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Board Committees

The Board of Directors of Multitude has established three permanent committees: an audit committee, a people and culture committee and a risk committee.

The Board has confirmed written charters for the committees. The minimum number of members is three in all the committees. The committees report on their work regularly to the Board, but they do not have decision-making powers independent from the Board.

The Company does not have a nomination committee for the preparation of matters pertaining to the nomination of Directors.

The Audit Committee (AC) is established pursuant to Art. 13 para. 3 of the Articles of Associations and the Art. 3 of the Organisational Rules to ensure the proper functioning of corporate governance, in particular to ensure the overseeing of the accounting and financial reporting, the Company’s internal control systems and work of external auditors.

The Board has confirmed the central duties and operating principles of the committee in a written charter, the essential contents of which are presented below. The AC reports regularly on its work to the Board.

In addition, the committee assists the Board in other duties related to the committee’s work as specified by the Board. The purpose of the committee is to assist the Board by preparing the committee-dedicated matters for the Board.

The members of the committee must be sufficiently qualified to perform the responsibilities of the committee and at least one member shall have expertise specifically in accounting or auditing. The members of the committee shall not participate in the daily management of the Company or other companies or foundations consolidated in the consolidated financial statements. Further, the majority of the members of the committee shall be independent (within the meaning of the Swiss Code of Best Practice) of the Company and at least one of the members shall be independent of significant shareholders.

The external auditors and Chief Financial Officer attend the committee meetings on a regular basis. Other senior executives attend the meetings as invited by the committee.

The Chairman of the Audit Committee is entitled to cast a vote to resolve any ties. In the absence of the Chairman of the Audit Committee, the Committee selects one of its members to act as Chair.

In the end of the year 2024, the AC consisted of Kristiina Leppänen (Chair), Marion Khüny and Ari Tiukkanen. All members of the AC are independent of significant shareholders and Kristiina Leppänen and Marion Khüny are independent of the Company.

The members do not participate in the daily management of the Company or other companies or foundations consolidated in the consolidated financial statements. Both Kristiina Leppänen and Marion Khüny have the required expertise in accounting and auditing.

The AC meets at least four times each year or more frequently if deemed necessary or appropriate. During the year 2024, the AC had four meetings. The average duration of the meetings was 1 hour and 25 minutes. Kristiina Leppänen and Ari Tiukkanen attended all four meetings, and Marion Khüny attended all three meetings that were arranged after her appointment to the committee. Accordingly, the participation rate for all members during their respective terms was 100%.

The Chairman of the Board, who is also a member of the committee, attended all meetings in 2024. The CFO was present at all meetings. The Chief Legal and Compliance Officer and the Chief Risk Officer were invited to selected meetings based on the agenda topics and attended one to two meetings during the year.

The committee shall, in particular:

  1. monitor the financial position of the Company;
  2. monitor and assess the financial reporting system;
  3. monitor and assess the reporting process of financial statements and interim reports; and assess the draft financial statements and interim reports;
  4. review any formal announcements related to the Company’s financial performance;
  5. monitor the Company’s auditing and review all material reports from the auditor;
  6. monitor and evaluate the independence of the auditor, auditing and, in particular, the offering of services other than auditing services (i.e. ancillary services) by the auditor;
  7. prepare the appointment, reappointment or removal of the Company’s auditor and, in particular, prepare for the Board the proposals to be made to the Shareholders’ General Meeting regarding such matters or the auditor’s remuneration;
  8. maintain contact with the auditor, and discuss with the auditor the scope, planning and staffing of the annual audit, including the working relationship, coordination and exchange of information between the auditor and the Company’s internal audit function;
  9. review, at least annually, the qualifications, performance and independence of the external auditors and of the main responsible auditor and communicate the committee’s conclusions to the Board;
  10. monitor and assess the efficiency of the Company’s internal controls and audit as well as the risk management systems;
  11. ensure that the internal audit function is independent, has sufficient authority, stature and resources, and has access to all records, documents and information held by the Company;
  12. approve the operating instructions for internal audit;
  13. review the Company’s corporate governance statement and non-financial report;
  14. assess the Group’s compliance with laws and regulations and evaluate the processes aimed at ensuring such compliance;
  15. review the internal auditor’s plans and reports;
  16. establish principles concerning the monitoring and assessment of related party transactions and possible conflicts related thereto;
  17. monitor and assess how agreements and other legal acts between the Company and its related parties meet the requirements of the ordinary course of business and arm’s length terms; and
  18. prepare for the Board any resolutions on significant changes in the accounting principles or in the valuations of the Group’s assets;
  19. Establishing principles concerning the monitoring and assessment of related party transactions and possible conflicts of interests related thereto;
  20. Monitoring and assessing how agreements and other legal acts between the Company and its related parties meet the requirements of the ordinary course of business and arm’s length terms;
  21. Preparing for the Board any decisions on significant changes in the accounting principles or in the valuations of the group’s assets; and
  22. Attending to any other duties within the scope of the committee’s purpose as delegated by the Board from time to time.

