	VERB
iiclr-17790	336	51	companies	company	NOUN
iiclr-17790	336	52	,	,	PUNCT
iiclr-17790	336	53	where	where	SCONJ
iiclr-17790	336	54	relevant	relevant	ADJ
iiclr-17790	336	55	.	.	NOUN
iiclr-17790	337	1	1	1	X
iiclr-17790	337	2	.	.	X
iiclr-17790	337	3	the	the	DET
iiclr-17790	337	4	corporate	corporate	ADJ
iiclr-17790	337	5	governance	governance	NOUN
iiclr-17790	337	6	structure	structure	NOUN
iiclr-17790	337	7	under	under	ADP
iiclr-17790	337	8	the	the	DET
iiclr-17790	337	9	italian	italian	ADJ
iiclr-17790	337	10	system	system	NOUN
iiclr-17790	337	11	,	,	PUNCT
iiclr-17790	337	12	the	the	DET
iiclr-17790	337	13	board	board	NOUN
iiclr-17790	337	14	of	of	ADP
iiclr-17790	337	15	directors	director	NOUN
iiclr-17790	337	16	is	be	AUX
iiclr-17790	337	17	a	a	DET
iiclr-17790	337	18	unitary	unitary	ADJ
iiclr-17790	337	19	body	body	NOUN
iiclr-17790	337	20	and	and	CCONJ
iiclr-17790	337	21	a	a	DET
iiclr-17790	337	22	separate	separate	ADJ
iiclr-17790	337	23	board	board	NOUN
iiclr-17790	337	24	of	of	ADP
iiclr-17790	337	25	auditors	auditor	NOUN
iiclr-17790	337	26	is	be	AUX
iiclr-17790	337	27	required	require	VERB
iiclr-17790	337	28	.	.	PUNCT
iiclr-17790	338	1	unlike	unlike	ADP
iiclr-17790	338	2	in	in	ADP
iiclr-17790	338	3	the	the	DET
iiclr-17790	338	4	united	united	PROPN
iiclr-17790	338	5	states	states	PROPN
iiclr-17790	338	6	,	,	PUNCT
iiclr-17790	338	7	the	the	DET
iiclr-17790	338	8	board	board	NOUN
iiclr-17790	338	9	of	of	ADP
iiclr-17790	338	10	directors	director	NOUN
iiclr-17790	338	11	has	have	VERB
iiclr-17790	338	12	a	a	DET
iiclr-17790	338	13	central	central	ADJ
iiclr-17790	338	14	role	role	NOUN
iiclr-17790	338	15	to	to	PART
iiclr-17790	338	16	play	play	VERB
iiclr-17790	338	17	in	in	ADP
iiclr-17790	338	18	the	the	DET
iiclr-17790	338	19	company	company	NOUN
iiclr-17790	338	20	's	's	PART
iiclr-17790	338	21	organizational	organizational	ADJ
iiclr-17790	338	22	structure	structure	NOUN
iiclr-17790	338	23	.	.	PUNCT
iiclr-17790	339	1	it	it	PRON
iiclr-17790	339	2	is	be	AUX
iiclr-17790	339	3	charged	charge	VERB
iiclr-17790	339	4	with	with	ADP
iiclr-17790	339	5	providing	provide	VERB
iiclr-17790	339	6	strategic	strategic	ADJ
iiclr-17790	339	7	and	and	CCONJ
iiclr-17790	339	8	organizational	organizational	ADJ
iiclr-17790	339	9	guidance	guidance	NOUN
iiclr-17790	339	10	and	and	CCONJ
iiclr-17790	339	11	"	"	PUNCT
iiclr-17790	339	12	verifying	verify	VERB
iiclr-17790	339	13	the	the	DET
iiclr-17790	339	14	existence	existence	NOUN
iiclr-17790	339	15	of	of	ADP
iiclr-17790	339	16	the	the	DET
iiclr-17790	339	17	controls	control	NOUN
iiclr-17790	339	18	needed	need	VERB
iiclr-17790	339	19	to	to	PART
iiclr-17790	339	20	monitor	monitor	VERB
iiclr-17790	339	21	"	"	PUNCT
iiclr-17790	339	22	the	the	DET
iiclr-17790	339	23	company	company	NOUN
iiclr-17790	339	24	's	's	PART
iiclr-17790	339	25	performance.69	performance.69	NOUN
iiclr-17790	339	26	65	65	NUM
iiclr-17790	339	27	.	.	PUNCT
iiclr-17790	340	1	i	i	PRON
iiclr-17790	340	2	d.	d.	PROPN
iiclr-17790	340	3	66	66	NUM
iiclr-17790	340	4	.	.	PUNCT
iiclr-17790	341	1	i	i	PRON
iiclr-17790	341	2	d.	d.	PROPN
iiclr-17790	341	3	67	67	NUM
iiclr-17790	341	4	.	.	PUNCT
iiclr-17790	342	1	i	i	PRON
iiclr-17790	342	2	d.	d.	PROPN
iiclr-17790	342	3	68	68	NUM
iiclr-17790	342	4	.	.	PUNCT
iiclr-17790	343	1	i	i	PRON
iiclr-17790	343	2	d.	d.	PROPN
iiclr-17790	343	3	69	69	NUM
iiclr-17790	343	4	.	.	PUNCT
iiclr-17790	344	1	preda	preda	PROPN
iiclr-17790	344	2	code	code	PROPN
iiclr-17790	344	3	,	,	PUNCT
iiclr-17790	344	4	supra	supra	PROPN
iiclr-17790	344	5	note	note	VERB
iiclr-17790	344	6	62	62	NUM
iiclr-17790	344	7	.	.	PUNCT
iiclr-17790	345	1	2003	2003	NUM
iiclr-17790	345	2	]	]	PUNCT
iiclr-17790	345	3	ind	ind	NOUN
iiclr-17790	345	4	.	.	PUNCT
iiclr-17790	346	1	int'l	int'l	PROPN
iiclr-17790	346	2	&	&	CCONJ
iiclr-17790	346	3	comp	comp	PROPN
iiclr-17790	346	4	.	.	PUNCT
iiclr-17790	347	1	l.	l.	PROPN
iiclr-17790	347	2	rev	rev	PROPN
iiclr-17790	347	3	.	.	PROPN
iiclr-17790	348	1	in	in	ADP
iiclr-17790	348	2	particular	particular	ADJ
iiclr-17790	348	3	,	,	PUNCT
iiclr-17790	348	4	in	in	ADP
iiclr-17790	348	5	the	the	DET
iiclr-17790	348	6	model	model	NOUN
iiclr-17790	348	7	outlined	outline	VERB
iiclr-17790	348	8	in	in	ADP
iiclr-17790	348	9	the	the	DET
iiclr-17790	348	10	preda	preda	PROPN
iiclr-17790	348	11	code	code	PROPN
iiclr-17790	348	12	,	,	PUNCT
iiclr-17790	348	13	the	the	DET
iiclr-17790	348	14	board	board	NOUN
iiclr-17790	348	15	of	of	ADP
iiclr-17790	348	16	directors	director	NOUN
iiclr-17790	348	17	is	be	AUX
iiclr-17790	348	18	comprised	comprise	VERB
iiclr-17790	348	19	of	of	ADP
iiclr-17790	348	20	"	"	PUNCT
iiclr-17790	348	21	executive	executive	ADJ
iiclr-17790	348	22	directors	director	NOUN
iiclr-17790	348	23	(	(	PUNCT
iiclr-17790	348	24	i.e.	i.e.	X
iiclr-17790	348	25	,	,	PUNCT
iiclr-17790	348	26	the	the	DET
iiclr-17790	348	27	managing	manage	VERB
iiclr-17790	348	28	directors	director	NOUN
iiclr-17790	348	29	,	,	PUNCT
iiclr-17790	348	30	and	and	CCONJ
iiclr-17790	348	31	those	those	DET
iiclr-17790	348	32	directors	director	NOUN
iiclr-17790	348	33	who	who	PRON
iiclr-17790	348	34	perform	perform	VERB
iiclr-17790	348	35	management	management	NOUN
iiclr-17790	348	36	functions	function	NOUN
iiclr-17790	348	37	within	within	ADP
iiclr-17790	348	38	the	the	DET
iiclr-17790	348	39	company	company	NOUN
iiclr-17790	348	40	)	)	PUNCT
iiclr-17790	348	41	and	and	CCONJ
iiclr-17790	348	42	non	non	ADJ
iiclr-17790	348	43	-	-	ADJ
iiclr-17790	348	44	executive	executive	ADJ
iiclr-17790	348	45	directors	director	NOUN
iiclr-17790	348	46	.	.	PUNCT
iiclr-17790	349	1	"7	"7	ADV
iiclr-17790	349	2	"	"	PUNCT
iiclr-17790	349	3	the	the	DET
iiclr-17790	349	4	chairman	chairman	NOUN
iiclr-17790	349	5	of	of	ADP
iiclr-17790	349	6	the	the	DET
iiclr-17790	349	7	board	board	NOUN
iiclr-17790	349	8	plays	play	VERB
iiclr-17790	349	9	a	a	DET
iiclr-17790	349	10	key	key	ADJ
iiclr-17790	349	11	role	role	NOUN
iiclr-17790	349	12	in	in	ADP
iiclr-17790	349	13	ensuring	ensure	VERB
iiclr-17790	349	14	compliance	compliance	NOUN
iiclr-17790	349	15	with	with	ADP
iiclr-17790	349	16	the	the	DET
iiclr-17790	349	17	principles	principle	NOUN
iiclr-17790	349	18	of	of	ADP
iiclr-17790	349	19	corporate	corporate	ADJ
iiclr-17790	349	20	governance	governance	NOUN
iiclr-17790	349	21	,	,	PUNCT
iiclr-17790	349	22	as	as	SCONJ
iiclr-17790	349	23	he	he	PRON
iiclr-17790	349	24	is	be	AUX
iiclr-17790	349	25	responsible	responsible	ADJ
iiclr-17790	349	26	for	for	ADP
iiclr-17790	349	27	the	the	DET
iiclr-17790	349	28	work	work	NOUN
iiclr-17790	349	29	of	of	ADP
iiclr-17790	349	30	the	the	DET
iiclr-17790	349	31	board	board	NOUN
iiclr-17790	349	32	,	,	PUNCT
iiclr-17790	349	33	the	the	DET
iiclr-17790	349	34	distribution	distribution	NOUN
iiclr-17790	349	35	of	of	ADP
iiclr-17790	349	36	the	the	DET
iiclr-17790	349	37	information	information	NOUN
iiclr-17790	349	38	to	to	ADP
iiclr-17790	349	39	directors	director	NOUN
iiclr-17790	349	40	,	,	PUNCT
iiclr-17790	349	41	and	and	CCONJ
iiclr-17790	349	42	the	the	DET
iiclr-17790	349	43	coordination	coordination	NOUN
iiclr-17790	349	44	of	of	ADP
iiclr-17790	349	45	the	the	DET
iiclr-17790	349	46	board	board	NOUN
iiclr-17790	349	47	's	's	PART
iiclr-17790	349	48	activities	activity	NOUN
iiclr-17790	349	49	.	.	PUNCT
iiclr-17790	350	1	decision	decision	NOUN
iiclr-17790	350	2	-	-	PUNCT
iiclr-17790	350	3	making	make	VERB
iiclr-17790	350	4	powers	power	NOUN
iiclr-17790	350	5	in	in	ADP
iiclr-17790	350	6	the	the	DET
iiclr-17790	350	7	running	running	NOUN
iiclr-17790	350	8	of	of	ADP
iiclr-17790	350	9	the	the	DET
iiclr-17790	350	10	company	company	NOUN
iiclr-17790	350	11	are	be	AUX
iiclr-17790	350	12	delegated	delegate	VERB
iiclr-17790	350	13	to	to	ADP
iiclr-17790	350	14	the	the	DET
iiclr-17790	350	15	non	non	ADJ
iiclr-17790	350	16	-	-	ADJ
iiclr-17790	350	17	executive	executive	ADJ
iiclr-17790	350	18	directors	director	NOUN
iiclr-17790	350	19	,	,	PUNCT
iiclr-17790	350	20	whose	whose	DET
iiclr-17790	350	21	number	number	NOUN
iiclr-17790	350	22	and	and	CCONJ
iiclr-17790	350	23	authority	authority	NOUN
iiclr-17790	350	24	should	should	AUX
iiclr-17790	350	25	result	result	VERB
iiclr-17790	350	26	in	in	ADP
iiclr-17790	350	27	their	their	PRON
iiclr-17790	350	28	carrying	carry	VERB
iiclr-17790	350	29	significant	significant	ADJ
iiclr-17790	350	30	weight	weight	NOUN
iiclr-17790	350	31	in	in	ADP
iiclr-17790	350	32	board	board	NOUN
iiclr-17790	350	33	decisions	decision	NOUN
iiclr-17790	350	34	.	.	PUNCT
iiclr-17790	351	1	the	the	DET
iiclr-17790	351	2	balanced	balanced	ADJ
iiclr-17790	351	3	composition	composition	NOUN
iiclr-17790	351	4	of	of	ADP
iiclr-17790	351	5	the	the	DET
iiclr-17790	351	6	board	board	NOUN
iiclr-17790	351	7	,	,	PUNCT
iiclr-17790	351	8	with	with	ADP
iiclr-17790	351	9	the	the	DET
iiclr-17790	351	10	participation	participation	NOUN
iiclr-17790	351	11	of	of	ADP
iiclr-17790	351	12	executive	executive	ADJ
iiclr-17790	351	13	directors	director	NOUN
iiclr-17790	351	14	and	and	CCONJ
iiclr-17790	351	15	non	non	ADJ
iiclr-17790	351	16	-	-	ADJ
iiclr-17790	351	17	executive	executive	ADJ
iiclr-17790	351	18	directors	director	NOUN
iiclr-17790	351	19	,	,	PUNCT
iiclr-17790	351	20	of	of	ADP
iiclr-17790	351	21	which	which	PRON
iiclr-17790	351	22	some	some	PRON
iiclr-17790	351	23	are	be	AUX
iiclr-17790	351	24	classifiable	classifiable	ADJ
iiclr-17790	351	25	as	as	SCONJ
iiclr-17790	351	26	"	"	PUNCT
iiclr-17790	351	27	independent	independent	ADJ
iiclr-17790	351	28	,	,	PUNCT
iiclr-17790	351	29	"	"	PUNCT
iiclr-17790	351	30	'	'	PUNCT
iiclr-17790	351	31	"	"	PUNCT
iiclr-17790	351	32	should	should	AUX
iiclr-17790	351	33	guarantee	guarantee	VERB
iiclr-17790	351	34	the	the	DET
iiclr-17790	351	35	good	good	ADJ
iiclr-17790	351	36	governance	governance	NOUN
iiclr-17790	351	37	of	of	ADP
iiclr-17790	351	38	the	the	DET
iiclr-17790	351	39	company	company	NOUN
iiclr-17790	351	40	as	as	ADP
iiclr-17790	351	41	the	the	DET
iiclr-17790	351	42	outcome	outcome	NOUN
iiclr-17790	351	43	of	of	ADP
iiclr-17790	351	44	the	the	DET
iiclr-17790	351	45	confrontation	confrontation	NOUN
iiclr-17790	351	46	and	and	CCONJ
iiclr-17790	351	47	dialectic	dialectic	NOUN
iiclr-17790	351	48	between	between	ADP
iiclr-17790	351	49	management	management	NOUN
iiclr-17790	351	50	powers	power	NOUN
iiclr-17790	351	51	and	and	CCONJ
iiclr-17790	351	52	those	those	PRON
iiclr-17790	351	53	of	of	ADP
iiclr-17790	351	54	strategic	strategic	ADJ
iiclr-17790	351	55	guidance	guidance	NOUN
iiclr-17790	351	56	and	and	CCONJ
iiclr-17790	351	57	supervision	supervision	NOUN
iiclr-17790	351	58	,	,	PUNCT
iiclr-17790	351	59	while	while	SCONJ
iiclr-17790	351	60	ensuring	ensure	VERB
iiclr-17790	351	61	that	that	SCONJ
iiclr-17790	351	62	the	the	DET
iiclr-17790	351	63	necessary	necessary	ADJ
iiclr-17790	351	64	attention	attention	NOUN
iiclr-17790	351	65	is	be	AUX
iiclr-17790	351	66	paid	pay	VERB
iiclr-17790	351	67	to	to	ADP
iiclr-17790	351	68	the	the	DET
iiclr-17790	351	69	performance	performance	NOUN
iiclr-17790	351	70	of	of	ADP
iiclr-17790	351	71	the	the	DET
iiclr-17790	351	72	company	company	NOUN
iiclr-17790	351	73	and	and	CCONJ
iiclr-17790	351	74	the	the	DET
iiclr-17790	351	75	prevention	prevention	NOUN
iiclr-17790	351	76	of	of	ADP
iiclr-17790	351	77	conflicts	conflict	NOUN
iiclr-17790	351	78	of	of	ADP
iiclr-17790	351	79	interest	interest	NOUN
iiclr-17790	351	80	.	.	PUNCT
iiclr-17790	352	1	the	the	DET
iiclr-17790	352	2	peculiar	peculiar	ADJ
iiclr-17790	352	3	corporate	corporate	ADJ
iiclr-17790	352	4	governance	governance	NOUN
iiclr-17790	352	5	structure	structure	NOUN
iiclr-17790	352	6	of	of	ADP
iiclr-17790	352	7	italian	italian	ADJ
iiclr-17790	352	8	corporations	corporation	NOUN
iiclr-17790	352	9	,	,	PUNCT
iiclr-17790	352	10	as	as	SCONJ
iiclr-17790	352	11	summarized	summarize	VERB
iiclr-17790	352	12	above	above	ADV
iiclr-17790	352	13	,	,	PUNCT
iiclr-17790	352	14	explains	explain	VERB
iiclr-17790	352	15	why	why	SCONJ
iiclr-17790	352	16	,	,	PUNCT
iiclr-17790	352	17	to	to	ADP
iiclr-17790	352	18	a	a	DET
iiclr-17790	352	19	large	large	ADJ
iiclr-17790	352	20	degree	degree	NOUN
iiclr-17790	352	21	,	,	PUNCT
iiclr-17790	352	22	the	the	DET
iiclr-17790	352	23	italian	italian	ADJ
iiclr-17790	352	24	system	system	NOUN
iiclr-17790	352	25	is	be	AUX
iiclr-17790	352	26	not	not	PART
iiclr-17790	352	27	consistent	consistent	ADJ
iiclr-17790	352	28	with	with	ADP
iiclr-17790	352	29	the	the	DET
iiclr-17790	352	30	u.s	u.s	PROPN
iiclr-17790	352	31	.	.	PROPN
iiclr-17790	352	32	model	model	NOUN
iiclr-17790	352	33	.	.	PUNCT
iiclr-17790	353	1	2	2	X
iiclr-17790	353	2	.	.	X
iiclr-17790	353	3	financial	financial	ADJ
iiclr-17790	353	4	certifications	certification	NOUN
iiclr-17790	353	5	and	and	CCONJ
iiclr-17790	353	6	the	the	DET
iiclr-17790	353	7	new	new	ADJ
iiclr-17790	353	8	requirements	requirement	NOUN
iiclr-17790	353	9	for	for	ADP
iiclr-17790	353	10	executives	executive	NOUN
iiclr-17790	353	11	directors	director	NOUN
iiclr-17790	353	12	the	the	DET
iiclr-17790	353	13	requirements	requirement	NOUN
iiclr-17790	353	14	under	under	ADP
iiclr-17790	353	15	the	the	DET
iiclr-17790	353	16	act	act	NOUN
iiclr-17790	353	17	and	and	CCONJ
iiclr-17790	353	18	under	under	ADP
iiclr-17790	353	19	italian	italian	ADJ
iiclr-17790	353	20	law	law	NOUN
iiclr-17790	353	21	are	be	AUX
iiclr-17790	353	22	significantly	significantly	ADV
iiclr-17790	353	23	different	different	ADJ
iiclr-17790	353	24	.	.	PUNCT
iiclr-17790	354	1	unlike	unlike	ADP
iiclr-17790	354	2	the	the	DET
iiclr-17790	354	3	united	united	PROPN
iiclr-17790	354	4	states	states	PROPN
iiclr-17790	354	5	model	model	PROPN
iiclr-17790	354	6	,	,	PUNCT
iiclr-17790	354	7	under	under	ADP
