EG 第三章关于ASX中的问题

阿宝宝

在第三章ASX principle中，说到nomination committee，risk committee，remuneration committee中提到，1)at least three member,a majority of whom are independent director 2)is chaired by an independent director.  

但是在说到audit committee时候用的文字是1） at least three member,all of whom are non- executive director and a majority of whom are independen director 2) is charied by an independent director.  

我认为他们说的都是一个意思啊，为啥要偏偏是audit committee换了表达方式，难道是有什么陷阱。我纠结在a majority of whom are independent director 和 all of whom are non executive director and majority of whom are independent director. 这不都是一个意思吗？

Independent director不就是independent non executvie director 吗？难道有啥需要再进一步理解的

qqtree

第一种情况，比如3个member,两个独立，第三个可以是CEO/CFO
第二种情况，不能有ceo/cfo

hotkinder

书上179页关于independence of directors里有讲，independent director一定是NE director，但是反之不成立。