iiclr-17790	354	8	the	the	DET
iiclr-17790	354	9	italian	italian	ADJ
iiclr-17790	354	10	system	system	NOUN
iiclr-17790	354	11	,	,	PUNCT
iiclr-17790	354	12	no	no	DET
iiclr-17790	354	13	ceos	ceos	NOUN
iiclr-17790	354	14	or	or	CCONJ
iiclr-17790	354	15	cfos	cfos	PROPN
iiclr-17790	354	16	'	'	PART
iiclr-17790	354	17	certification	certification	NOUN
iiclr-17790	354	18	is	be	AUX
iiclr-17790	354	19	required	require	VERB
iiclr-17790	354	20	and	and	CCONJ
iiclr-17790	354	21	there	there	PRON
iiclr-17790	354	22	is	be	VERB
iiclr-17790	354	23	a	a	DET
iiclr-17790	354	24	collective	collective	ADJ
iiclr-17790	354	25	responsibility	responsibility	NOUN
iiclr-17790	354	26	on	on	ADP
iiclr-17790	354	27	the	the	DET
iiclr-17790	354	28	part	part	NOUN
iiclr-17790	354	29	of	of	ADP
iiclr-17790	354	30	the	the	DET
iiclr-17790	354	31	entire	entire	ADJ
iiclr-17790	354	32	board	board	NOUN
iiclr-17790	354	33	of	of	ADP
iiclr-17790	354	34	directors	director	NOUN
iiclr-17790	354	35	for	for	ADP
iiclr-17790	354	36	the	the	DET
iiclr-17790	354	37	probity	probity	NOUN
iiclr-17790	354	38	of	of	ADP
iiclr-17790	354	39	the	the	DET
iiclr-17790	354	40	company	company	NOUN
iiclr-17790	354	41	's	's	PART
iiclr-17790	354	42	financial	financial	ADJ
iiclr-17790	354	43	statements	statement	NOUN
iiclr-17790	354	44	(	(	PUNCT
iiclr-17790	354	45	though	though	SCONJ
iiclr-17790	354	46	any	any	DET
iiclr-17790	354	47	director	director	NOUN
iiclr-17790	354	48	is	be	AUX
iiclr-17790	354	49	subject	subject	ADJ
iiclr-17790	354	50	to	to	ADP
iiclr-17790	354	51	criminal	criminal	ADJ
iiclr-17790	354	52	liability).72	liability).72	NOUN
iiclr-17790	354	53	in	in	ADP
iiclr-17790	354	54	particular	particular	ADJ
iiclr-17790	354	55	,	,	PUNCT
iiclr-17790	354	56	financial	financial	ADJ
iiclr-17790	354	57	statements	statement	NOUN
iiclr-17790	354	58	should	should	AUX
iiclr-17790	354	59	properly	properly	ADV
iiclr-17790	354	60	and	and	CCONJ
iiclr-17790	354	61	faithfully	faithfully	ADV
iiclr-17790	354	62	present	present	VERB
iiclr-17790	354	63	the	the	DET
iiclr-17790	354	64	company	company	NOUN
iiclr-17790	354	65	's	's	PART
iiclr-17790	354	66	economic	economic	ADJ
iiclr-17790	354	67	and	and	CCONJ
iiclr-17790	354	68	financial	financial	ADJ
iiclr-17790	354	69	conditions	condition	NOUN
iiclr-17790	354	70	.	.	PUNCT
iiclr-17790	355	1	the	the	DET
iiclr-17790	355	2	shareholders	shareholder	NOUN
iiclr-17790	355	3	at	at	ADP
iiclr-17790	355	4	the	the	DET
iiclr-17790	355	5	company	company	NOUN
iiclr-17790	355	6	's	's	PART
iiclr-17790	355	7	annual	annual	ADJ
iiclr-17790	355	8	shareholders	shareholder	NOUN
iiclr-17790	355	9	'	'	PART
iiclr-17790	355	10	meeting	meeting	NOUN
iiclr-17790	355	11	approve	approve	VERB
iiclr-17790	355	12	the	the	DET
iiclr-17790	355	13	company	company	NOUN
iiclr-17790	355	14	's	's	PART
iiclr-17790	355	15	balance	balance	NOUN
iiclr-17790	355	16	sheet	sheet	NOUN
iiclr-17790	355	17	,	,	PUNCT
iiclr-17790	355	18	along	along	ADP
iiclr-17790	355	19	with	with	ADP
iiclr-17790	355	20	the	the	DET
iiclr-17790	355	21	directors	director	NOUN
iiclr-17790	355	22	'	'	PART
iiclr-17790	355	23	report	report	NOUN
iiclr-17790	355	24	.	.	PUNCT
iiclr-17790	356	1	the	the	DET
iiclr-17790	356	2	financial	financial	ADJ
iiclr-17790	356	3	statements	statement	NOUN
iiclr-17790	356	4	of	of	ADP
iiclr-17790	356	5	listed	list	VERB
iiclr-17790	356	6	companies	company	NOUN
iiclr-17790	356	7	are	be	AUX
iiclr-17790	356	8	to	to	PART
iiclr-17790	356	9	be	be	AUX
iiclr-17790	356	10	filed	file	VERB
iiclr-17790	356	11	along	along	ADP
iiclr-17790	356	12	with	with	ADP
iiclr-17790	356	13	both	both	CCONJ
iiclr-17790	356	14	the	the	DET
iiclr-17790	356	15	report	report	NOUN
iiclr-17790	356	16	of	of	ADP
iiclr-17790	356	17	the	the	DET
iiclr-17790	356	18	statutory	statutory	ADJ
iiclr-17790	356	19	auditors	auditor	NOUN
iiclr-17790	356	20	and	and	CCONJ
iiclr-17790	356	21	the	the	DET
iiclr-17790	356	22	certification	certification	NOUN
iiclr-17790	356	23	of	of	ADP
iiclr-17790	356	24	an	an	DET
iiclr-17790	356	25	auditing	auditing	NOUN
iiclr-17790	356	26	firm	firm	NOUN
iiclr-17790	356	27	.	.	PUNCT
iiclr-17790	357	1	70	70	NUM
iiclr-17790	357	2	.	.	PUNCT
iiclr-17790	358	1	i	i	PRON
iiclr-17790	358	2	d.	d.	PROPN
iiclr-17790	358	3	71	71	NUM
iiclr-17790	358	4	.	.	PUNCT
iiclr-17790	359	1	"	"	PUNCT
iiclr-17790	359	2	an	an	DET
iiclr-17790	359	3	adequate	adequate	ADJ
iiclr-17790	359	4	number	number	NOUN
iiclr-17790	359	5	of	of	ADP
iiclr-17790	359	6	non	non	ADJ
iiclr-17790	359	7	-	-	ADJ
iiclr-17790	359	8	executive	executive	ADJ
iiclr-17790	359	9	directors	director	NOUN
iiclr-17790	359	10	[	[	X
iiclr-17790	359	11	has	have	VERB
iiclr-17790	359	12	]	]	X
iiclr-17790	359	13	to	to	PART
iiclr-17790	359	14	be	be	AUX
iiclr-17790	359	15	independent	independent	ADJ
iiclr-17790	359	16	,	,	PUNCT
iiclr-17790	359	17	in	in	ADP
iiclr-17790	359	18	the	the	DET
iiclr-17790	359	19	sense	sense	NOUN
iiclr-17790	359	20	that	that	SCONJ
iiclr-17790	359	21	they	they	PRON
iiclr-17790	359	22	:	:	PUNCT
iiclr-17790	359	23	(	(	PUNCT
iiclr-17790	359	24	a	a	X
iiclr-17790	359	25	)	)	PUNCT
iiclr-17790	359	26	do	do	AUX
iiclr-17790	359	27	not	not	PART
iiclr-17790	359	28	entertain	entertain	VERB
iiclr-17790	359	29	...	...	PUNCT
iiclr-17790	359	30	business	business	NOUN
iiclr-17790	359	31	relationships	relationship	NOUN
iiclr-17790	359	32	with	with	ADP
iiclr-17790	359	33	the	the	DET
iiclr-17790	359	34	company	company	NOUN
iiclr-17790	359	35	,	,	PUNCT
iiclr-17790	359	36	"	"	PUNCT
iiclr-17790	359	37	its	its	PRON
iiclr-17790	359	38	subsidiaries	subsidiary	NOUN
iiclr-17790	359	39	,	,	PUNCT
iiclr-17790	359	40	the	the	DET
iiclr-17790	359	41	executive	executive	ADJ
iiclr-17790	359	42	directors	director	NOUN
iiclr-17790	359	43	,	,	PUNCT
iiclr-17790	359	44	or	or	CCONJ
iiclr-17790	359	45	the	the	DET
iiclr-17790	359	46	shareholder	shareholder	NOUN
iiclr-17790	359	47	or	or	CCONJ
iiclr-17790	359	48	group	group	NOUN
iiclr-17790	359	49	of	of	ADP
iiclr-17790	359	50	shareholders	shareholder	NOUN
iiclr-17790	359	51	who	who	PRON
iiclr-17790	359	52	controls	control	VERB
iiclr-17790	359	53	the	the	DET
iiclr-17790	359	54	company	company	NOUN
iiclr-17790	359	55	;	;	PUNCT
iiclr-17790	359	56	or	or	CCONJ
iiclr-17790	359	57	(	(	PUNCT
iiclr-17790	359	58	b	b	X
iiclr-17790	359	59	)	)	PUNCT
iiclr-17790	359	60	do	do	AUX
iiclr-17790	359	61	not	not	PART
iiclr-17790	359	62	"	"	PUNCT
iiclr-17790	359	63	own	own	ADJ
iiclr-17790	359	64	,	,	PUNCT
iiclr-17790	359	65	directly	directly	ADV
iiclr-17790	359	66	or	or	CCONJ
iiclr-17790	359	67	indirectly	indirectly	ADV
iiclr-17790	359	68	,	,	PUNCT
iiclr-17790	359	69	...	...	PUNCT
iiclr-17790	359	70	a	a	DET
iiclr-17790	359	71	quantity	quantity	NOUN
iiclr-17790	359	72	of	of	ADP
iiclr-17790	359	73	shares	share	NOUN
iiclr-17790	359	74	enabling	enable	VERB
iiclr-17790	359	75	them	they	PRON
iiclr-17790	359	76	to	to	PART
iiclr-17790	359	77	control	control	VERB
iiclr-17790	359	78	the	the	DET
iiclr-17790	359	79	company	company	NOUN
iiclr-17790	359	80	...	...	PUNCT
iiclr-17790	359	81	or	or	CCONJ
iiclr-17790	359	82	participate	participate	VERB
iiclr-17790	359	83	in	in	ADP
iiclr-17790	359	84	shareholders	shareholder	NOUN
iiclr-17790	359	85	'	'	PART
iiclr-17790	359	86	agreements	agreement	NOUN
iiclr-17790	359	87	to	to	PART
iiclr-17790	359	88	control	control	VERB
iiclr-17790	359	89	the	the	DET
iiclr-17790	359	90	company	company	NOUN
iiclr-17790	359	91	.	.	PUNCT
iiclr-17790	359	92	"	"	PUNCT
iiclr-17790	360	1	i	i	PRON
iiclr-17790	360	2	d.	d.	PROPN
iiclr-17790	360	3	72	72	NUM
iiclr-17790	360	4	.	.	PUNCT
iiclr-17790	361	1	the	the	DET
iiclr-17790	361	2	board	board	NOUN
iiclr-17790	361	3	of	of	ADP
iiclr-17790	361	4	directors	director	NOUN
iiclr-17790	361	5	'	'	PART
iiclr-17790	361	6	members	member	NOUN
iiclr-17790	361	7	arejointly	arejointly	ADV
iiclr-17790	361	8	and	and	CCONJ
iiclr-17790	361	9	severally	severally	ADV
iiclr-17790	361	10	responsible	responsible	ADJ
iiclr-17790	361	11	for	for	ADP
iiclr-17790	361	12	the	the	DET
iiclr-17790	361	13	damages	damage	NOUN
iiclr-17790	361	14	resulting	result	VERB
iiclr-17790	361	15	from	from	ADP
iiclr-17790	361	16	inaccurate	inaccurate	ADJ
iiclr-17790	361	17	statements	statement	NOUN
iiclr-17790	361	18	.	.	PUNCT
iiclr-17790	362	1	however	however	ADV
iiclr-17790	362	2	,	,	PUNCT
iiclr-17790	362	3	as	as	ADP
iiclr-17790	362	4	a	a	DET
iiclr-17790	362	5	general	general	ADJ
iiclr-17790	362	6	rule	rule	NOUN
iiclr-17790	362	7	,	,	PUNCT
iiclr-17790	362	8	italian	italian	ADJ
iiclr-17790	362	9	law	law	NOUN
iiclr-17790	362	10	does	do	AUX
iiclr-17790	362	11	not	not	PART
iiclr-17790	362	12	provide	provide	VERB
iiclr-17790	362	13	for	for	ADP
iiclr-17790	362	14	a	a	DET
iiclr-17790	362	15	collective	collective	ADJ
iiclr-17790	362	16	criminal	criminal	ADJ
iiclr-17790	362	17	responsibility	responsibility	NOUN
iiclr-17790	362	18	.	.	PUNCT
iiclr-17790	363	1	accordingly	accordingly	ADV
iiclr-17790	363	2	,	,	PUNCT
iiclr-17790	363	3	any	any	DET
iiclr-17790	363	4	member	member	NOUN
iiclr-17790	363	5	of	of	ADP
iiclr-17790	363	6	the	the	DET
iiclr-17790	363	7	board	board	NOUN
iiclr-17790	363	8	may	may	AUX
iiclr-17790	363	9	be	be	AUX
iiclr-17790	363	10	subject	subject	ADJ
iiclr-17790	363	11	to	to	ADP
iiclr-17790	363	12	criminal	criminal	ADJ
iiclr-17790	363	13	sanctions	sanction	NOUN
iiclr-17790	363	14	for	for	ADP
iiclr-17790	363	15	inaccurate	inaccurate	ADJ
iiclr-17790	363	16	statements	statement	NOUN
iiclr-17790	363	17	.	.	PUNCT
iiclr-17790	364	1	[	[	X
iiclr-17790	364	2	vol	vol	NOUN
iiclr-17790	364	3	.	.	PUNCT
iiclr-17790	365	1	14:1	14:1	NUM
iiclr-17790	365	2	corporate	corporate	ADJ
iiclr-17790	365	3	governance	governance	NOUN
iiclr-17790	365	4	in	in	ADP
iiclr-17790	365	5	the	the	DET
iiclr-17790	365	6	united	united	PROPN
iiclr-17790	365	7	states	states	PROPN
iiclr-17790	365	8	according	accord	VERB
iiclr-17790	365	9	to	to	ADP
iiclr-17790	365	10	the	the	DET
iiclr-17790	365	11	preda	preda	PROPN
iiclr-17790	365	12	code	code	PROPN
iiclr-17790	365	13	,	,	PUNCT
iiclr-17790	365	14	the	the	DET
iiclr-17790	365	15	responsibility	responsibility	NOUN
iiclr-17790	365	16	for	for	ADP
iiclr-17790	365	17	the	the	DET
iiclr-17790	365	18	internal	internal	ADJ
iiclr-17790	365	19	control	control	NOUN
iiclr-17790	365	20	system	system	NOUN
iiclr-17790	365	21	of	of	ADP
iiclr-17790	365	22	listed	list	VERB
iiclr-17790	365	23	companies	company	NOUN
iiclr-17790	365	24	,	,	PUNCT
iiclr-17790	365	25	i.e.	i.e.	X
iiclr-17790	365	26	,	,	PUNCT
iiclr-17790	365	27	"	"	PUNCT
iiclr-17790	365	28	the	the	DET
iiclr-17790	365	29	set	set	NOUN
iiclr-17790	365	30	of	of	ADP
iiclr-17790	365	31	processes	process	NOUN
iiclr-17790	365	32	serving	serve	VERB
iiclr-17790	365	33	to	to	PART
iiclr-17790	365	34	monitor	monitor	VERB
iiclr-17790	365	35	...	...	PUNCT
iiclr-17790	365	36	the	the	DET
iiclr-17790	365	37	reliability	reliability	NOUN
iiclr-17790	365	38	of	of	ADP
iiclr-17790	365	39	[	[	PUNCT
iiclr-17790	365	40	the	the	DET
iiclr-17790	365	41	company	company	NOUN
iiclr-17790	365	42	's	's	PART
iiclr-17790	365	43	]	]	PUNCT
iiclr-17790	365	44	financial	financial	ADJ
iiclr-17790	365	45	information	information	NOUN
iiclr-17790	365	46	,	,	PUNCT
iiclr-17790	365	47	[	[	X
iiclr-17790	365	48	and	and	CCONJ
iiclr-17790	365	49	the	the	DET
iiclr-17790	365	50	]	]	X
iiclr-17790	365	51	compliance	compliance	NOUN
iiclr-17790	365	52	with	with	ADP
iiclr-17790	365	53	laws	law	NOUN
iiclr-17790	365	54	and	and	CCONJ
iiclr-17790	365	55	regulations	regulation	NOUN
iiclr-17790	365	56	,	,	PUNCT
iiclr-17790	365	57	"	"	PUNCT
iiclr-17790	365	58	should	should	AUX
iiclr-17790	365	59	lie	lie	VERB
iiclr-17790	365	60	with	with	ADP
iiclr-17790	365	61	the	the	DET
iiclr-17790	365	62	board	board	NOUN
iiclr-17790	365	63	of	of	ADP
iiclr-17790	365	64	directors.73	directors.73	PROPN
iiclr-17790	365	65	the	the	DET
iiclr-17790	365	66	board	board	NOUN
iiclr-17790	365	67	,	,	PUNCT
iiclr-17790	365	68	with	with	ADP
iiclr-17790	365	69	the	the	DET
iiclr-17790	365	70	assistance	assistance	NOUN
iiclr-17790	365	71	of	of	ADP
iiclr-17790	365	72	the	the	DET
iiclr-17790	365	73	internal	internal	PROPN
iiclr-17790	365	74	control	control	PROPN
iiclr-17790	365	75	committee	committee	PROPN
iiclr-17790	365	76	and	and	CCONJ
iiclr-17790	365	77	the	the	DET
iiclr-17790	365	78	persons	person	NOUN
iiclr-17790	365	79	appointed	appoint	VERB
iiclr-17790	365	80	to	to	PART
iiclr-17790	365	81	run	run	VERB
iiclr-17790	365	82	the	the	DET
iiclr-17790	365	83	internal	internal	ADJ
iiclr-17790	365	84	control	control	NOUN
iiclr-17790	365	85	system	system	NOUN
iiclr-17790	365	86	,	,	PUNCT
iiclr-17790	365	87	should	should	AUX
iiclr-17790	365	88	lay	lay	VERB
iiclr-17790	365	89	down	down	ADP
iiclr-17790	365	90	the	the	DET
iiclr-17790	365	91	guidelines	guideline	NOUN
iiclr-17790	365	92	for	for	ADP
iiclr-17790	365	93	,	,	PUNCT
iiclr-17790	365	94	and	and	CCONJ
iiclr-17790	365	95	periodically	periodically	ADV
iiclr-17790	365	96	check	check	VERB
iiclr-17790	365	97	the	the	DET
iiclr-17790	365	98	functioning	functioning	NOUN
iiclr-17790	365	99	of	of	ADP
iiclr-17790	365	100	,	,	PUNCT
iiclr-17790	365	101	the	the	DET
iiclr-17790	365	102	internal	internal	ADJ
iiclr-17790	365	103	control	control	NOUN
iiclr-17790	365	104	system.74	system.74	VERB
iiclr-17790	365	105	the	the	DET
iiclr-17790	365	106	managing	manage	VERB
iiclr-17790	365	107	directors	director	NOUN
iiclr-17790	365	108	[	[	X
iiclr-17790	365	109	should	should	AUX
iiclr-17790	365	110	]	]	AUX
iiclr-17790	365	111	identify	identify	VERB
iiclr-17790	365	112	the	the	DET
iiclr-17790	365	113	main	main	ADJ
iiclr-17790	365	114	risks	risk	NOUN
iiclr-17790	365	115	the	the	DET
iiclr-17790	365	116	company	company	NOUN
iiclr-17790	365	117	is	be	AUX
iiclr-17790	365	118	exposed	expose	VERB
iiclr-17790	365	119	to	to	ADP
iiclr-17790	365	120	and	and	CCONJ
iiclr-17790	365	121	submit	submit	VERB
iiclr-17790	365	122	them	they	PRON
iiclr-17790	365	123	to	to	ADP
iiclr-17790	365	124	the	the	DET
iiclr-17790	365	125	board	board	NOUN
iiclr-17790	365	126	of	of	ADP
iiclr-17790	365	127	directors	director	NOUN
iiclr-17790	365	128	for	for	ADP
iiclr-17790	365	129	its	its	PRON
iiclr-17790	365	130	examination	examination	NOUN
iiclr-17790	365	131	;	;	PUNCT
iiclr-17790	366	1	they	they	PRON
iiclr-17790	366	2	[	[	X
iiclr-17790	366	3	should	should	AUX
iiclr-17790	366	4	]	]	AUX
iiclr-17790	366	5	implement	implement	VERB
iiclr-17790	366	6	the	the	DET
iiclr-17790	366	7	guidelines	guideline	NOUN
iiclr-17790	366	8	laid	lay	VERB
iiclr-17790	366	9	down	down	ADP
iiclr-17790	366	10	by	by	ADP
iiclr-17790	366	11	the	the	DET
iiclr-17790	366	12	board	board	NOUN
iiclr-17790	366	13	of	of	ADP
iiclr-17790	366	14	directors	director	NOUN
iiclr-17790	366	15	for	for	ADP
iiclr-17790	366	16	the	the	DET
iiclr-17790	366	17	planning	planning	NOUN
iiclr-17790	366	18	,	,	PUNCT
iiclr-17790	366	19	operation	operation	NOUN
iiclr-17790	366	20	and	and	CCONJ
iiclr-17790	366	21	monitoring	monitoring	NOUN
iiclr-17790	366	22	of	of	ADP
iiclr-17790	366	23	the	the	DET
iiclr-17790	366	24	internal	internal	ADJ
iiclr-17790	366	25	control	control	NOUN
iiclr-17790	366	26	system	system	NOUN
iiclr-17790	366	27	and	and	CCONJ
iiclr-17790	366	28	should	should	AUX
iiclr-17790	366	29	appoint	appoint	VERB
iiclr-17790	366	30	one	one	NUM
iiclr-17790	366	31	or	or	CCONJ
iiclr-17790	366	32	more	more	ADJ
iiclr-17790	366	33	persons	person	NOUN
iiclr-17790	366	34	to	to	PART
iiclr-17790	366	35	run	run	VERB
iiclr-17790	366	36	it	it	PRON
iiclr-17790	366	37	and	and	CCONJ
iiclr-17790	366	38	provide	provide	VERB
iiclr-17790	366	39	them	they	PRON
iiclr-17790	366	40	with	with	ADP
iiclr-17790	366	41	appropriate	appropriate	ADJ
iiclr-17790	366	42	resources.75	resources.75	ADJ
iiclr-17790	366	43	"	"	PUNCT
iiclr-17790	366	44	in	in	ADP
iiclr-17790	366	45	companies	company	NOUN
iiclr-17790	366	46	that	that	PRON
iiclr-17790	366	47	have	have	VERB
iiclr-17790	366	48	an	an	DET
iiclr-17790	366	49	internal	internal	ADJ
iiclr-17790	366	50	audit	audit	NOUN
iiclr-17790	366	51	function	function	NOUN
iiclr-17790	366	52	,	,	PUNCT
iiclr-17790	366	53	the	the	DET
iiclr-17790	366	54	person[s	person[	NOUN
iiclr-17790	366	55	]	]	PUNCT
iiclr-17790	366	56	appointed	appoint	VERB
iiclr-17790	366	57	to	to	PART
iiclr-17790	366	58	run	run	VERB
iiclr-17790	366	59	the	the	DET
iiclr-17790	366	60	internal	internal	ADJ
iiclr-17790	366	61	control	control	NOUN
iiclr-17790	366	62	system	system	NOUN
iiclr-17790	366	63	can	can	AUX
iiclr-17790	366	64	also	also	ADV
iiclr-17790	366	65	be	be	AUX
iiclr-17790	366	66	the	the	DET
iiclr-17790	366	67	head	head	NOUN
iiclr-17790	366	68	of	of	ADP
iiclr-17790	366	69	the	the	DET
iiclr-17790	366	70	internal	internal	ADJ
iiclr-17790	366	71	audit	audit	NOUN
iiclr-17790	366	72	function	function	NOUN
iiclr-17790	366	73	.	.	PUNCT
iiclr-17790	367	1	"76	"76	NOUN
iiclr-17790	367	2	in	in	ADP
iiclr-17790	367	3	companies	company	NOUN
iiclr-17790	367	4	that	that	PRON
iiclr-17790	367	5	do	do	AUX
iiclr-17790	367	6	not	not	PART
iiclr-17790	367	7	have	have	VERB
iiclr-17790	367	8	an	an	DET
iiclr-17790	367	9	internal	internal	ADJ
iiclr-17790	367	10	audit	audit	NOUN
iiclr-17790	367	11	office	office	NOUN
iiclr-17790	367	12	,	,	PUNCT
iiclr-17790	367	13	the	the	DET
iiclr-17790	367	14	preda	preda	PROPN
iiclr-17790	367	15	code	code	NOUN
iiclr-17790	367	16	recommends	recommend	VERB
iiclr-17790	367	17	that	that	SCONJ
iiclr-17790	367	18	the	the	DET
iiclr-17790	367	19	board	board	NOUN
iiclr-17790	367	20	of	of	ADP
iiclr-17790	367	21	directors	director	NOUN
iiclr-17790	367	22	should	should	AUX
iiclr-17790	367	23	periodically	periodically	ADV
iiclr-17790	367	24	assess	assess	VERB
iiclr-17790	367	25	the	the	DET
iiclr-17790	367	26	desirability	desirability	NOUN
iiclr-17790	367	27	of	of	ADP
iiclr-17790	367	28	instituting	institute	VERB
iiclr-17790	367	29	one.77	one.77	DET
iiclr-17790	367	30	the	the	DET
iiclr-17790	367	31	persons	person	NOUN
iiclr-17790	367	32	appointed	appoint	VERB
iiclr-17790	367	33	to	to	PART
iiclr-17790	367	34	run	run	VERB
iiclr-17790	367	35	the	the	DET
iiclr-17790	367	36	internal	internal	ADJ
iiclr-17790	367	37	control	control	NOUN
iiclr-17790	367	38	system	system	NOUN
iiclr-17790	367	39	should	should	AUX
iiclr-17790	367	40	report	report	VERB
iiclr-17790	367	41	to	to	ADP
iiclr-17790	367	42	the	the	DET
iiclr-17790	367	43	managing	manage	VERB
iiclr-17790	367	44	directors	director	NOUN
iiclr-17790	367	45	to	to	PART
iiclr-17790	367	46	allow	allow	VERB
iiclr-17790	367	47	them	they	PRON
iiclr-17790	367	48	to	to	PART
iiclr-17790	367	49	intervene	intervene	VERB
iiclr-17790	367	50	promptly	promptly	ADV
iiclr-17790	367	51	where	where	SCONJ
iiclr-17790	367	52	necessary	necessary	ADJ
iiclr-17790	367	53	and	and	CCONJ
iiclr-17790	367	54	to	to	ADP
iiclr-17790	367	55	the	the	DET
iiclr-17790	367	56	internal	internal	PROPN
iiclr-17790	367	57	control	control	PROPN
iiclr-17790	367	58	committee	committee	PROPN
iiclr-17790	367	59	and	and	CCONJ
iiclr-17790	367	60	the	the	DET
iiclr-17790	367	61	board	board	NOUN
iiclr-17790	367	62	of	of	ADP
iiclr-17790	367	63	auditors	auditor	NOUN
iiclr-17790	367	64	to	to	PART
iiclr-17790	367	65	keep	keep	VERB
iiclr-17790	367	66	them	they	PRON
iiclr-17790	367	67	informed	inform	VERB
iiclr-17790	367	68	of	of	ADP
iiclr-17790	367	69	the	the	DET
iiclr-17790	367	70	results	result	NOUN
iiclr-17790	367	71	of	of	ADP
iiclr-17790	367	72	their	their	PRON
iiclr-17790	367	73	work.78	work.78	NOUN
iiclr-17790	367	74	in	in	ADP
iiclr-17790	367	75	order	order	NOUN
iiclr-17790	367	76	to	to	PART
iiclr-17790	367	77	comply	comply	VERB
iiclr-17790	367	78	with	with	ADP
iiclr-17790	367	79	the	the	DET
iiclr-17790	367	80	act	act	NOUN
iiclr-17790	367	81	,	,	PUNCT
iiclr-17790	367	82	a	a	DET
iiclr-17790	367	83	dual	dual	ADJ
iiclr-17790	367	84	u.s	u.s	PROPN
iiclr-17790	367	85	.	.	PROPN
iiclr-17790	367	86	and	and	CCONJ
iiclr-17790	367	87	italian	italian	ADJ
iiclr-17790	367	88	listed	list	VERB
iiclr-17790	367	89	company	company	NOUN
iiclr-17790	367	90	must	must	AUX
iiclr-17790	367	91	ensure	ensure	VERB
iiclr-17790	367	92	that	that	SCONJ
iiclr-17790	367	93	:	:	PUNCT
iiclr-17790	367	94	(	(	PUNCT
iiclr-17790	367	95	i	i	NOUN
iiclr-17790	367	96	)	)	PUNCT
iiclr-17790	367	97	the	the	DET
iiclr-17790	367	98	ceo	ceo	NOUN
iiclr-17790	367	99	or	or	CCONJ
iiclr-17790	367	100	cfo	cfo	NOUN
iiclr-17790	367	101	is	be	AUX
iiclr-17790	367	102	in	in	ADP
iiclr-17790	367	103	a	a	DET
iiclr-17790	367	104	position	position	NOUN
iiclr-17790	367	105	to	to	PART
iiclr-17790	367	106	give	give	VERB
iiclr-17790	367	107	the	the	DET
iiclr-17790	367	108	certifications	certification	NOUN
iiclr-17790	367	109	in	in	ADP
iiclr-17790	367	110	the	the	DET
iiclr-17790	367	111	prescribed	prescribed	ADJ
iiclr-17790	367	112	form	form	NOUN
iiclr-17790	367	113	before	before	ADP
iiclr-17790	367	114	approving	approve	VERB
iiclr-17790	367	115	any	any	DET
iiclr-17790	367	116	relevant	relevant	ADJ
iiclr-17790	367	117	accounts	account	NOUN
iiclr-17790	367	118	.	.	PUNCT
iiclr-17790	368	1	though	though	SCONJ
iiclr-17790	368	2	the	the	DET
iiclr-17790	368	3	sec	sec	PROPN
iiclr-17790	368	4	has	have	AUX
iiclr-17790	368	5	not	not	PART
iiclr-17790	368	6	prescribed	prescribe	VERB
iiclr-17790	368	7	any	any	DET
iiclr-17790	368	8	particular	particular	ADJ
iiclr-17790	368	9	procedures	procedure	NOUN
iiclr-17790	368	10	for	for	ADP
iiclr-17790	368	11	conducting	conduct	VERB
iiclr-17790	368	12	a	a	DET
iiclr-17790	368	13	review	review	NOUN
iiclr-17790	368	14	of	of	ADP
iiclr-17790	368	15	the	the	DET
iiclr-17790	368	16	company	company	NOUN
iiclr-17790	368	17	's	's	PART
iiclr-17790	368	18	controls	control	NOUN
iiclr-17790	368	19	and	and	CCONJ
iiclr-17790	368	20	procedures	procedure	NOUN
iiclr-17790	368	21	,	,	PUNCT
iiclr-17790	368	22	it	it	PRON
iiclr-17790	368	23	has	have	AUX
iiclr-17790	368	24	recommended	recommend	VERB
iiclr-17790	368	25	that	that	SCONJ
iiclr-17790	368	26	each	each	DET
iiclr-17790	368	27	company	company	NOUN
iiclr-17790	368	28	create	create	VERB
iiclr-17790	368	29	a	a	DET
iiclr-17790	368	30	disclosure	disclosure	NOUN
iiclr-17790	368	31	committee	committee	NOUN
iiclr-17790	368	32	to	to	PART
iiclr-17790	368	33	ensure	ensure	VERB
iiclr-17790	368	34	compliance	compliance	NOUN
iiclr-17790	368	35	with	with	ADP
iiclr-17790	368	36	the	the	DET
iiclr-17790	368	37	relevant	relevant	ADJ
iiclr-17790	368	38	requirements	requirement	NOUN
iiclr-17790	368	39	;	;	PUNCT
iiclr-17790	368	40	and	and	CCONJ
iiclr-17790	368	41	(	(	PUNCT
iiclr-17790	368	42	ii	ii	NOUN
iiclr-17790	368	43	)	)	PUNCT
iiclr-17790	368	44	the	the	DET
iiclr-17790	368	45	design	design	NOUN
iiclr-17790	368	46	,	,	PUNCT
iiclr-17790	368	47	implementation	implementation	NOUN
iiclr-17790	368	48	,	,	PUNCT
iiclr-17790	368	49	and	and	CCONJ
iiclr-17790	368	50	evaluation	evaluation	NOUN
iiclr-17790	368	51	of	of	ADP
iiclr-17790	368	52	internal	internal	ADJ
iiclr-17790	368	53	financial	financial	ADJ
iiclr-17790	368	54	and	and	CCONJ
iiclr-17790	368	55	disclosure	disclosure	NOUN
iiclr-17790	368	56	control	control	NOUN
iiclr-17790	368	57	structures	structure	NOUN
iiclr-17790	368	58	and	and	CCONJ
iiclr-17790	368	59	systems	system	NOUN
iiclr-17790	368	60	are	be	AUX
iiclr-17790	368	61	sufficient	sufficient	ADJ
iiclr-17790	368	62	for	for	ADP
iiclr-17790	368	63	the	the	DET
iiclr-17790	368	64	purposes	purpose	NOUN
iiclr-17790	368	65	of	of	ADP
iiclr-17790	368	66	the	the	DET
iiclr-17790	368	67	certification	certification	NOUN
iiclr-17790	368	68	.	.	PUNCT
iiclr-17790	369	1	the	the	DET
iiclr-17790	369	2	company	company	NOUN
iiclr-17790	369	3	may	may	AUX
iiclr-17790	369	4	want	want	VERB
iiclr-17790	369	5	to	to	PART
iiclr-17790	369	6	consider	consider	VERB
iiclr-17790	369	7	institut73	institut73	NOUN
iiclr-17790	369	8	.	.	PUNCT
iiclr-17790	370	1	i	i	PRON
iiclr-17790	370	2	d.	d.	PROPN
iiclr-17790	370	3	74	74	NUM
iiclr-17790	370	4	.	.	PUNCT
iiclr-17790	371	1	i	i	PRON
iiclr-17790	371	2	d.	d.	PROPN
iiclr-17790	371	3	75	75	NUM
iiclr-17790	371	4	.	.	PUNCT
iiclr-17790	372	1	i	i	PRON
iiclr-17790	372	2	d.	d.	PROPN
iiclr-17790	372	3	76	76	NUM
iiclr-17790	372	4	.	.	PUNCT
iiclr-17790	373	1	preda	preda	PROPN
iiclr-17790	373	2	code	code	PROPN
iiclr-17790	373	3	,	,	PUNCT
iiclr-17790	373	4	supra	supra	PROPN
iiclr-17790	373	5	note	note	VERB
iiclr-17790	373	6	62	62	NUM
iiclr-17790	373	7	.	.	PUNCT
iiclr-17790	374	1	77	77	NUM
iiclr-17790	374	2	.	.	PUNCT
iiclr-17790	375	1	i	i	PRON
iiclr-17790	375	2	d.	d.	PROPN
iiclr-17790	375	3	78	78	NUM
iiclr-17790	375	4	.	.	PUNCT
iiclr-17790	376	1	i	i	PRON
iiclr-17790	376	2	d.	d.	PROPN
iiclr-17790	376	3	2003	2003	NUM
iiclr-17790	376	4	]	]	PUNCT
iiclr-17790	377	1	ind	ind	NOUN
iiclr-17790	377	2	.	.	PUNCT
iiclr-17790	378	1	int'l	int'l	PROPN
iiclr-17790	378	2	&	&	CCONJ
iiclr-17790	378	3	comp	comp	PROPN
iiclr-17790	378	4	.	.	PUNCT
iiclr-17790	379	1	l.	l.	PROPN
iiclr-17790	379	2	rev	rev	PROPN
iiclr-17790	379	3	.	.	PROPN
iiclr-17790	380	1	ing	e	VERB
iiclr-17790	380	2	an	an	DET
iiclr-17790	380	3	internal	internal	ADJ
iiclr-17790	380	4	"	"	PUNCT
iiclr-17790	380	5	cascade	cascade	NOUN
iiclr-17790	380	6	"	"	PUNCT
iiclr-17790	380	7	certification	certification	NOUN
iiclr-17790	380	8	process	process	NOUN
iiclr-17790	380	9	for	for	ADP
iiclr-17790	380	10	key	key	ADJ
iiclr-17790	380	11	managers.79	managers.79	NOUN
iiclr-17790	380	12	3	3	NUM
iiclr-17790	380	13	.	.	PUNCT
iiclr-17790	381	1	the	the	DET
iiclr-17790	381	2	independent	independent	ADJ
iiclr-17790	381	3	oversight	oversight	NOUN
iiclr-17790	381	4	(	(	PUNCT
iiclr-17790	381	5	i	i	NOUN
iiclr-17790	381	6	)	)	PUNCT
iiclr-17790	381	7	audit	audit	NOUN
iiclr-17790	381	8	committee	committee	NOUN
iiclr-17790	381	9	.	.	PUNCT
iiclr-17790	382	1	the	the	DET
iiclr-17790	382	2	requirements	requirement	NOUN
iiclr-17790	382	3	under	under	ADP
iiclr-17790	382	4	the	the	DET
iiclr-17790	382	5	act	act	NOUN
iiclr-17790	382	6	are	be	AUX
iiclr-17790	382	7	broadly	broadly	ADV
iiclr-17790	382	8	similar	similar	ADJ
iiclr-17790	382	9	to	to	ADP
iiclr-17790	382	10	those	those	PRON
iiclr-17790	382	11	under	under	ADP
iiclr-17790	382	12	italian	italian	ADJ
iiclr-17790	382	13	law	law	NOUN
iiclr-17790	382	14	.	.	PUNCT
iiclr-17790	383	1	with	with	ADP
iiclr-17790	383	2	respect	respect	NOUN
iiclr-17790	383	3	to	to	ADP
iiclr-17790	383	4	the	the	DET
iiclr-17790	383	5	composition	composition	NOUN
iiclr-17790	383	6	of	of	ADP
iiclr-17790	383	7	the	the	DET
iiclr-17790	383	8	committee	committee	NOUN
iiclr-17790	383	9	,	,	PUNCT
iiclr-17790	383	10	the	the	DET
iiclr-17790	383	11	main	main	ADJ
iiclr-17790	383	12	difference	difference	NOUN
iiclr-17790	383	13	is	be	AUX
iiclr-17790	383	14	that	that	SCONJ
iiclr-17790	383	15	under	under	ADP
iiclr-17790	383	16	the	the	DET
iiclr-17790	383	17	act	act	NOUN
iiclr-17790	383	18	all	all	DET
iiclr-17790	383	19	members	member	NOUN
iiclr-17790	383	20	of	of	ADP
iiclr-17790	383	21	the	the	DET
iiclr-17790	383	22	audit	audit	NOUN
iiclr-17790	383	23	committee	committee	NOUN
iiclr-17790	383	24	are	be	AUX
iiclr-17790	383	25	required	require	VERB
iiclr-17790	383	26	to	to	PART
iiclr-17790	383	27	be	be	AUX
iiclr-17790	383	28	independent80	independent80	NOUN
iiclr-17790	383	29	while	while	SCONJ
iiclr-17790	383	30	the	the	DET
iiclr-17790	383	31	preda	preda	PROPN
iiclr-17790	383	32	code	code	NOUN
iiclr-17790	383	33	provides	provide	VERB
iiclr-17790	383	34	for	for	ADP
iiclr-17790	383	35	the	the	DET
iiclr-17790	383	36	establishment	establishment	NOUN
iiclr-17790	383	37	of	of	ADP
iiclr-17790	383	38	an	an	DET
iiclr-17790	383	39	internal	internal	ADJ
iiclr-17790	383	40	control	control	PROPN
iiclr-17790	383	41	committee	committee	PROPN
iiclr-17790	383	42	(	(	PUNCT
iiclr-17790	383	43	i.e.	i.e.	X
iiclr-17790	383	44	,	,	PUNCT
iiclr-17790	383	45	the	the	DET
iiclr-17790	383	46	"	"	PUNCT
iiclr-17790	383	47	comitato	comitato	X
iiclr-17790	383	48	per	per	ADP
iiclr-17790	383	49	il	il	PROPN
iiclr-17790	383	50	controllo	controllo	PROPN
iiclr-17790	383	51	interno	interno	PROPN
iiclr-17790	383	52	"	"	PUNCT
iiclr-17790	383	53	)	)	PUNCT
iiclr-17790	383	54	,	,	PUNCT
iiclr-17790	383	55	which	which	PRON
iiclr-17790	383	56	is	be	AUX
iiclr-17790	383	57	comprised	comprise	VERB
iiclr-17790	383	58	of	of	ADP
iiclr-17790	383	59	non	non	ADJ
iiclr-17790	383	60	-	-	ADJ
iiclr-17790	383	61	executive	executive	ADJ
iiclr-17790	383	62	directors	director	NOUN
iiclr-17790	383	63	whose	whose	DET
iiclr-17790	383	64	majority	majority	NOUN
iiclr-17790	383	65	shall	shall	AUX
iiclr-17790	383	66	be	be	AUX
iiclr-17790	383	67	independent	independent	ADJ
iiclr-17790	383	68	.	.	PUNCT
iiclr-17790	383	69	"	"	PUNCT
iiclr-17790	384	1	in	in	ADP
iiclr-17790	384	2	light	light	NOUN
iiclr-17790	384	3	of	of	ADP
iiclr-17790	384	4	the	the	DET
iiclr-17790	384	5	above	above	NOUN
iiclr-17790	384	6	,	,	PUNCT
iiclr-17790	384	7	it	it	PRON
iiclr-17790	384	8	is	be	AUX
iiclr-17790	384	9	clear	clear	ADJ
iiclr-17790	384	10	that	that	SCONJ
iiclr-17790	384	11	dual	dual	ADJ
iiclr-17790	384	12	u.s	u.s	PROPN
iiclr-17790	384	13	.	.	PROPN
iiclr-17790	384	14	and	and	CCONJ
iiclr-17790	384	15	italian	italian	ADJ
iiclr-17790	384	16	listed	list	VERB
iiclr-17790	384	17	companies	company	NOUN
iiclr-17790	384	18	should	should	AUX
iiclr-17790	384	19	review	review	VERB
iiclr-17790	384	20	the	the	DET
iiclr-17790	384	21	members	member	NOUN
iiclr-17790	384	22	on	on	ADP
iiclr-17790	384	23	their	their	PRON
iiclr-17790	384	24	committees	committee	NOUN
iiclr-17790	384	25	to	to	PART
iiclr-17790	384	26	assess	assess	VERB
iiclr-17790	384	27	whether	whether	SCONJ
iiclr-17790	384	28	they	they	PRON
iiclr-17790	384	29	may	may	AUX
iiclr-17790	384	30	satisfy	satisfy	VERB
iiclr-17790	384	31	the	the	DET
iiclr-17790	384	32	independence	independence	NOUN
iiclr-17790	384	33	requirements	requirement	NOUN
iiclr-17790	384	34	under	under	ADP
iiclr-17790	384	35	the	the	DET
iiclr-17790	384	36	act	act	NOUN
iiclr-17790	384	37	.	.	PUNCT
iiclr-17790	385	1	furthermore	furthermore	ADV
iiclr-17790	385	2	,	,	PUNCT
iiclr-17790	385	3	as	as	ADP
iiclr-17790	385	4	an	an	DET
iiclr-17790	385	5	additional	additional	ADJ
iiclr-17790	385	6	requirement	requirement	NOUN
iiclr-17790	385	7	under	under	ADP
iiclr-17790	385	8	the	the	DET
iiclr-17790	385	9	act	act	NOUN
iiclr-17790	385	10	,	,	PUNCT
iiclr-17790	385	11	a	a	DET
iiclr-17790	385	12	u.s	u.s	PROPN
iiclr-17790	385	13	.	.	PROPN
iiclr-17790	385	14	and	and	CCONJ
iiclr-17790	385	15	italian	italian	ADJ
iiclr-17790	385	16	listed	list	VERB
iiclr-17790	385	17	company	company	NOUN
iiclr-17790	385	18	should	should	AUX
iiclr-17790	385	19	disclose	disclose	VERB
iiclr-17790	385	20	whether	whether	SCONJ
iiclr-17790	385	21	or	or	CCONJ
iiclr-17790	385	22	not	not	PART
iiclr-17790	385	23	a	a	DET
iiclr-17790	385	24	financial	financial	ADJ
iiclr-17790	385	25	expert	expert	NOUN
iiclr-17790	385	26	has	have	AUX
iiclr-17790	385	27	been	be	AUX
iiclr-17790	385	28	appointed	appoint	VERB
iiclr-17790	385	29	to	to	ADP
iiclr-17790	385	30	the	the	DET
iiclr-17790	385	31	audit	audit	NOUN
iiclr-17790	385	32	committee	committee	NOUN
iiclr-17790	385	33	.	.	PUNCT
iiclr-17790	386	1	as	as	ADP
iiclr-17790	386	2	a	a	DET
iiclr-17790	386	3	matter	matter	NOUN
iiclr-17790	386	4	of	of	ADP
iiclr-17790	386	5	fact	fact	NOUN
iiclr-17790	386	6	,	,	PUNCT
iiclr-17790	386	7	under	under	ADP
iiclr-17790	386	8	the	the	DET
iiclr-17790	386	9	preda	preda	PROPN
iiclr-17790	386	10	code	code	NOUN
iiclr-17790	386	11	,	,	PUNCT
iiclr-17790	386	12	there	there	PRON
iiclr-17790	386	13	is	be	VERB
iiclr-17790	386	14	no	no	DET
iiclr-17790	386	15	specific	specific	ADJ
iiclr-17790	386	16	requirement	requirement	NOUN
iiclr-17790	386	17	that	that	SCONJ
iiclr-17790	386	18	the	the	DET
iiclr-17790	386	19	members	member	NOUN
iiclr-17790	386	20	of	of	ADP
iiclr-17790	386	21	the	the	DET
iiclr-17790	386	22	comitato	comitato	PROPN
iiclr-17790	386	23	per	per	ADP
iiclr-17790	386	24	il	il	PROPN
iiclr-17790	386	25	controllo	controllo	PROPN
iiclr-17790	386	26	interno	interno	PROPN
iiclr-17790	386	27	be	be	AUX
iiclr-17790	386	28	a	a	DET
iiclr-17790	386	29	"	"	PUNCT
iiclr-17790	386	30	financial	financial	ADJ
iiclr-17790	386	31	expert	expert	NOUN
iiclr-17790	386	32	,	,	PUNCT
iiclr-17790	386	33	"	"	PUNCT
iiclr-17790	386	34	though	though	SCONJ
iiclr-17790	386	35	they	they	PRON
iiclr-17790	386	36	must	must	AUX
iiclr-17790	386	37	have	have	VERB
iiclr-17790	386	38	a	a	DET
iiclr-17790	386	39	general	general	ADJ
iiclr-17790	386	40	understanding	understanding	NOUN
iiclr-17790	386	41	of	of	ADP
iiclr-17790	386	42	audit	audit	NOUN
iiclr-17790	386	43	committee	committee	NOUN
iiclr-17790	386	44	functions	function	NOUN
iiclr-17790	386	45	to	to	PART
iiclr-17790	386	46	perform	perform	VERB
iiclr-17790	386	47	their	their	PRON
iiclr-17790	386	48	duties.82	duties.82	NOUN
iiclr-17790	386	49	finally	finally	ADV
iiclr-17790	386	50	,	,	PUNCT
iiclr-17790	386	51	under	under	ADP
iiclr-17790	386	52	the	the	DET
iiclr-17790	386	53	icc	icc	NOUN
iiclr-17790	386	54	,	,	PUNCT
iiclr-17790	386	55	the	the	DET
iiclr-17790	386	56	shareholders	shareholder	NOUN
iiclr-17790	386	57	in	in	ADP
iiclr-17790	386	58	a	a	DET
iiclr-17790	386	59	general	general	ADJ
iiclr-17790	386	60	meeting	meeting	NOUN
iiclr-17790	386	61	are	be	AUX
iiclr-17790	386	62	responsible	responsible	ADJ
iiclr-17790	386	63	for	for	ADP
iiclr-17790	386	64	appointing	appoint	VERB
iiclr-17790	386	65	,	,	PUNCT
iiclr-17790	386	66	and	and	CCONJ
iiclr-17790	386	67	determining	determine	VERB
iiclr-17790	386	68	the	the	DET
iiclr-17790	386	69	compensation	compensation	NOUN
iiclr-17790	386	70	of	of	ADP
iiclr-17790	386	71	,	,	PUNCT
iiclr-17790	386	72	statutory	statutory	ADJ
iiclr-17790	386	73	auditors	auditor	NOUN
iiclr-17790	386	74	(	(	PUNCT
iiclr-17790	386	75	with	with	ADP
iiclr-17790	386	76	the	the	DET
iiclr-17790	386	77	exception	exception	NOUN
iiclr-17790	386	78	of	of	ADP
iiclr-17790	386	79	the	the	DET
iiclr-17790	386	80	first	first	ADJ
iiclr-17790	386	81	statutory	statutory	ADJ
iiclr-17790	386	82	auditors	auditor	NOUN
iiclr-17790	386	83	that	that	PRON
iiclr-17790	386	84	are	be	AUX
iiclr-17790	386	85	nominated	nominate	VERB
iiclr-17790	386	86	under	under	ADP
iiclr-17790	386	87	the	the	DET
iiclr-17790	386	88	company	company	NOUN
iiclr-17790	386	89	's	's	PART
iiclr-17790	386	90	articles	article	NOUN
iiclr-17790	386	91	of	of	ADP
iiclr-17790	386	92	incorporation	incorporation	NOUN
iiclr-17790	386	93	)	)	PUNCT
iiclr-17790	386	94	.	.	PUNCT
iiclr-17790	387	1	this	this	DET
iiclr-17790	387	2	rule	rule	NOUN
iiclr-17790	387	3	would	would	AUX
iiclr-17790	387	4	appear	appear	VERB
iiclr-17790	387	5	to	to	PART
iiclr-17790	387	6	conflict	conflict	VERB
iiclr-17790	387	7	with	with	ADP
iiclr-17790	387	8	rule	rule	NOUN
iiclr-17790	387	9	1oa-3	1oa-3	NUM
iiclr-17790	387	10	,	,	PUNCT
iiclr-17790	387	11	proposed	propose	VERB
iiclr-17790	387	12	by	by	ADP
iiclr-17790	387	13	the	the	DET
iiclr-17790	387	14	sec	sec	PROPN
iiclr-17790	387	15	,	,	PUNCT
iiclr-17790	387	16	according	accord	VERB
iiclr-17790	387	17	to	to	ADP
iiclr-17790	387	18	which	which	PRON
iiclr-17790	387	19	the	the	DET
iiclr-17790	387	20	audit	audit	NOUN
iiclr-17790	387	21	committee	committee	NOUN
iiclr-17790	387	22	would	would	AUX
iiclr-17790	387	23	be	be	AUX
iiclr-17790	387	24	directly	directly	ADV
iiclr-17790	387	25	responsible	responsible	ADJ
iiclr-17790	387	26	for	for	ADP
iiclr-17790	387	27	the	the	DET
iiclr-17790	387	28	appointment	appointment	NOUN
iiclr-17790	387	29	of	of	ADP
iiclr-17790	387	30	auditors.83	auditors.83	PROPN
iiclr-17790	387	31	(	(	PUNCT
iiclr-17790	387	32	ii	ii	NOUN
iiclr-17790	387	33	)	)	PUNCT
iiclr-17790	387	34	nominating	nominating	NOUN
iiclr-17790	387	35	committee	committee	NOUN
iiclr-17790	387	36	.	.	PUNCT
iiclr-17790	388	1	the	the	DET
iiclr-17790	388	2	preda	preda	PROPN
iiclr-17790	388	3	code	code	NOUN
iiclr-17790	388	4	suggests	suggest	VERB
iiclr-17790	388	5	that	that	SCONJ
iiclr-17790	388	6	listed	list	VERB
iiclr-17790	388	7	companies	company	NOUN
iiclr-17790	388	8	in	in	ADP
iiclr-17790	388	9	italy	italy	PROPN
iiclr-17790	388	10	should	should	AUX
iiclr-17790	388	11	consider	consider	VERB
iiclr-17790	388	12	it	it	PRON
iiclr-17790	388	13	helpful	helpful	ADJ
iiclr-17790	388	14	to	to	PART
iiclr-17790	388	15	establish	establish	VERB
iiclr-17790	388	16	a	a	DET
iiclr-17790	388	17	nominating	nominating	NOUN
iiclr-17790	388	18	committee	committee	NOUN
iiclr-17790	388	19	to	to	PART
iiclr-17790	388	20	propose	propose	VERB
iiclr-17790	388	21	appointments	appointment	NOUN
iiclr-17790	388	22	for	for	ADP
iiclr-17790	388	23	directors	director	NOUN
iiclr-17790	388	24	.	.	PUNCT
iiclr-17790	389	1	nonetheless	nonetheless	ADV
iiclr-17790	389	2	,	,	PUNCT
iiclr-17790	389	3	in	in	ADP
iiclr-17790	389	4	italy	italy	PROPN
iiclr-17790	389	5	,	,	PUNCT
iiclr-17790	389	6	the	the	DET
iiclr-17790	389	7	large	large	ADJ
iiclr-17790	389	8	proportion	proportion	NOUN
iiclr-17790	389	9	of	of	ADP
iiclr-17790	389	10	companies	company	NOUN
iiclr-17790	389	11	with	with	ADP
iiclr-17790	389	12	concentrated	concentrated	ADJ
iiclr-17790	389	13	ownership	ownership	NOUN
iiclr-17790	389	14	,	,	PUNCT
iiclr-17790	389	15	the	the	DET
iiclr-17790	389	16	legal	legal	ADJ
iiclr-17790	389	17	requirement	requirement	NOUN
iiclr-17790	389	18	for	for	ADP
iiclr-17790	389	19	appointments	appointment	NOUN
iiclr-17790	389	20	to	to	ADP
iiclr-17790	389	21	the	the	DET
iiclr-17790	389	22	board	board	NOUN
iiclr-17790	389	23	of	of	ADP
iiclr-17790	389	24	directors	director	NOUN
iiclr-17790	389	25	not	not	PART
iiclr-17790	389	26	to	to	PART
iiclr-17790	389	27	last	last	VERB
iiclr-17790	389	28	more	more	ADJ
iiclr-17790	389	29	than	than	ADP
iiclr-17790	389	30	three	three	NUM
iiclr-17790	389	31	years	year	NOUN
iiclr-17790	389	32	,	,	PUNCT
iiclr-17790	389	33	and	and	CCONJ
iiclr-17790	389	34	the	the	DET
iiclr-17790	389	35	bylaws	bylaw	NOUN
iiclr-17790	389	36	providing	provide	VERB
iiclr-17790	389	37	for	for	ADP
iiclr-17790	389	38	election	election	NOUN
iiclr-17790	389	39	lists	list	NOUN
iiclr-17790	389	40	in	in	ADP
iiclr-17790	389	41	some	some	DET
iiclr-17790	389	42	companies	company	NOUN
iiclr-17790	389	43	79	79	NUM
iiclr-17790	389	44	.	.	PUNCT
iiclr-17790	390	1	i	i	PRON
iiclr-17790	390	2	d.	d.	PROPN
iiclr-17790	390	3	80	80	NUM
iiclr-17790	390	4	.	.	PUNCT
iiclr-17790	391	1	this	this	PRON
iiclr-17790	391	2	is	be	AUX
iiclr-17790	391	3	,	,	PUNCT
iiclr-17790	391	4	however	however	ADV
iiclr-17790	391	5	,	,	PUNCT
iiclr-17790	391	6	subject	subject	ADJ
iiclr-17790	391	7	to	to	ADP
iiclr-17790	391	8	certain	certain	ADJ
iiclr-17790	391	9	exemptions	exemption	NOUN
iiclr-17790	391	10	for	for	ADP
iiclr-17790	391	11	non	non	ADJ
iiclr-17790	391	12	-	-	ADJ
iiclr-17790	391	13	u.s	u.s	ADJ
iiclr-17790	391	14	.	.	PROPN
iiclr-17790	391	15	companies	company	NOUN
iiclr-17790	391	16	.	.	PUNCT
iiclr-17790	392	1	81	81	NUM
iiclr-17790	392	2	.	.	PUNCT
iiclr-17790	393	1	i	i	PRON
iiclr-17790	393	2	d.	d.	PROPN
iiclr-17790	393	3	where	where	SCONJ
iiclr-17790	393	4	another	another	DET
iiclr-17790	393	5	listed	list	VERB
iiclr-17790	393	6	company	company	NOUN
iiclr-17790	393	7	controls	control	VERB
iiclr-17790	393	8	a	a	DET
iiclr-17790	393	9	company	company	NOUN
iiclr-17790	393	10	,	,	PUNCT
iiclr-17790	393	11	the	the	DET
iiclr-17790	393	12	comitato	comitato	PROPN
iiclr-17790	393	13	per	per	ADP
iiclr-17790	393	14	il	il	PROPN
iiclr-17790	393	15	controllo	controllo	PROPN
iiclr-17790	393	16	interno	interno	PROPN
iiclr-17790	393	17	shall	shall	AUX
iiclr-17790	393	18	be	be	AUX
iiclr-17790	393	19	comprised	comprise	VERB
iiclr-17790	393	20	exclusively	exclusively	ADV
iiclr-17790	393	21	of	of	ADP
iiclr-17790	393	22	independent	independent	ADJ
iiclr-17790	393	23	directors	director	NOUN
iiclr-17790	393	24	.	.	PUNCT
iiclr-17790	394	1	82	82	NUM
iiclr-17790	394	2	.	.	PUNCT
iiclr-17790	395	1	the	the	DET
iiclr-17790	395	2	comitato	comitato	PROPN
iiclr-17790	395	3	per	per	ADP
iiclr-17790	395	4	il	il	PROPN
iiclr-17790	395	5	controllo	controllo	PROPN
iiclr-17790	395	6	interno	interno	NOUN
iiclr-17790	395	7	is	be	AUX
iiclr-17790	395	8	required	require	VERB
iiclr-17790	395	9	,	,	PUNCT
iiclr-17790	395	10	among	among	ADP
iiclr-17790	395	11	other	other	ADJ
iiclr-17790	395	12	things	thing	NOUN
iiclr-17790	395	13	,	,	PUNCT
iiclr-17790	395	14	to	to	PART
iiclr-17790	395	15	:	:	PUNCT
iiclr-17790	395	16	(	(	PUNCT
iiclr-17790	395	17	a	a	X
iiclr-17790	395	18	)	)	PUNCT
iiclr-17790	395	19	assess	assess	VERB
iiclr-17790	395	20	the	the	DET
iiclr-17790	395	21	adequacy	adequacy	NOUN
iiclr-17790	395	22	of	of	ADP
iiclr-17790	395	23	the	the	DET
iiclr-17790	395	24	internal	internal	ADJ
iiclr-17790	395	25	control	control	NOUN
iiclr-17790	395	26	system	system	NOUN
iiclr-17790	395	27	;	;	PUNCT
iiclr-17790	395	28	(	(	PUNCT
iiclr-17790	395	29	b	b	X
iiclr-17790	395	30	)	)	PUNCT
iiclr-17790	395	31	assess	assess	VERB
iiclr-17790	395	32	the	the	DET
iiclr-17790	395	33	work	work	NOUN
iiclr-17790	395	34	program	program	NOUN
iiclr-17790	395	35	prepared	prepare	VERB
iiclr-17790	395	36	by	by	ADP
iiclr-17790	395	37	the	the	DET
iiclr-17790	395	38	persons	person	NOUN
iiclr-17790	395	39	responsible	responsible	ADJ
iiclr-17790	395	40	for	for	ADP
iiclr-17790	395	41	internal	internal	ADJ
iiclr-17790	395	42	control	control	NOUN
iiclr-17790	395	43	and	and	CCONJ
iiclr-17790	395	44	receive	receive	VERB
iiclr-17790	395	45	their	their	PRON
iiclr-17790	395	46	periodic	periodic	ADJ
iiclr-17790	395	47	reports	report	NOUN
iiclr-17790	395	48	;	;	PUNCT
iiclr-17790	395	49	and	and	CCONJ
iiclr-17790	395	50	c	c	X
iiclr-17790	395	51	)	)	PUNCT
iiclr-17790	395	52	assess	assess	VERB
iiclr-17790	395	53	the	the	DET
iiclr-17790	395	54	proposals	proposal	NOUN
iiclr-17790	395	55	of	of	ADP
iiclr-17790	395	56	auditing	auditing	NOUN
iiclr-17790	395	57	firms	firm	NOUN
iiclr-17790	395	58	to	to	PART
iiclr-17790	395	59	obtain	obtain	VERB
iiclr-17790	395	60	the	the	DET
iiclr-17790	395	61	audit	audit	NOUN
iiclr-17790	395	62	engagement	engagement	NOUN
iiclr-17790	395	63	,	,	PUNCT
iiclr-17790	395	64	the	the	DET
iiclr-17790	395	65	work	work	NOUN
iiclr-17790	395	66	program	program	NOUN
iiclr-17790	395	67	for	for	ADP
iiclr-17790	395	68	carrying	carry	VERB
iiclr-17790	395	69	out	out	ADP
iiclr-17790	395	70	the	the	DET
iiclr-17790	395	71	audit	audit	NOUN
iiclr-17790	395	72	,	,	PUNCT
iiclr-17790	395	73	and	and	CCONJ
iiclr-17790	395	74	the	the	DET
iiclr-17790	395	75	results	result	NOUN
iiclr-17790	395	76	thereof	thereof	ADV
iiclr-17790	395	77	as	as	SCONJ
iiclr-17790	395	78	set	set	VERB
iiclr-17790	395	79	out	out	ADP
iiclr-17790	395	80	in	in	ADP
iiclr-17790	395	81	the	the	DET
iiclr-17790	395	82	auditors	auditor	NOUN
iiclr-17790	395	83	'	'	PART
iiclr-17790	395	84	report	report	NOUN
iiclr-17790	395	85	and	and	CCONJ
iiclr-17790	395	86	their	their	PRON
iiclr-17790	395	87	letter	letter	NOUN
iiclr-17790	395	88	of	of	ADP
iiclr-17790	395	89	suggestions	suggestion	NOUN
iiclr-17790	395	90	.	.	PUNCT
iiclr-17790	396	1	83	83	NUM
iiclr-17790	396	2	.	.	PUNCT
iiclr-17790	397	1	although	although	SCONJ
iiclr-17790	397	2	the	the	DET
iiclr-17790	397	3	sec	sec	PROPN
iiclr-17790	397	4	has	have	AUX
iiclr-17790	397	5	maintained	maintain	VERB
iiclr-17790	397	6	that	that	SCONJ
iiclr-17790	397	7	the	the	DET
iiclr-17790	397	8	rule	rule	NOUN
iiclr-17790	397	9	relates	relate	VERB
iiclr-17790	397	10	to	to	ADP
iiclr-17790	397	11	the	the	DET
iiclr-17790	397	12	assignment	assignment	NOUN
iiclr-17790	397	13	of	of	ADP
iiclr-17790	397	14	responsibility	responsibility	NOUN
iiclr-17790	397	15	to	to	PART
iiclr-17790	397	16	oversee	oversee	VERB
iiclr-17790	397	17	the	the	DET
iiclr-17790	397	18	auditor	auditor	NOUN
iiclr-17790	397	19	's	's	PART
iiclr-17790	397	20	work	work	NOUN
iiclr-17790	397	21	and	and	CCONJ
iiclr-17790	397	22	that	that	SCONJ
iiclr-17790	397	23	no	no	DET
iiclr-17790	397	24	conflict	conflict	NOUN
iiclr-17790	397	25	therefore	therefore	ADV
iiclr-17790	397	26	arises	arise	VERB
iiclr-17790	397	27	.	.	PUNCT
iiclr-17790	398	1	[	[	X
iiclr-17790	398	2	vol	vol	NOUN
iiclr-17790	398	3	.	.	PUNCT
iiclr-17790	399	1	14:1	14:1	NUM
iiclr-17790	399	2	corporate	corporate	ADJ
iiclr-17790	399	3	governance	governance	NOUN
iiclr-17790	399	4	in	in	ADP
iiclr-17790	399	5	the	the	DET
iiclr-17790	399	6	unred	unred	ADJ
iiclr-17790	399	7	states	state	NOUN
iiclr-17790	399	8	with	with	ADP
iiclr-17790	399	9	a	a	DET
iiclr-17790	399	10	broad	broad	ADJ
iiclr-17790	399	11	shareholder	shareholder	NOUN
iiclr-17790	399	12	base	base	NOUN
iiclr-17790	399	13	make	make	VERB
iiclr-17790	399	14	it	it	PRON
iiclr-17790	399	15	not	not	PART
iiclr-17790	399	16	advisable	advisable	ADJ
iiclr-17790	399	17	to	to	PART
iiclr-17790	399	18	institutionalize	institutionalize	VERB
iiclr-17790	399	19	such	such	DET
iiclr-17790	399	20	a	a	DET
iiclr-17790	399	21	committee	committee	NOUN
iiclr-17790	399	22	.	.	PUNCT
iiclr-17790	400	1	furthermore	furthermore	ADV
iiclr-17790	400	2	,	,	PUNCT
iiclr-17790	400	3	unlike	unlike	ADP
iiclr-17790	400	4	in	in	ADP
iiclr-17790	400	5	the	the	DET
iiclr-17790	400	6	u.s	u.s	PROPN
iiclr-17790	400	7	.	.	PROPN
iiclr-17790	400	8	proposed	propose	VERB
iiclr-17790	400	9	reform	reform	NOUN
iiclr-17790	400	10	,	,	PUNCT
iiclr-17790	400	11	where	where	SCONJ
iiclr-17790	400	12	the	the	DET
iiclr-17790	400	13	board	board	NOUN
iiclr-17790	400	14	of	of	ADP
iiclr-17790	400	15	directors	director	NOUN
iiclr-17790	400	16	establishes	establish	VERB
iiclr-17790	400	17	a	a	DET
iiclr-17790	400	18	committee	committee	NOUN
iiclr-17790	400	19	to	to	PART
iiclr-17790	400	20	propose	propose	VERB
iiclr-17790	400	21	candidates	candidate	NOUN
iiclr-17790	400	22	for	for	ADP
iiclr-17790	400	23	appointment	appointment	NOUN
iiclr-17790	400	24	to	to	ADP
iiclr-17790	400	25	the	the	DET
iiclr-17790	400	26	position	position	NOUN
iiclr-17790	400	27	of	of	ADP
iiclr-17790	400	28	director	director	NOUN
iiclr-17790	400	29	,	,	PUNCT
iiclr-17790	400	30	it	it	PRON
iiclr-17790	400	31	is	be	AUX
iiclr-17790	400	32	only	only	ADV
iiclr-17790	400	33	the	the	DET
iiclr-17790	400	34	majority	majority	NOUN
iiclr-17790	400	35	of	of	ADP
iiclr-17790	400	36	the	the	DET
iiclr-17790	400	37	members	member	NOUN
iiclr-17790	400	38	of	of	ADP
iiclr-17790	400	39	such	such	ADJ
iiclr-17790	400	40	committee	committee	NOUN
iiclr-17790	400	41	that	that	PRON
iiclr-17790	400	42	must	must	AUX
iiclr-17790	400	43	be	be	AUX
iiclr-17790	400	44	non	non	ADJ
iiclr-17790	400	45	-	-	ADJ
iiclr-17790	400	46	executive	executive	ADJ
iiclr-17790	400	47	directors	director	NOUN
iiclr-17790	400	48	.	.	PUNCT
iiclr-17790	401	1	in	in	ADP
iiclr-17790	401	2	this	this	DET
iiclr-17790	401	3	respect	respect	NOUN
iiclr-17790	401	4	,	,	PUNCT
iiclr-17790	401	5	the	the	DET
iiclr-17790	401	6	recommendations	recommendation	NOUN
iiclr-17790	401	7	contained	contain	VERB
iiclr-17790	401	8	in	in	ADP
iiclr-17790	401	9	the	the	DET
iiclr-17790	401	10	preda	preda	PROPN
iiclr-17790	401	11	code	code	NOUN
iiclr-17790	401	12	are	be	AUX
iiclr-17790	401	13	not	not	PART
iiclr-17790	401	14	as	as	ADV
iiclr-17790	401	15	strict	strict	ADJ
iiclr-17790	401	16	as	as	ADP
iiclr-17790	401	17	those	those	PRON
iiclr-17790	401	18	made	make	VERB
iiclr-17790	401	19	by	by	ADP
iiclr-17790	401	20	the	the	DET
iiclr-17790	401	21	nyse	nyse	PROPN
iiclr-17790	401	22	and	and	CCONJ
iiclr-17790	401	23	by	by	ADP
iiclr-17790	401	24	nasdaq	nasdaq	PROPN
iiclr-17790	401	25	and	and	CCONJ
iiclr-17790	401	26	the	the	DET
iiclr-17790	401	27	suggestions	suggestion	NOUN
iiclr-17790	401	28	of	of	ADP
iiclr-17790	401	29	the	the	DET
iiclr-17790	401	30	conference	conference	PROPN
iiclr-17790	401	31	board	board	PROPN
iiclr-17790	401	32	commission	commission	PROPN
iiclr-17790	401	33	,	,	PUNCT
iiclr-17790	401	34	which	which	PRON
iiclr-17790	401	35	would	would	AUX
iiclr-17790	401	36	urge	urge	VERB
iiclr-17790	401	37	for	for	ADP
iiclr-17790	401	38	the	the	DET
iiclr-17790	401	39	establishment	establishment	NOUN
iiclr-17790	401	40	of	of	ADP
iiclr-17790	401	41	a	a	DET
iiclr-17790	401	42	nominating	nominating	NOUN
iiclr-17790	401	43	committee	committee	NOUN
iiclr-17790	401	44	comprised	comprise	VERB
iiclr-17790	401	45	exclusively	exclusively	ADV
iiclr-17790	401	46	of	of	ADP
iiclr-17790	401	47	independent	independent	ADJ
iiclr-17790	401	48	directors	director	NOUN
iiclr-17790	401	49	.	.	PUNCT
iiclr-17790	402	1	(	(	PUNCT
iiclr-17790	402	2	iii	iii	X
iiclr-17790	402	3	)	)	PUNCT
iiclr-17790	402	4	remuneration	remuneration	NOUN
iiclr-17790	402	5	committee	committee	NOUN
iiclr-17790	402	6	.	.	PUNCT
iiclr-17790	403	1	the	the	DET
iiclr-17790	403	2	preda	preda	PROPN
iiclr-17790	403	3	code	code	NOUN
iiclr-17790	403	4	recommends	recommend	VERB
iiclr-17790	403	5	that	that	SCONJ
iiclr-17790	403	6	the	the	DET
iiclr-17790	403	7	board	board	NOUN
iiclr-17790	403	8	of	of	ADP
iiclr-17790	403	9	directors	director	NOUN
iiclr-17790	403	10	of	of	ADP
iiclr-17790	403	11	italian	italian	ADJ
iiclr-17790	403	12	listed	list	VERB
iiclr-17790	403	13	companies	company	NOUN
iiclr-17790	403	14	should	should	AUX
iiclr-17790	403	15	set	set	VERB
iiclr-17790	403	16	up	up	ADP
iiclr-17790	403	17	a	a	DET
iiclr-17790	403	18	remuneration	remuneration	NOUN
iiclr-17790	403	19	committee	committee	NOUN
iiclr-17790	403	20	.	.	PUNCT
iiclr-17790	404	1	however	however	ADV
iiclr-17790	404	2	,	,	PUNCT
iiclr-17790	404	3	under	under	ADP
iiclr-17790	404	4	italian	italian	ADJ
iiclr-17790	404	5	law	law	NOUN
iiclr-17790	404	6	there	there	PRON
iiclr-17790	404	7	is	be	VERB
iiclr-17790	404	8	no	no	DET
iiclr-17790	404	9	requirement	requirement	NOUN
iiclr-17790	404	10	that	that	SCONJ
iiclr-17790	404	11	this	this	DET
iiclr-17790	404	12	committee	committee	NOUN
iiclr-17790	404	13	be	be	AUX
iiclr-17790	404	14	comprised	comprise	VERB
iiclr-17790	404	15	exclusively	exclusively	ADV
iiclr-17790	404	16	of	of	ADP
iiclr-17790	404	17	independent	independent	ADJ
iiclr-17790	404	18	directors	director	NOUN
iiclr-17790	404	19	,	,	PUNCT
iiclr-17790	404	20	as	as	ADP
iiclr-17790	404	21	under	under	ADP
iiclr-17790	404	22	the	the	DET
iiclr-17790	404	23	nyse	nyse	PROPN
iiclr-17790	404	24	and	and	CCONJ
iiclr-17790	404	25	nasdaq	nasdaq	PROPN
iiclr-17790	404	26	proposals	proposal	NOUN
iiclr-17790	404	27	and	and	CCONJ
iiclr-17790	404	28	under	under	ADP
iiclr-17790	404	29	the	the	DET
iiclr-17790	404	30	conference	conference	PROPN
iiclr-17790	404	31	board	board	PROPN
iiclr-17790	404	32	commission	commission	PROPN
iiclr-17790	404	33	's	's	PART
iiclr-17790	404	34	recommendations	recommendation	NOUN
iiclr-17790	404	35	.	.	PUNCT
iiclr-17790	405	1	the	the	DET
iiclr-17790	405	2	preda	preda	PROPN
iiclr-17790	405	3	code	code	NOUN
iiclr-17790	405	4	recommends	recommend	VERB
iiclr-17790	405	5	that	that	SCONJ
iiclr-17790	405	6	only	only	ADV
iiclr-17790	405	7	a	a	DET
iiclr-17790	405	8	majority	majority	NOUN
iiclr-17790	405	9	of	of	ADP
iiclr-17790	405	10	the	the	DET
iiclr-17790	405	11	committee	committee	NOUN
iiclr-17790	405	12	's	's	PART
iiclr-17790	405	13	members	member	NOUN
iiclr-17790	405	14	be	be	VERB
iiclr-17790	405	15	non	non	ADJ
iiclr-17790	405	16	-	-	ADJ
iiclr-17790	405	17	executive	executive	ADJ
iiclr-17790	405	18	directors	director	NOUN
iiclr-17790	405	19	.	.	PUNCT
iiclr-17790	406	1	furthermore	furthermore	ADV
iiclr-17790	406	2	,	,	PUNCT
iiclr-17790	406	3	according	accord	VERB
iiclr-17790	406	4	to	to	ADP
iiclr-17790	406	5	the	the	DET
iiclr-17790	406	6	preda	preda	PROPN
iiclr-17790	406	7	code	code	PROPN
iiclr-17790	406	8	,	,	PUNCT
iiclr-17790	406	9	the	the	DET
iiclr-17790	406	10	committee	committee	NOUN
iiclr-17790	406	11	in	in	ADP
iiclr-17790	406	12	question	question	NOUN
iiclr-17790	406	13	should	should	AUX
iiclr-17790	406	14	submit	submit	VERB
iiclr-17790	406	15	proposals	proposal	NOUN
iiclr-17790	406	16	to	to	ADP
iiclr-17790	406	17	the	the	DET
iiclr-17790	406	18	board	board	NOUN
iiclr-17790	406	19	on	on	ADP
iiclr-17790	406	20	the	the	DET
iiclr-17790	406	21	remuneration	remuneration	NOUN
iiclr-17790	406	22	of	of	ADP
iiclr-17790	406	23	the	the	DET
iiclr-17790	406	24	managing	manage	VERB
iiclr-17790	406	25	directors	director	NOUN
iiclr-17790	406	26	and	and	CCONJ
iiclr-17790	406	27	of	of	ADP
iiclr-17790	406	28	those	those	DET
iiclr-17790	406	29	directors	director	NOUN
iiclr-17790	406	30	who	who	PRON
iiclr-17790	406	31	are	be	AUX
iiclr-17790	406	32	"	"	PUNCT
iiclr-17790	406	33	appointed	appoint	VERB
iiclr-17790	406	34	to	to	ADP
iiclr-17790	406	35	particular	particular	ADJ
iiclr-17790	406	36	positions	position	NOUN
iiclr-17790	406	37	in	in	ADP
iiclr-17790	406	38	accordance	accordance	NOUN
iiclr-17790	406	39	with	with	ADP
iiclr-17790	406	40	the	the	DET
iiclr-17790	406	41	articles	article	NOUN
iiclr-17790	406	42	of	of	ADP
iiclr-17790	406	43	association	association	NOUN
iiclr-17790	406	44	.	.	PUNCT
iiclr-17790	407	1	"	"	PUNCT
iiclr-17790	407	2	'	'	PUNCT
iiclr-17790	407	3	in	in	ADP
iiclr-17790	407	4	other	other	ADJ
iiclr-17790	407	5	words	word	NOUN
iiclr-17790	407	6	,	,	PUNCT
iiclr-17790	407	7	in	in	ADP
iiclr-17790	407	8	compliance	compliance	NOUN
iiclr-17790	407	9	with	with	ADP
iiclr-17790	407	10	the	the	DET
iiclr-17790	407	11	features	feature	NOUN
iiclr-17790	407	12	of	of	ADP
iiclr-17790	407	13	the	the	DET
iiclr-17790	407	14	italian	italian	ADJ
iiclr-17790	407	15	system	system	NOUN
iiclr-17790	407	16	of	of	ADP
iiclr-17790	407	17	corporate	corporate	ADJ
iiclr-17790	407	18	governance	governance	NOUN
iiclr-17790	407	19	,	,	PUNCT
iiclr-17790	407	20	the	the	DET
iiclr-17790	407	21	remuneration	remuneration	NOUN
iiclr-17790	407	22	committee	committee	NOUN
iiclr-17790	407	23	's	's	PART
iiclr-17790	407	24	function	function	NOUN
iiclr-17790	407	25	could	could	AUX
iiclr-17790	407	26	be	be	AUX
iiclr-17790	407	27	only	only	ADV
iiclr-17790	407	28	to	to	PART
iiclr-17790	407	29	make	make	VERB
iiclr-17790	407	30	proposals	proposal	NOUN
iiclr-17790	407	31	,	,	PUNCT
iiclr-17790	407	32	while	while	SCONJ
iiclr-17790	407	33	the	the	DET
iiclr-17790	407	34	power	power	NOUN
iiclr-17790	407	35	to	to	PART
iiclr-17790	407	36	establish	establish	VERB
iiclr-17790	407	37	the	the	DET
iiclr-17790	407	38	remuneration	remuneration	NOUN
iiclr-17790	407	39	of	of	ADP
iiclr-17790	407	40	top	top	ADJ
iiclr-17790	407	41	management	management	NOUN
iiclr-17790	407	42	would	would	AUX
iiclr-17790	407	43	remain	remain	VERB
iiclr-17790	407	44	with	with	ADP
iiclr-17790	407	45	the	the	DET
iiclr-17790	407	46	board	board	NOUN
iiclr-17790	407	47	of	of	ADP
iiclr-17790	407	48	directors	director	NOUN
iiclr-17790	407	49	.	.	PUNCT
iiclr-17790	408	1	4	4	X
iiclr-17790	408	2	.	.	X
iiclr-17790	408	3	executive	executive	PROPN
iiclr-17790	408	4	compensation	compensation	NOUN
iiclr-17790	408	5	under	under	ADP
iiclr-17790	408	6	italian	italian	ADJ
iiclr-17790	408	7	law	law	NOUN
iiclr-17790	408	8	,	,	PUNCT
iiclr-17790	408	9	there	there	PRON
iiclr-17790	408	10	is	be	VERB
iiclr-17790	408	11	no	no	DET
iiclr-17790	408	12	provision	provision	NOUN
iiclr-17790	408	13	similar	similar	ADJ
iiclr-17790	408	14	to	to	ADP
iiclr-17790	408	15	section	section	NOUN
iiclr-17790	408	16	304	304	NUM
iiclr-17790	408	17	of	of	ADP
iiclr-17790	408	18	the	the	DET
iiclr-17790	408	19	act	act	NOUN
iiclr-17790	408	20	.	.	PUNCT
iiclr-17790	409	1	directors	director	NOUN
iiclr-17790	409	2	of	of	ADP
iiclr-17790	409	3	dual	dual	ADJ
iiclr-17790	409	4	u.s	u.s	PROPN
iiclr-17790	409	5	.	.	PROPN
iiclr-17790	409	6	and	and	CCONJ
iiclr-17790	409	7	italian	italian	ADJ
iiclr-17790	409	8	listed	list	VERB
iiclr-17790	409	9	companies	company	NOUN
iiclr-17790	409	10	need	need	VERB
iiclr-17790	409	11	to	to	PART
iiclr-17790	409	12	be	be	AUX
iiclr-17790	409	13	aware	aware	ADJ
iiclr-17790	409	14	of	of	ADP
iiclr-17790	409	15	the	the	DET
iiclr-17790	409	16	possibility	possibility	NOUN
iiclr-17790	409	17	of	of	ADP
iiclr-17790	409	18	a	a	DET
iiclr-17790	409	19	reimbursement	reimbursement	NOUN
iiclr-17790	409	20	in	in	ADP
iiclr-17790	409	21	the	the	DET
iiclr-17790	409	22	event	event	NOUN
iiclr-17790	409	23	of	of	ADP
iiclr-17790	409	24	restatement	restatement	NOUN
iiclr-17790	409	25	of	of	ADP
iiclr-17790	409	26	financial	financial	ADJ
iiclr-17790	409	27	information	information	NOUN
iiclr-17790	409	28	and	and	CCONJ
iiclr-17790	409	29	ensure	ensure	VERB
iiclr-17790	409	30	that	that	SCONJ
iiclr-17790	409	31	the	the	DET
iiclr-17790	409	32	company	company	NOUN
iiclr-17790	409	33	seeks	seek	VERB
iiclr-17790	409	34	reimbursement	reimbursement	NOUN
iiclr-17790	409	35	under	under	ADP
iiclr-17790	409	36	the	the	DET
iiclr-17790	409	37	circumstances	circumstance	NOUN
iiclr-17790	409	38	contemplated	contemplate	VERB
iiclr-17790	409	39	by	by	ADP
iiclr-17790	409	40	the	the	DET
iiclr-17790	409	41	act	act	NOUN
iiclr-17790	409	42	.	.	PUNCT
iiclr-17790	410	1	furthermore	furthermore	ADV
iiclr-17790	410	2	,	,	PUNCT
iiclr-17790	410	3	a	a	DET
iiclr-17790	410	4	recent	recent	ADJ
iiclr-17790	410	5	law	law	NOUN
iiclr-17790	410	6	has	have	AUX
iiclr-17790	410	7	abrogated	abrogate	VERB
iiclr-17790	410	8	the	the	DET
iiclr-17790	410	9	rule	rule	NOUN
iiclr-17790	410	10	under	under	ADP
iiclr-17790	410	11	article	article	NOUN
iiclr-17790	410	12	2624	2624	NUM
iiclr-17790	410	13	of	of	ADP
iiclr-17790	410	14	the	the	DET
iiclr-17790	410	15	icc	icc	PROPN
iiclr-17790	410	16	,	,	PUNCT
iiclr-17790	410	17	which	which	PRON
iiclr-17790	410	18	was	be	AUX
iiclr-17790	410	19	similar	similar	ADJ
iiclr-17790	410	20	to	to	ADP
iiclr-17790	410	21	the	the	DET
iiclr-17790	410	22	provision	provision	NOUN
iiclr-17790	410	23	of	of	ADP
iiclr-17790	410	24	section	section	NOUN
iiclr-17790	410	25	402	402	NUM
iiclr-17790	410	26	of	of	ADP
iiclr-17790	410	27	the	the	DET
iiclr-17790	410	28	act	act	NOUN
iiclr-17790	410	29	.	.	PUNCT
iiclr-17790	411	1	as	as	ADP
iiclr-17790	411	2	a	a	DET
iiclr-17790	411	3	consequence	consequence	NOUN
iiclr-17790	411	4	,	,	PUNCT
iiclr-17790	411	5	companies	company	NOUN
iiclr-17790	411	6	are	be	AUX
iiclr-17790	411	7	no	no	ADV
iiclr-17790	411	8	longer	long	ADV
iiclr-17790	411	9	forbidden	forbid	VERB
iiclr-17790	411	10	to	to	PART
iiclr-17790	411	11	make	make	VERB
iiclr-17790	411	12	loans	loan	NOUN
iiclr-17790	411	13	to	to	ADP
iiclr-17790	411	14	,	,	PUNCT
iiclr-17790	411	15	or	or	CCONJ
iiclr-17790	411	16	to	to	PART
iiclr-17790	411	17	provide	provide	VERB
iiclr-17790	411	18	guarantees	guarantee	NOUN
iiclr-17790	411	19	for	for	ADP
iiclr-17790	411	20	any	any	DET
iiclr-17790	411	21	personal	personal	ADJ
iiclr-17790	411	22	debt	debt	NOUN
iiclr-17790	411	23	of	of	ADP
iiclr-17790	411	24	,	,	PUNCT
iiclr-17790	411	25	directors	director	NOUN
iiclr-17790	411	26	,	,	PUNCT
iiclr-17790	411	27	executive	executive	ADJ
iiclr-17790	411	28	officers	officer	NOUN
iiclr-17790	411	29	,	,	PUNCT
iiclr-17790	411	30	or	or	CCONJ
iiclr-17790	411	31	statutory	statutory	ADJ
iiclr-17790	411	32	auditors	auditor	NOUN
iiclr-17790	411	33	.	.	PUNCT
iiclr-17790	411	34	"	"	PUNCT
iiclr-17790	412	1	84	84	NUM
iiclr-17790	412	2	.	.	PUNCT
iiclr-17790	413	1	preda	preda	PROPN
iiclr-17790	413	2	code	code	PROPN
iiclr-17790	413	3	,	,	PUNCT
iiclr-17790	413	4	supra	supra	PROPN
iiclr-17790	413	5	note	note	PROPN
iiclr-17790	413	6	62	62	NUM
iiclr-17790	413	7	.	.	PUNCT
iiclr-17790	413	8	85	85	NUM
iiclr-17790	413	9	.	.	PUNCT
iiclr-17790	414	1	article	article	NOUN
iiclr-17790	414	2	2624	2624	NUM
iiclr-17790	414	3	of	of	ADP
iiclr-17790	414	4	the	the	DET
iiclr-17790	414	5	icc	icc	NOUN
iiclr-17790	414	6	has	have	AUX
iiclr-17790	414	7	been	be	AUX
iiclr-17790	414	8	abrogated	abrogate	VERB
iiclr-17790	414	9	by	by	ADP
iiclr-17790	414	10	the	the	DET
iiclr-17790	414	11	legislative	legislative	ADJ
iiclr-17790	414	12	decree	decree	NOUN
iiclr-17790	414	13	no	no	INTJ
iiclr-17790	414	14	.	.	PROPN
iiclr-17790	415	1	61	61	NUM
iiclr-17790	415	2	(	(	PUNCT
iiclr-17790	415	3	apr	apr	NOUN
iiclr-17790	415	4	.	.	PROPN
iiclr-17790	415	5	11,2002	11,2002	NUM
iiclr-17790	415	6	)	)	PUNCT
iiclr-17790	415	7	.	.	PUNCT
iiclr-17790	416	1	2003	2003	NUM
iiclr-17790	416	2	]	]	PUNCT
iiclr-17790	416	3	ind	ind	NOUN
iiclr-17790	416	4	.	.	PUNCT
iiclr-17790	417	1	int'l	int'l	PROPN
iiclr-17790	417	2	&	&	CCONJ
iiclr-17790	417	3	comp	comp	PROPN
iiclr-17790	417	4	.	.	PUNCT
iiclr-17790	418	1	l.	l.	PROPN
iiclr-17790	418	2	rev	rev	PROPN
iiclr-17790	418	3	.	.	PROPN
iiclr-17790	418	4	5	5	NUM
iiclr-17790	418	5	.	.	PUNCT
iiclr-17790	418	6	ethical	ethical	ADJ
iiclr-17790	418	7	conduct	conduct	NOUN
iiclr-17790	418	8	though	though	SCONJ
iiclr-17790	418	9	the	the	DET
iiclr-17790	418	10	preda	preda	PROPN
iiclr-17790	418	11	code	code	NOUN
iiclr-17790	418	12	can	can	AUX
iiclr-17790	418	13	be	be	AUX
iiclr-17790	418	14	roughly	roughly	ADV
iiclr-17790	418	15	compared	compare	VERB
iiclr-17790	418	16	to	to	ADP
iiclr-17790	418	17	the	the	DET
iiclr-17790	418	18	corporate	corporate	ADJ
iiclr-17790	418	19	code	code	NOUN
iiclr-17790	418	20	of	of	ADP
iiclr-17790	418	21	ethics	ethic	NOUN
iiclr-17790	418	22	,	,	PUNCT
iiclr-17790	418	23	as	as	SCONJ
iiclr-17790	418	24	provided	provide	VERB
iiclr-17790	418	25	for	for	ADP
iiclr-17790	418	26	by	by	ADP
iiclr-17790	418	27	section	section	NOUN
iiclr-17790	418	28	406	406	NUM
iiclr-17790	418	29	of	of	ADP
iiclr-17790	418	30	the	the	DET
iiclr-17790	418	31	act	act	NOUN
iiclr-17790	418	32	,	,	PUNCT
iiclr-17790	418	33	the	the	DET
iiclr-17790	418	34	u.s	u.s	PROPN
iiclr-17790	418	35	.	.	PROPN
iiclr-17790	418	36	model	model	PROPN
iiclr-17790	418	37	appears	appear	VERB
iiclr-17790	418	38	to	to	PART
iiclr-17790	418	39	be	be	AUX
iiclr-17790	418	40	stricter	strict	ADJ
iiclr-17790	418	41	than	than	ADP
iiclr-17790	418	42	the	the	DET
iiclr-17790	418	43	italian	italian	ADJ
iiclr-17790	418	44	position	position	NOUN
iiclr-17790	418	45	with	with	ADP
iiclr-17790	418	46	respect	respect	NOUN
iiclr-17790	418	47	to	to	ADP
iiclr-17790	418	48	ethical	ethical	ADJ
iiclr-17790	418	49	conduct	conduct	NOUN
iiclr-17790	418	50	.	.	PUNCT
iiclr-17790	419	1	under	under	ADP
iiclr-17790	419	2	the	the	DET
iiclr-17790	419	3	italian	italian	ADJ
iiclr-17790	419	4	system	system	NOUN
iiclr-17790	419	5	,	,	PUNCT
iiclr-17790	419	6	there	there	PRON
iiclr-17790	419	7	is	be	VERB
iiclr-17790	419	8	no	no	DET
iiclr-17790	419	9	specific	specific	ADJ
iiclr-17790	419	10	job	job	NOUN
iiclr-17790	419	11	protection	protection	NOUN
iiclr-17790	419	12	for	for	ADP
iiclr-17790	419	13	employees	employee	NOUN
iiclr-17790	419	14	who	who	PRON
iiclr-17790	419	15	provide	provide	VERB
iiclr-17790	419	16	information	information	NOUN
iiclr-17790	419	17	regarding	regard	VERB
iiclr-17790	419	18	violation	violation	NOUN
iiclr-17790	419	19	of	of	ADP
iiclr-17790	419	20	securities	security	NOUN
iiclr-17790	419	21	or	or	CCONJ
iiclr-17790	419	22	antifraud	antifraud	NOUN
iiclr-17790	419	23	laws	law	NOUN
iiclr-17790	419	24	and	and	CCONJ
iiclr-17790	419	25	retaliation	retaliation	NOUN
iiclr-17790	419	26	would	would	AUX
iiclr-17790	419	27	be	be	AUX
iiclr-17790	419	28	prohibited	prohibit	VERB
iiclr-17790	419	29	under	under	ADP
iiclr-17790	419	30	the	the	DET
iiclr-17790	419	31	shelter	shelter	NOUN
iiclr-17790	419	32	of	of	ADP
iiclr-17790	419	33	the	the	DET
iiclr-17790	419	34	employment	employment	NOUN
iiclr-17790	419	35	legislation	legislation	NOUN
iiclr-17790	419	36	.	.	PUNCT
iiclr-17790	420	1	u.s	u.s	PROPN
iiclr-17790	420	2	.	.	PROPN
iiclr-17790	420	3	and	and	CCONJ
iiclr-17790	420	4	italian	italian	ADJ
iiclr-17790	420	5	listed	list	VERB
iiclr-17790	420	6	companies	company	NOUN
iiclr-17790	420	7	should	should	AUX
iiclr-17790	420	8	,	,	PUNCT
iiclr-17790	420	9	thus	thus	ADV
iiclr-17790	420	10	,	,	PUNCT
iiclr-17790	420	11	consider	consider	VERB
iiclr-17790	420	12	establishing	establish	VERB
iiclr-17790	420	13	procedures	procedure	NOUN
iiclr-17790	420	14	for	for	ADP
iiclr-17790	420	15	receiving	receive	VERB
iiclr-17790	420	16	and	and	CCONJ
iiclr-17790	420	17	dealing	deal	VERB
iiclr-17790	420	18	with	with	ADP
iiclr-17790	420	19	anonymous	anonymous	ADJ
iiclr-17790	420	20	complaints	complaint	NOUN
iiclr-17790	420	21	.	.	PUNCT
iiclr-17790	421	1	iii	iii	X
iiclr-17790	421	2	.	.	PUNCT
iiclr-17790	421	3	conclusions	conclusion	NOUN
iiclr-17790	421	4	the	the	DET
iiclr-17790	421	5	concerns	concern	NOUN
iiclr-17790	421	6	raised	raise	VERB
iiclr-17790	421	7	by	by	ADP
iiclr-17790	421	8	the	the	DET
iiclr-17790	421	9	extra	extra	ADJ
iiclr-17790	421	10	-	-	ADJ
iiclr-17790	421	11	territorial	territorial	ADJ
iiclr-17790	421	12	application	application	NOUN
iiclr-17790	421	13	of	of	ADP
iiclr-17790	421	14	the	the	DET
iiclr-17790	421	15	u.s	u.s	PROPN
iiclr-17790	421	16	.	.	PROPN
iiclr-17790	421	17	law	law	PROPN
iiclr-17790	421	18	,	,	PUNCT
iiclr-17790	421	19	which	which	PRON
iiclr-17790	421	20	is	be	AUX
iiclr-17790	421	21	a	a	DET
iiclr-17790	421	22	critical	critical	ADJ
iiclr-17790	421	23	issue	issue	NOUN
iiclr-17790	421	24	in	in	ADP
iiclr-17790	421	25	the	the	DET
iiclr-17790	421	26	debate	debate	NOUN
iiclr-17790	421	27	concerning	concern	VERB
iiclr-17790	421	28	the	the	DET
iiclr-17790	421	29	scope	scope	NOUN
iiclr-17790	421	30	of	of	ADP
iiclr-17790	421	31	the	the	DET
iiclr-17790	421	32	provisions	provision	NOUN
iiclr-17790	421	33	of	of	ADP
iiclr-17790	421	34	the	the	DET
iiclr-17790	421	35	act	act	NOUN
iiclr-17790	421	36	,	,	PUNCT
iiclr-17790	421	37	should	should	AUX
iiclr-17790	421	38	urge	urge	VERB
iiclr-17790	421	39	a	a	DET
iiclr-17790	421	40	reform	reform	NOUN
iiclr-17790	421	41	of	of	ADP
iiclr-17790	421	42	the	the	DET
iiclr-17790	421	43	italian	italian	ADJ
iiclr-17790	421	44	legal	legal	ADJ
iiclr-17790	421	45	and	and	CCONJ
iiclr-17790	421	46	regulatory	regulatory	ADJ
iiclr-17790	421	47	framework	framework	NOUN
iiclr-17790	421	48	regarding	regard	VERB
iiclr-17790	421	49	corporate	corporate	ADJ
iiclr-17790	421	50	governance	governance	NOUN
iiclr-17790	421	51	.	.	PUNCT
iiclr-17790	422	1	on	on	ADP
iiclr-17790	422	2	april	april	PROPN
iiclr-17790	422	3	9	9	NUM
iiclr-17790	422	4	,	,	PUNCT
iiclr-17790	422	5	2002	2002	NUM
iiclr-17790	422	6	,	,	PUNCT
iiclr-17790	422	7	a	a	DET
iiclr-17790	422	8	commission	commission	NOUN
iiclr-17790	422	9	of	of	ADP
iiclr-17790	422	10	experts	expert	NOUN
iiclr-17790	422	11	,	,	PUNCT
iiclr-17790	422	12	headed	head	VERB
iiclr-17790	422	13	by	by	ADP
iiclr-17790	422	14	professor	professor	NOUN
iiclr-17790	422	15	galgano	galgano	PROPN
iiclr-17790	422	16	,	,	PUNCT
iiclr-17790	422	17	was	be	AUX
iiclr-17790	422	18	set	set	VERB
iiclr-17790	422	19	up	up	ADP
iiclr-17790	422	20	with	with	ADP
iiclr-17790	422	21	the	the	DET
iiclr-17790	422	22	purpose	purpose	NOUN
iiclr-17790	422	23	of	of	ADP
iiclr-17790	422	24	assessing	assess	VERB
iiclr-17790	422	25	the	the	DET
iiclr-17790	422	26	need	need	NOUN
iiclr-17790	422	27	for	for	ADP
iiclr-17790	422	28	such	such	DET
iiclr-17790	422	29	a	a	DET
iiclr-17790	422	30	reform	reform	NOUN
iiclr-17790	422	31	.	.	PUNCT
iiclr-17790	423	1	on	on	ADP
iiclr-17790	423	2	september	september	PROPN
iiclr-17790	423	3	27	27	NUM
iiclr-17790	423	4	,	,	PUNCT
iiclr-17790	423	5	2002	2002	NUM
iiclr-17790	423	6	,	,	PUNCT
iiclr-17790	423	7	galgano	galgano	PROPN
iiclr-17790	423	8	presented	present	VERB
iiclr-17790	423	9	to	to	ADP
iiclr-17790	423	10	the	the	DET
iiclr-17790	423	11	italian	italian	ADJ
iiclr-17790	423	12	ministry	ministry	PROPN
iiclr-17790	423	13	of	of	ADP
iiclr-17790	423	14	finance	finance	PROPN
iiclr-17790	423	15	the	the	DET
iiclr-17790	423	16	commission	commission	NOUN
iiclr-17790	423	17	's	's	PART
iiclr-17790	423	18	report	report	NOUN
iiclr-17790	423	19	,	,	PUNCT
iiclr-17790	423	20	with	with	ADP
iiclr-17790	423	21	recommendation	recommendation	NOUN
iiclr-17790	423	22	that	that	SCONJ
iiclr-17790	423	23	the	the	DET
iiclr-17790	423	24	suggested	suggest	VERB
iiclr-17790	423	25	reform	reform	NOUN
iiclr-17790	423	26	be	be	AUX
iiclr-17790	423	27	implemented	implement	VERB
iiclr-17790	423	28	through	through	ADP
iiclr-17790	423	29	consob	consob	NOUN
iiclr-17790	423	30	's	's	PART
iiclr-17790	423	31	regulations.86	regulations.86	NOUN
iiclr-17790	423	32	the	the	DET
iiclr-17790	423	33	recommendations	recommendation	NOUN
iiclr-17790	423	34	contained	contain	VERB
iiclr-17790	423	35	in	in	ADP
iiclr-17790	423	36	the	the	DET
iiclr-17790	423	37	report	report	NOUN
iiclr-17790	423	38	mainly	mainly	ADV
iiclr-17790	423	39	concern	concern	VERB
iiclr-17790	423	40	the	the	DET
iiclr-17790	423	41	accounting	accounting	NOUN
iiclr-17790	423	42	reform	reform	NOUN
iiclr-17790	423	43	and	and	CCONJ
iiclr-17790	423	44	the	the	DET
iiclr-17790	423	45	disclosure	disclosure	NOUN
iiclr-17790	423	46	requirements	requirement	NOUN
iiclr-17790	423	47	for	for	ADP
iiclr-17790	423	48	listed	list	VERB
iiclr-17790	423	49	companies	company	NOUN
iiclr-17790	423	50	.	.	PUNCT
iiclr-17790	424	1	with	with	ADP
iiclr-17790	424	2	respect	respect	NOUN
iiclr-17790	424	3	to	to	ADP
iiclr-17790	424	4	corporate	corporate	ADJ
iiclr-17790	424	5	governance	governance	NOUN
iiclr-17790	424	6	,	,	PUNCT
iiclr-17790	424	7	the	the	DET
iiclr-17790	424	8	experts	expert	NOUN
iiclr-17790	424	9	have	have	AUX
iiclr-17790	424	10	focused	focus	VERB
iiclr-17790	424	11	especially	especially	ADV
iiclr-17790	424	12	on	on	ADP
iiclr-17790	424	13	the	the	DET
iiclr-17790	424	14	issues	issue	NOUN
iiclr-17790	424	15	of	of	ADP
iiclr-17790	424	16	the	the	DET
iiclr-17790	424	17	directors	director	NOUN
iiclr-17790	424	18	'	'	PART
iiclr-17790	424	19	and	and	CCONJ
iiclr-17790	424	20	auditors	auditor	NOUN
iiclr-17790	424	21	'	'	PART
iiclr-17790	424	22	independence	independence	NOUN
iiclr-17790	424	23	and	and	CCONJ
iiclr-17790	424	24	on	on	ADP
iiclr-17790	424	25	the	the	DET
iiclr-17790	424	26	conflict	conflict	NOUN
iiclr-17790	424	27	of	of	ADP
iiclr-17790	424	28	interest	interest	NOUN
iiclr-17790	424	29	.	.	PUNCT
iiclr-17790	424	30	"	"	PUNCT
iiclr-17790	425	1	most	most	ADV
iiclr-17790	425	2	likely	likely	ADV
iiclr-17790	425	3	,	,	PUNCT
iiclr-17790	425	4	the	the	DET
iiclr-17790	425	5	reason	reason	NOUN
iiclr-17790	425	6	for	for	ADP
iiclr-17790	425	7	this	this	DET
iiclr-17790	425	8	choice	choice	NOUN
iiclr-17790	425	9	is	be	AUX
iiclr-17790	425	10	that	that	SCONJ
iiclr-17790	425	11	the	the	DET
iiclr-17790	425	12	requirement	requirement	NOUN
iiclr-17790	425	13	for	for	ADP
iiclr-17790	425	14	independent	independent	ADJ
iiclr-17790	425	15	directors	director	NOUN
iiclr-17790	425	16	and	and	CCONJ
iiclr-17790	425	17	the	the	DET
iiclr-17790	425	18	risks	risk	NOUN
iiclr-17790	425	19	involved	involve	VERB
iiclr-17790	425	20	in	in	ADP
iiclr-17790	425	21	the	the	DET
iiclr-17790	425	22	conflict	conflict	NOUN
iiclr-17790	425	23	of	of	ADP
iiclr-17790	425	24	interest	interest	NOUN
iiclr-17790	425	25	are	be	AUX
iiclr-17790	425	26	among	among	ADP
iiclr-17790	425	27	the	the	DET
iiclr-17790	425	28	most	most	ADV
iiclr-17790	425	29	critical	critical	ADJ
iiclr-17790	425	30	issues	issue	NOUN
iiclr-17790	425	31	that	that	PRON
iiclr-17790	425	32	the	the	DET
iiclr-17790	425	33	recent	recent	ADJ
iiclr-17790	425	34	corporate	corporate	ADJ
iiclr-17790	425	35	scandals	scandal	NOUN
iiclr-17790	425	36	in	in	ADP
iiclr-17790	425	37	the	the	DET
iiclr-17790	425	38	united	united	PROPN
iiclr-17790	425	39	states	states	PROPN
iiclr-17790	425	40	have	have	AUX
iiclr-17790	425	41	brought	bring	VERB
iiclr-17790	425	42	to	to	ADP
iiclr-17790	425	43	light	light	NOUN
iiclr-17790	425	44	.	.	PUNCT
iiclr-17790	426	1	furthermore	furthermore	ADV
iiclr-17790	426	2	,	,	PUNCT
iiclr-17790	426	3	the	the	DET
iiclr-17790	426	4	need	need	NOUN
iiclr-17790	426	5	to	to	PART
iiclr-17790	426	6	avoid	avoid	VERB
iiclr-17790	426	7	situations	situation	NOUN
iiclr-17790	426	8	of	of	ADP
iiclr-17790	426	9	conflict	conflict	NOUN
iiclr-17790	426	10	of	of	ADP
iiclr-17790	426	11	interest	interest	NOUN
iiclr-17790	426	12	concerning	concern	VERB
iiclr-17790	426	13	directors	director	NOUN
iiclr-17790	426	14	of	of	ADP
iiclr-17790	426	15	listed	list	VERB
iiclr-17790	426	16	companies	company	NOUN
iiclr-17790	426	17	is	be	AUX
iiclr-17790	426	18	particularly	particularly	ADV
iiclr-17790	426	19	evident	evident	ADJ
iiclr-17790	426	20	in	in	ADP
iiclr-17790	426	21	the	the	DET
iiclr-17790	426	22	italian	italian	ADJ
iiclr-17790	426	23	system	system	NOUN
iiclr-17790	426	24	and	and	CCONJ
iiclr-17790	426	25	has	have	AUX
iiclr-17790	426	26	already	already	ADV
iiclr-17790	426	27	called	call	VERB
iiclr-17790	426	28	for	for	ADP
iiclr-17790	426	29	the	the	DET
iiclr-17790	426	30	attention	attention	NOUN
iiclr-17790	426	31	of	of	ADP
iiclr-17790	426	32	consob	consob	NOUN
iiclr-17790	426	33	.	.	PUNCT
iiclr-17790	427	1	nonetheless	nonetheless	ADV
iiclr-17790	427	2	,	,	PUNCT
iiclr-17790	427	3	though	though	SCONJ
iiclr-17790	427	4	the	the	DET
iiclr-17790	427	5	independence	independence	NOUN
iiclr-17790	427	6	requirement	requirement	NOUN
iiclr-17790	427	7	for	for	ADP
iiclr-17790	427	8	directors	director	NOUN
iiclr-17790	427	9	and	and	CCONJ
iiclr-17790	427	10	the	the	DET
iiclr-17790	427	11	absence	absence	NOUN
iiclr-17790	427	12	of	of	ADP
iiclr-17790	427	13	a	a	DET
iiclr-17790	427	14	conflict	conflict	NOUN
iiclr-17790	427	15	of	of	ADP
iiclr-17790	427	16	interest	interest	NOUN
iiclr-17790	427	17	are	be	AUX
iiclr-17790	427	18	a	a	DET
iiclr-17790	427	19	conditio	conditio	NOUN
iiclr-17790	427	20	sine	sine	NOUN
iiclr-17790	427	21	qua	qua	CCONJ
iiclr-17790	427	22	non	non	PROPN
iiclr-17790	427	23	,	,	PUNCT
iiclr-17790	427	24	other	other	ADJ
iiclr-17790	427	25	steps	step	NOUN
iiclr-17790	427	26	should	should	AUX
iiclr-17790	427	27	be	be	AUX
iiclr-17790	427	28	taken	take	VERB
iiclr-17790	427	29	to	to	PART
iiclr-17790	427	30	achieve	achieve	VERB
iiclr-17790	427	31	the	the	DET
iiclr-17790	427	32	goal	goal	NOUN
iiclr-17790	427	33	of	of	ADP
iiclr-17790	427	34	a	a	DET
iiclr-17790	427	35	sound	sound	ADJ
iiclr-17790	427	36	corporate	corporate	ADJ
iiclr-17790	427	37	governance	governance	NOUN
iiclr-17790	427	38	structure	structure	NOUN
iiclr-17790	427	39	of	of	ADP
iiclr-17790	427	40	italian	italian	ADJ
iiclr-17790	427	41	listed	list	VERB
iiclr-17790	427	42	companies	company	NOUN
iiclr-17790	427	43	.	.	PUNCT
iiclr-17790	428	1	in	in	ADP
iiclr-17790	428	2	particular	particular	ADJ
iiclr-17790	428	3	,	,	PUNCT
iiclr-17790	428	4	the	the	DET
iiclr-17790	428	5	independence	independence	NOUN
iiclr-17790	428	6	of	of	ADP
iiclr-17790	428	7	directors	director	NOUN
iiclr-17790	428	8	is	be	AUX
iiclr-17790	428	9	not	not	PART
iiclr-17790	428	10	conclusive	conclusive	ADJ
iiclr-17790	428	11	per	per	ADP
iiclr-17790	428	12	se	se	X
iiclr-17790	428	13	,	,	PUNCT
iiclr-17790	428	14	as	as	ADP
iiclr-17790	428	15	the	the	DET
iiclr-17790	428	16	procedure	procedure	NOUN
iiclr-17790	428	17	for	for	ADP
iiclr-17790	428	18	their	their	PRON
iiclr-17790	428	19	nomination	nomination	NOUN
iiclr-17790	428	20	,	,	PUNCT
iiclr-17790	428	21	their	their	PRON
iiclr-17790	428	22	powers	power	NOUN
iiclr-17790	428	23	and	and	CCONJ
iiclr-17790	428	24	the	the	DET
iiclr-17790	428	25	mechanisms	mechanism	NOUN
iiclr-17790	428	26	for	for	ADP
iiclr-17790	428	27	their	their	PRON
iiclr-17790	428	28	remuneration	remuneration	NOUN
iiclr-17790	428	29	should	should	AUX
iiclr-17790	428	30	also	also	ADV
iiclr-17790	428	31	be	be	AUX
iiclr-17790	428	32	scrutinized	scrutinize	VERB
iiclr-17790	428	33	.	.	PUNCT
iiclr-17790	429	1	86	86	NUM
iiclr-17790	429	2	.	.	PUNCT
iiclr-17790	430	1	see	see	VERB
iiclr-17790	430	2	commissione	commissione	PROPN
iiclr-17790	430	3	di	di	PROPN
iiclr-17790	430	4	studio	studio	PROPN
iiclr-17790	430	5	sulla	sulla	NOUN
iiclr-17790	430	6	trasparenza	trasparenza	PROPN
iiclr-17790	430	7	delle	delle	PROPN
iiclr-17790	430	8	societa	societa	PROPN
iiclr-17790	430	9	'	'	PART
iiclr-17790	430	10	quotate	quotate	NOUN
iiclr-17790	430	11	,	,	PUNCT
iiclr-17790	430	12	at	at	ADP
iiclr-17790	430	13	http://www.tesoro.it/documventazione/commissionestudio-trasp-soc-quotate.pdf	http://www.tesoro.it/documventazione/commissionestudio-trasp-soc-quotate.pdf	NOUN
iiclr-17790	430	14	.	.	PUNCT
iiclr-17790	431	1	(	(	PUNCT
iiclr-17790	431	2	last	last	ADJ
iiclr-17790	431	3	modified	modify	VERB
iiclr-17790	431	4	sept	sept	PROPN
iiclr-17790	431	5	.	.	PROPN
iiclr-17790	431	6	27	27	NUM
iiclr-17790	431	7	,	,	PUNCT
iiclr-17790	431	8	2002	2002	NUM
iiclr-17790	431	9	)	)	PUNCT
iiclr-17790	431	10	,	,	PUNCT
iiclr-17790	431	11	for	for	ADP
iiclr-17790	431	12	the	the	DET
iiclr-17790	431	13	report	report	NOUN
iiclr-17790	431	14	.	.	PUNCT
iiclr-17790	432	1	in	in	ADP
iiclr-17790	432	2	july	july	PROPN
iiclr-17790	432	3	2003	2003	NUM
iiclr-17790	432	4	,	,	PUNCT
iiclr-17790	432	5	the	the	DET
iiclr-17790	432	6	draft	draft	NOUN
iiclr-17790	432	7	of	of	ADP
iiclr-17790	432	8	a	a	DET
iiclr-17790	432	9	second	second	ADJ
iiclr-17790	432	10	report	report	NOUN
iiclr-17790	432	11	had	have	AUX
iiclr-17790	432	12	been	be	AUX
iiclr-17790	432	13	submitted	submit	VERB
iiclr-17790	432	14	to	to	ADP
iiclr-17790	432	15	the	the	DET
iiclr-17790	432	16	attention	attention	NOUN
iiclr-17790	432	17	of	of	ADP
iiclr-17790	432	18	the	the	DET
iiclr-17790	432	19	italian	italian	ADJ
iiclr-17790	432	20	ministry	ministry	PROPN
iiclr-17790	432	21	of	of	ADP
iiclr-17790	432	22	finance	finance	PROPN
iiclr-17790	432	23	.	.	PUNCT
iiclr-17790	433	1	87	87	NUM
iiclr-17790	433	2	.	.	PUNCT
iiclr-17790	434	1	see	see	VERB
iiclr-17790	434	2	i	i	PRON
iiclr-17790	434	3	d.	d.	PROPN
iiclr-17790	434	4	at	at	ADP
iiclr-17790	434	5	36	36	NUM
iiclr-17790	434	6	-	-	SYM
iiclr-17790	434	7	39	39	NUM
iiclr-17790	434	8	.	.	PUNCT
iiclr-17790	435	1	[	[	X
iiclr-17790	435	2	vol	vol	NOUN
iiclr-17790	435	3	.	.	PUNCT
iiclr-17790	436	1	14:1	14:1	NUM
iiclr-17790	436	2	corporate	corporate	ADJ
iiclr-17790	436	3	governance	governance	NOUN
iiclr-17790	436	4	in	in	ADP
iiclr-17790	436	5	the	the	DET
iiclr-17790	436	6	united	united	PROPN
iiclr-17790	436	7	states	states	PROPN
iiclr-17790	436	8	the	the	DET
iiclr-17790	436	9	provisions	provision	NOUN
iiclr-17790	436	10	of	of	ADP
iiclr-17790	436	11	the	the	DET
iiclr-17790	436	12	act	act	NOUN
iiclr-17790	436	13	might	might	AUX
iiclr-17790	436	14	not	not	PART
iiclr-17790	436	15	be	be	AUX
iiclr-17790	436	16	a	a	DET
iiclr-17790	436	17	model	model	NOUN
iiclr-17790	436	18	in	in	ADP
iiclr-17790	436	19	this	this	DET
iiclr-17790	436	20	respect	respect	NOUN
iiclr-17790	436	21	,	,	PUNCT
iiclr-17790	436	22	given	give	VERB
iiclr-17790	436	23	the	the	DET
iiclr-17790	436	24	number	number	NOUN
iiclr-17790	436	25	of	of	ADP
iiclr-17790	436	26	inconsistencies	inconsistency	NOUN
iiclr-17790	436	27	between	between	ADP
iiclr-17790	436	28	the	the	DET
iiclr-17790	436	29	italian	italian	NOUN
iiclr-17790	436	30	and	and	CCONJ
iiclr-17790	436	31	the	the	DET
iiclr-17790	436	32	u.s	u.s	PROPN
iiclr-17790	436	33	.	.	PROPN
iiclr-17790	436	34	system	system	NOUN
iiclr-17790	436	35	of	of	ADP
iiclr-17790	436	36	corporate	corporate	ADJ
iiclr-17790	436	37	governance	governance	NOUN
iiclr-17790	436	38	,	,	PUNCT
iiclr-17790	436	39	in	in	ADP
iiclr-17790	436	40	terms	term	NOUN
iiclr-17790	436	41	of	of	ADP
iiclr-17790	436	42	different	different	ADJ
iiclr-17790	436	43	corporate	corporate	ADJ
iiclr-17790	436	44	governance	governance	NOUN
iiclr-17790	436	45	structures	structure	NOUN
iiclr-17790	436	46	,	,	PUNCT
iiclr-17790	436	47	as	as	ADV
iiclr-17790	436	48	well	well	ADV
iiclr-17790	436	49	as	as	ADP
iiclr-17790	436	50	of	of	ADP
iiclr-17790	436	51	different	different	ADJ
iiclr-17790	436	52	legal	legal	ADJ
iiclr-17790	436	53	frameworks	framework	NOUN
iiclr-17790	436	54	and	and	CCONJ
iiclr-17790	436	55	different	different	ADJ
iiclr-17790	436	56	scope	scope	NOUN
iiclr-17790	436	57	of	of	ADP
iiclr-17790	436	58	the	the	DET
iiclr-17790	436	59	regulatory	regulatory	ADJ
iiclr-17790	436	60	powers	power	NOUN
iiclr-17790	436	61	given	give	VERB
iiclr-17790	436	62	to	to	ADP
iiclr-17790	436	63	the	the	DET
iiclr-17790	436	64	competent	competent	ADJ
iiclr-17790	436	65	supervisory	supervisory	ADJ
iiclr-17790	436	66	authorities	authority	NOUN
iiclr-17790	436	67	.	.	PUNCT
iiclr-17790	437	1	as	as	ADP
iiclr-17790	437	2	a	a	DET
iiclr-17790	437	3	matter	matter	NOUN
iiclr-17790	437	4	of	of	ADP
iiclr-17790	437	5	fact	fact	NOUN
iiclr-17790	437	6	,	,	PUNCT
iiclr-17790	437	7	these	these	DET
iiclr-17790	437	8	inconsistencies	inconsistency	NOUN
iiclr-17790	437	9	are	be	AUX
iiclr-17790	437	10	of	of	ADP
iiclr-17790	437	11	the	the	DET
iiclr-17790	437	12	essence	essence	NOUN
iiclr-17790	437	13	for	for	ADP
iiclr-17790	437	14	dual	dual	ADJ
iiclr-17790	437	15	u.s	u.s	PROPN
iiclr-17790	437	16	.	.	PROPN
iiclr-17790	437	17	and	and	CCONJ
iiclr-17790	437	18	italian	italian	ADJ
iiclr-17790	437	19	listed	list	VERB
iiclr-17790	437	20	companies	company	NOUN
iiclr-17790	437	21	,	,	PUNCT
iiclr-17790	437	22	which	which	PRON
iiclr-17790	437	23	might	might	AUX
iiclr-17790	437	24	be	be	AUX
iiclr-17790	437	25	required	require	VERB
iiclr-17790	437	26	to	to	PART
iiclr-17790	437	27	review	review	VERB
iiclr-17790	437	28	their	their	PRON
iiclr-17790	437	29	structure	structure	NOUN
iiclr-17790	437	30	and	and	CCONJ
iiclr-17790	437	31	policy	policy	NOUN
iiclr-17790	437	32	to	to	PART
iiclr-17790	437	33	assess	assess	VERB
iiclr-17790	437	34	whether	whether	SCONJ
iiclr-17790	437	35	they	they	PRON
iiclr-17790	437	36	satisfy	satisfy	VERB
iiclr-17790	437	37	the	the	DET
iiclr-17790	437	38	requirements	requirement	NOUN
iiclr-17790	437	39	under	under	ADP
iiclr-17790	437	40	the	the	DET
iiclr-17790	437	41	act	act	NOUN
iiclr-17790	437	42	.	.	PUNCT
iiclr-17790	438	1	inter	inter	PROPN
iiclr-17790	438	2	alia	alia	PROPN
iiclr-17790	438	3	,	,	PUNCT
iiclr-17790	438	4	these	these	DET
iiclr-17790	438	5	companies	company	NOUN
iiclr-17790	438	6	should	should	AUX
iiclr-17790	438	7	consider	consider	VERB
iiclr-17790	438	8	the	the	DET
iiclr-17790	438	9	following	follow	VERB
iiclr-17790	438	10	key	key	ADJ
iiclr-17790	438	11	action	action	NOUN
iiclr-17790	438	12	points	point	NOUN
iiclr-17790	438	13	:	:	PUNCT
iiclr-17790	438	14	/	/	SYM
iiclr-17790	438	15	certifications	certification	NOUN
iiclr-17790	438	16	-	-	PUNCT
iiclr-17790	438	17	consider	consider	VERB
iiclr-17790	438	18	instituting	institute	VERB
iiclr-17790	438	19	a	a	DET
iiclr-17790	438	20	disclosure	disclosure	NOUN
iiclr-17790	438	21	committee	committee	NOUN
iiclr-17790	438	22	and	and	CCONJ
iiclr-17790	438	23	an	an	DET
iiclr-17790	438	24	internal	internal	ADJ
iiclr-17790	438	25	"	"	PUNCT
iiclr-17790	438	26	cascade	cascade	NOUN
iiclr-17790	438	27	"	"	PUNCT
iiclr-17790	438	28	certification	certification	NOUN
iiclr-17790	438	29	process	process	NOUN
iiclr-17790	438	30	for	for	ADP
iiclr-17790	438	31	key	key	ADJ
iiclr-17790	438	32	managers	manager	NOUN
iiclr-17790	438	33	;	;	PUNCT
iiclr-17790	438	34	establish	establish	VERB
iiclr-17790	438	35	a	a	DET
iiclr-17790	438	36	working	work	VERB
iiclr-17790	438	37	group	group	NOUN
iiclr-17790	438	38	and	and	CCONJ
iiclr-17790	438	39	procedures	procedure	NOUN
iiclr-17790	438	40	to	to	PART
iiclr-17790	438	41	review	review	VERB
iiclr-17790	438	42	and	and	CCONJ
iiclr-17790	438	43	test	test	VERB
iiclr-17790	438	44	internal	internal	ADJ
iiclr-17790	438	45	controls	control	NOUN
iiclr-17790	438	46	,	,	PUNCT
iiclr-17790	438	47	disclosure	disclosure	NOUN
iiclr-17790	438	48	controls	control	NOUN
iiclr-17790	438	49	,	,	PUNCT
iiclr-17790	438	50	and	and	CCONJ
iiclr-17790	438	51	procedures	procedure	NOUN
iiclr-17790	438	52	in	in	ADP
iiclr-17790	438	53	light	light	NOUN
iiclr-17790	438	54	of	of	ADP
iiclr-17790	438	55	the	the	DET
iiclr-17790	438	56	act	act	NOUN
iiclr-17790	438	57	;	;	PUNCT
iiclr-17790	438	58	determine	determine	VERB
iiclr-17790	438	59	what	what	DET
iiclr-17790	438	60	procedures	procedure	NOUN
iiclr-17790	438	61	are	be	AUX
iiclr-17790	438	62	currently	currently	ADV
iiclr-17790	438	63	in	in	ADP
iiclr-17790	438	64	place	place	NOUN
iiclr-17790	438	65	and	and	CCONJ
iiclr-17790	438	66	what	what	DET
iiclr-17790	438	67	additional	additional	ADJ
iiclr-17790	438	68	procedures	procedure	NOUN
iiclr-17790	438	69	may	may	AUX
iiclr-17790	438	70	be	be	AUX
iiclr-17790	438	71	necessary	necessary	ADJ
iiclr-17790	438	72	in	in	ADP
iiclr-17790	438	73	order	order	NOUN
iiclr-17790	438	74	to	to	PART
iiclr-17790	438	75	permit	permit	VERB
iiclr-17790	438	76	the	the	DET
iiclr-17790	438	77	ceo	ceo	NOUN
iiclr-17790	438	78	and	and	CCONJ
iiclr-17790	438	79	cfo	cfo	NOUN
iiclr-17790	438	80	to	to	PART
iiclr-17790	438	81	make	make	VERB
iiclr-17790	438	82	the	the	DET
iiclr-17790	438	83	required	required	ADJ
iiclr-17790	438	84	certifications	certification	NOUN
iiclr-17790	438	85	;	;	PUNCT
iiclr-17790	438	86	/	/	SYM
iiclr-17790	438	87	loans	loan	NOUN
iiclr-17790	438	88	-	-	PUNCT
iiclr-17790	438	89	identify	identify	VERB
iiclr-17790	438	90	all	all	DET
iiclr-17790	438	91	outstanding	outstanding	ADJ
iiclr-17790	438	92	loans	loan	NOUN
iiclr-17790	438	93	and	and	CCONJ
iiclr-17790	438	94	extensions	extension	NOUN
iiclr-17790	438	95	of	of	ADP
iiclr-17790	438	96	credit	credit	NOUN
iiclr-17790	438	97	granted	grant	VERB
iiclr-17790	438	98	to	to	ADP
iiclr-17790	438	99	or	or	CCONJ
iiclr-17790	438	100	arranged	arrange	VERB
iiclr-17790	438	101	for	for	ADP
iiclr-17790	438	102	directors	director	NOUN
iiclr-17790	438	103	and	and	CCONJ
iiclr-17790	438	104	executive	executive	ADJ
iiclr-17790	438	105	officers	officer	NOUN
iiclr-17790	438	106	as	as	ADP
iiclr-17790	438	107	of	of	ADP
iiclr-17790	438	108	july	july	PROPN
iiclr-17790	438	109	30	30	NUM
iiclr-17790	438	110	,	,	PUNCT
iiclr-17790	438	111	2002	2002	NUM
iiclr-17790	438	112	and	and	CCONJ
iiclr-17790	438	113	establish	establish	VERB
iiclr-17790	438	114	procedures	procedure	NOUN
iiclr-17790	438	115	to	to	PART
iiclr-17790	438	116	prevent	prevent	VERB
iiclr-17790	438	117	the	the	DET
iiclr-17790	438	118	renewal	renewal	NOUN
iiclr-17790	438	119	or	or	CCONJ
iiclr-17790	438	120	material	material	NOUN
iiclr-17790	438	121	modification	modification	NOUN
iiclr-17790	438	122	of	of	ADP
iiclr-17790	438	123	such	such	ADJ
iiclr-17790	438	124	loans	loan	NOUN
iiclr-17790	438	125	;	;	PUNCT
iiclr-17790	438	126	review	review	VERB
iiclr-17790	438	127	any	any	DET
iiclr-17790	438	128	option	option	NOUN
iiclr-17790	438	129	plan	plan	NOUN
iiclr-17790	438	130	permitting	permit	VERB
iiclr-17790	438	131	cashless	cashless	NOUN
iiclr-17790	438	132	exercise	exercise	NOUN
iiclr-17790	438	133	transactions	transaction	NOUN
iiclr-17790	438	134	and	and	CCONJ
iiclr-17790	438	135	any	any	DET
iiclr-17790	438	136	arrangement	arrangement	NOUN
iiclr-17790	438	137	having	have	VERB
iiclr-17790	438	138	the	the	DET
iiclr-17790	438	139	quality	quality	NOUN
iiclr-17790	438	140	of	of	ADP
iiclr-17790	438	141	a	a	DET
iiclr-17790	438	142	loan	loan	NOUN
iiclr-17790	438	143	.	.	PUNCT
iiclr-17790	439	1	,	,	PUNCT
iiclr-17790	439	2	/	/	SYM
iiclr-17790	439	3	audit	audit	NOUN
iiclr-17790	439	4	commitree	commitree	NOUN
iiclr-17790	439	5	-	-	PUNCT
iiclr-17790	439	6	investigate	investigate	VERB
iiclr-17790	439	7	whether	whether	SCONJ
iiclr-17790	439	8	all	all	DET
iiclr-17790	439	9	audit	audit	NOUN
iiclr-17790	439	10	committee	committee	NOUN
iiclr-17790	439	11	members	member	NOUN
iiclr-17790	439	12	are	be	AUX
iiclr-17790	439	13	"	"	PUNCT
iiclr-17790	439	14	independent	independent	ADJ
iiclr-17790	439	15	"	"	PUNCT
iiclr-17790	439	16	;	;	PUNCT
iiclr-17790	439	17	review	review	VERB
iiclr-17790	439	18	the	the	DET
iiclr-17790	439	19	company	company	NOUN
iiclr-17790	439	20	's	's	PART
iiclr-17790	439	21	audit	audit	NOUN
iiclr-17790	439	22	committee	committee	NOUN
iiclr-17790	439	23	charter	charter	NOUN
iiclr-17790	439	24	in	in	ADP
iiclr-17790	439	25	detail	detail	NOUN
iiclr-17790	439	26	to	to	PART
iiclr-17790	439	27	ensure	ensure	VERB
iiclr-17790	439	28	it	it	PRON
iiclr-17790	439	29	provides	provide	VERB
iiclr-17790	439	30	sufficient	sufficient	ADJ
iiclr-17790	439	31	authority	authority	NOUN
iiclr-17790	439	32	to	to	PART
iiclr-17790	439	33	comply	comply	VERB
iiclr-17790	439	34	with	with	ADP
iiclr-17790	439	35	proposed	propose	VERB
iiclr-17790	439	36	requirements	requirement	NOUN
iiclr-17790	439	37	;	;	PUNCT
iiclr-17790	439	38	identify	identify	VERB
iiclr-17790	439	39	audit	audit	NOUN
iiclr-17790	439	40	committee	committee	NOUN
iiclr-17790	439	41	members	member	NOUN
iiclr-17790	439	42	who	who	PRON
iiclr-17790	439	43	are	be	AUX
iiclr-17790	439	44	"	"	PUNCT
iiclr-17790	439	45	financial	financial	ADJ
iiclr-17790	439	46	experts	expert	NOUN
iiclr-17790	439	47	"	"	PUNCT
iiclr-17790	439	48	and	and	CCONJ
iiclr-17790	439	49	ensure	ensure	VERB
iiclr-17790	439	50	that	that	SCONJ
iiclr-17790	439	51	there	there	PRON
iiclr-17790	439	52	is	be	VERB
iiclr-17790	439	53	one	one	NUM
iiclr-17790	439	54	on	on	ADP
iiclr-17790	439	55	the	the	DET
iiclr-17790	439	56	audit	audit	NOUN
iiclr-17790	439	57	committee	committee	NOUN
iiclr-17790	439	58	.	.	PUNCT
iiclr-17790	440	1	/	/	PUNCT
iiclr-17790	440	2	code	code	NOUN
iiclr-17790	440	3	of	of	ADP
iiclr-17790	440	4	ethics	ethic	NOUN
iiclr-17790	440	5	-	-	PUNCT
iiclr-17790	440	6	review	review	NOUN
iiclr-17790	440	7	any	any	DET
iiclr-17790	440	8	existing	exist	VERB
iiclr-17790	440	9	code	code	NOUN
iiclr-17790	440	10	of	of	ADP
iiclr-17790	440	11	ethics	ethic	NOUN
iiclr-17790	440	12	and	and	CCONJ
iiclr-17790	440	13	,	,	PUNCT
iiclr-17790	440	14	if	if	SCONJ
iiclr-17790	440	15	the	the	DET
iiclr-17790	440	16	company	company	NOUN
iiclr-17790	440	17	does	do	AUX
iiclr-17790	440	18	not	not	PART
iiclr-17790	440	19	have	have	VERB
iiclr-17790	440	20	an	an	DET
iiclr-17790	440	21	existing	exist	VERB
iiclr-17790	440	22	code	code	NOUN
iiclr-17790	440	23	,	,	PUNCT
iiclr-17790	440	24	consider	consider	VERB
iiclr-17790	440	25	adopting	adopt	VERB
iiclr-17790	440	26	a	a	DET
iiclr-17790	440	27	formal	formal	ADJ
iiclr-17790	440	28	code	code	NOUN
iiclr-17790	440	29	of	of	ADP
iiclr-17790	440	30	ethics	ethic	NOUN
iiclr-17790	440	31	that	that	PRON
iiclr-17790	440	32	meets	meet	VERB
iiclr-17790	440	33	the	the	DET
iiclr-17790	440	34	act	act	NOUN
iiclr-17790	440	35	's	's	PART
iiclr-17790	440	36	requirements	requirement	NOUN
iiclr-17790	440	37	.	.	PUNCT
iiclr-17790	441	1	i/	i/	NOUN
iiclr-17790	441	2	whistleblowers	whistleblower	NOUN
iiclr-17790	441	3	-	-	PUNCT
iiclr-17790	441	4	audit	audit	NOUN
iiclr-17790	441	5	committees	committee	NOUN
iiclr-17790	441	6	should	should	AUX
iiclr-17790	441	7	consider	consider	VERB
iiclr-17790	441	8	procedures	procedure	NOUN
iiclr-17790	441	9	relating	relate	VERB
iiclr-17790	441	10	to	to	ADP
iiclr-17790	441	11	complaints	complaint	NOUN
iiclr-17790	441	12	regarding	regard	VERB
iiclr-17790	441	13	accounting	account	VERB
iiclr-17790	441	14	,	,	PUNCT
iiclr-17790	441	15	internal	internal	ADJ
iiclr-17790	441	16	controls	control	NOUN
iiclr-17790	441	17	,	,	PUNCT
iiclr-17790	441	18	or	or	CCONJ
iiclr-17790	441	19	auditing	auditing	NOUN
iiclr-17790	441	20	matters	matter	NOUN
iiclr-17790	441	21	.	.	PUNCT
iiclr-17790	442	1	the	the	DET
iiclr-17790	442	2	reform	reform	NOUN
iiclr-17790	442	3	of	of	ADP
iiclr-17790	442	4	italian	italian	ADJ
iiclr-17790	442	5	rules	rule	NOUN
iiclr-17790	442	6	should	should	AUX
iiclr-17790	442	7	take	take	VERB
iiclr-17790	442	8	into	into	ADP
iiclr-17790	442	9	account	account	NOUN
iiclr-17790	442	10	the	the	DET
iiclr-17790	442	11	abovementioned	abovementione	VERB
iiclr-17790	442	12	issues	issue	NOUN
iiclr-17790	442	13	and	and	CCONJ
iiclr-17790	442	14	should	should	AUX
iiclr-17790	442	15	also	also	ADV
iiclr-17790	442	16	consider	consider	VERB
iiclr-17790	442	17	revising	revise	VERB
iiclr-17790	442	18	the	the	DET
iiclr-17790	442	19	system	system	NOUN
iiclr-17790	442	20	of	of	ADP
iiclr-17790	442	21	sanctions	sanction	NOUN
iiclr-17790	442	22	,	,	PUNCT
iiclr-17790	442	23	following	follow	VERB
iiclr-17790	442	24	the	the	DET
iiclr-17790	442	25	u.s	u.s	PROPN
iiclr-17790	442	26	.	.	PROPN
iiclr-17790	442	27	model	model	NOUN
iiclr-17790	442	28	while	while	SCONJ
iiclr-17790	442	29	accommodating	accommodate	VERB
iiclr-17790	442	30	the	the	DET
iiclr-17790	442	31	specific	specific	ADJ
iiclr-17790	442	32	situations	situation	NOUN
iiclr-17790	442	33	in	in	ADP
iiclr-17790	442	34	the	the	DET
iiclr-17790	442	35	italian	italian	ADJ
iiclr-17790	442	36	jurisdiction	jurisdiction	NOUN
iiclr-17790	442	37	.	.	PUNCT
iiclr-17790	443	1	in	in	ADP
iiclr-17790	443	2	so	so	ADV
iiclr-17790	443	3	doing	do	VERB
iiclr-17790	443	4	,	,	PUNCT
iiclr-17790	443	5	other	other	ADJ
iiclr-17790	443	6	circumstances	circumstance	NOUN
iiclr-17790	443	7	should	should	AUX
iiclr-17790	443	8	also	also	ADV
iiclr-17790	443	9	be	be	AUX
iiclr-17790	443	10	taken	take	VERB
iiclr-17790	443	11	into	into	ADP
iiclr-17790	443	12	account	account	NOUN
iiclr-17790	443	13	,	,	PUNCT
iiclr-17790	443	14	such	such	ADJ
iiclr-17790	443	15	as	as	ADP
iiclr-17790	443	16	the	the	DET
iiclr-17790	443	17	expected	expect	VERB
iiclr-17790	443	18	changes	change	NOUN
iiclr-17790	443	19	in	in	ADP
iiclr-17790	443	20	the	the	DET
iiclr-17790	443	21	italian	italian	ADJ
iiclr-17790	443	22	corporate	corporate	ADJ
iiclr-17790	443	23	law	law	NOUN
iiclr-17790	443	24	,	,	PUNCT
iiclr-17790	443	25	which	which	PRON
iiclr-17790	443	26	will	will	AUX
iiclr-17790	443	27	materially	materially	ADV
iiclr-17790	443	28	affect	affect	VERB
iiclr-17790	443	29	the	the	DET
iiclr-17790	443	30	corporate	corporate	ADJ
iiclr-17790	443	31	structure	structure	NOUN
iiclr-17790	443	32	of	of	ADP
iiclr-17790	443	33	italian	italian	ADJ
iiclr-17790	443	34	listed	list	VERB
iiclr-17790	443	35	companies	company	NOUN
iiclr-17790	443	36	starting	start	VERB
iiclr-17790	443	37	in	in	ADP
iiclr-17790	443	38	2004	2004	NUM
iiclr-17790	443	39	.	.	PUNCT
iiclr-17790	444	1	2003	2003	NUM
iiclr-17790	444	2	]	]	PUNCT
iiclr-17790	444	3	250	250	NUM
iiclr-17790	444	4	ind	ind	NOUN
iiclr-17790	444	5	.	.	PUNCT
iiclr-17790	445	1	int'l	int'l	PROPN
iiclr-17790	445	2	&	&	CCONJ
iiclr-17790	445	3	comp	comp	PROPN
iiclr-17790	445	4	.	.	PUNCT
iiclr-17790	446	1	l.	l.	PROPN
iiclr-17790	446	2	rev	rev	PROPN
iiclr-17790	446	3	.	.	PUNCT
iiclr-17790	447	1	[	[	X
iiclr-17790	447	2	vol	vol	NOUN
iiclr-17790	447	3	.	.	PUNCT
iiclr-17790	448	1	14:1	14:1	NUM
iiclr-17790	448	2	the	the	DET
iiclr-17790	448	3	new	new	ADJ
iiclr-17790	448	4	provisions	provision	NOUN
iiclr-17790	448	5	should	should	AUX
iiclr-17790	448	6	be	be	AUX
iiclr-17790	448	7	provided	provide	VERB
iiclr-17790	448	8	for	for	ADP
iiclr-17790	448	9	by	by	ADP
iiclr-17790	448	10	law	law	NOUN
iiclr-17790	448	11	and	and	CCONJ
iiclr-17790	448	12	could	could	AUX
iiclr-17790	448	13	be	be	AUX
iiclr-17790	448	14	implemented	implement	VERB
iiclr-17790	448	15	through	through	ADP
iiclr-17790	448	16	the	the	DET
iiclr-17790	448	17	consob	consob	NOUN
iiclr-17790	448	18	regulations	regulation	NOUN
iiclr-17790	448	19	.	.	PUNCT
iiclr-17790	449	1	the	the	DET
iiclr-17790	449	2	current	current	ADJ
iiclr-17790	449	3	corporate	corporate	ADJ
iiclr-17790	449	4	governance	governance	NOUN
iiclr-17790	449	5	code	code	NOUN
iiclr-17790	449	6	should	should	AUX
iiclr-17790	449	7	also	also	ADV
iiclr-17790	449	8	be	be	AUX
iiclr-17790	449	9	revised	revise	VERB
iiclr-17790	449	10	and	and	CCONJ
iiclr-17790	449	11	should	should	AUX
iiclr-17790	449	12	play	play	VERB
iiclr-17790	449	13	a	a	DET
iiclr-17790	449	14	substantial	substantial	ADJ
iiclr-17790	449	15	role	role	NOUN
iiclr-17790	449	16	in	in	ADP
iiclr-17790	449	17	defining	define	VERB
iiclr-17790	449	18	the	the	DET
iiclr-17790	449	19	new	new	ADJ
iiclr-17790	449	20	regulatory	regulatory	ADJ
iiclr-17790	449	21	framework	framework	NOUN
iiclr-17790	449	22	by	by	ADP
iiclr-17790	449	23	means	mean	NOUN
iiclr-17790	449	24	of	of	ADP
iiclr-17790	449	25	"	"	PUNCT
iiclr-17790	449	26	best	good	ADJ
iiclr-17790	449	27	practice	practice	NOUN
iiclr-17790	449	28	"	"	PUNCT
iiclr-17790	449	29	rules	rule	NOUN
iiclr-17790	449	30	.	.	PUNCT