The committee may also discuss other matters and duties appointed to it by the Board.


The Company has established a People and Culture Committee (PCC) pursuant to Art. 16 of the Articles of Associations and the Art. 3 of the Organisational Rules. The PCC assumes the duties of the remuneration committee (Vergütungsausschuss) in accordance with Art. 733 of the CO.

The Board has confirmed the central duties and operating principles of the committee in a written charter, the essential contents of which are presented below. The PCC reports regularly on its work to the Board.

The task of the PCC is to ensure the proper functioning of corporate governance, in particular, to ensure the efficient preparation of matters pertaining to the performance review and remuneration of the members of the Board, the Group CEO and other members of the Leadership Team as well as the remuneration schemes of the personnel. In addition, the committee assists the Board in other duties related to the committee’s work as specified by the Board.

The purpose of the committee is to assist the Board by preparing the committee-dedicated matters for the Board. The members of the committee must be sufficiently qualified to perform the responsibilities of the committee.

As the PCC assumes the role of the remuneration committee, its members are elected annually by the shareholders’ meeting in accordance with Art. 733 CO. The Chairperson of the PCC is appointed by the Board in accordance with Art. 16 of the Articles of Associations.

In the end of the year 2024, the PCC consisted of Ari Tiukkanen (Chair), Goutam Challagalla and Jorma Jokela. Ari Tiukkanen and Goutam Challagalla are independent of the significant shareholders and Goutam Challagalla is also independent of the Company.

The PCC meets at least four times each year or more frequently if deemed necessary or appropriate. During the year 2024, the PCC held four meetings. The average duration of the meetings was 1 hour and 3 minutes. Ari Tiukkanen, Goutam Challagalla and Jorma Jokela attended all four meetings, resulting in a 100% participation rate for all members.

The Chairman of the Board and the Group CEO, who are also members of the committee, attended all meetings in 2024. The CHR was present at all meetings.

The PCC prepares the following matters for the Board, and where the matter calls for a decision, the committee prepares decision proposals to the Board:

  1. performance review of key executives;
  2. corporate governance, including without limitation the self-evaluation of the Board and evaluating and suggesting new members for the Board;
  3. remuneration, including without limitation compensations, pensions, benefits and other material terms of the contract of the members of the Board, the Group CEO and the management team;
  4. major organisational changes and human resources policies;
  5. answering ad hoc renumeration questions; and
  6. nomination, including without limitation leading the process for appointments, and ensuring plans are in place for orderly succession to both the Board and the Group CEO, and overseeing the development of a diverse pipeline.

In addition, the committee shall answer questions related to the remuneration policy and the remuneration statement at the General Meeting.

The committee may also discuss other matters and duties appointed to it by the Board.

The Risk Committee (RC) is established pursuant to Art. 13 para. 3 of the Articles of Association and the Art. 3 of the Organisational Rules to ensure that risks are identified, monitored and can be managed. In addition, the committee assists the Board in other duties related to the committee’s work as specified by the Board.

The Board has confirmed the central duties and operating principles of the committee in a written charter, the essential contents of which are presented below. The RC reports regularly on its work to the Board.

For the avoidance of doubt, given that the Company’s subsidiaries include Multitude Bank p.l.c, which is a credit institution licensed by the Malta Financial Service Authority, and also other public interest entities, such subsidiaries may have risk committees on their own.

The purpose of the committee is to assist the Board by preparing the committee-dedicated matters for the Board. The members of the committee must be sufficiently qualified to perform the responsibilities of the committee.

The members of the committee must have the specific experience, requisite knowledge, qualifications and competences, concerning risk management and control practices, which are individually and collectively required to understand and monitor group’s risks. A member of the committee may not participate in the day-to-day management of the Company or a company in the same group of companies. Furthermore, the majority of the members of the committee must be independent (within the meaning of the Swiss Code of Best Practice) of the Company. The Chairman of the Audit Committee shall be a member of the Risk Committee.

The Chairman is appointed by the Board among the non-executive members of the committee who are neither chair of the Board nor of any other committee.

In the end of the year 2024, the Risk Committee consisted of Marion Khüny (Chair), Kristiina Leppänen and Ari Tiukkanen. All members are independent of significant shareholders and Kristiina Leppänen and Marion Khüny are independent of the Company.

The RC meets at least four times each year or more frequently if deemed necessary or appropriate. During the year 2024, the RC had four meetings. The average duration of the meetings was 1 hour 48 minutes. Ari Tiukkanen attended all four meetings, and Marion Khüny attended all three meetings held after her appointment to the committee, resulting in a 100% participation rate for both. Kristiina Leppänen attended three out of four meetings, corresponding to a 75% participation rate.

The Chairman of the Board, who is also a member of the committee, attended all meetings in 2024. The CRO was present at all meetings. The CFO, CEO of Multitude Bank and Tribe CEO of Wholesale Banking were invited to selected meetings based on the agenda topics and attended one to three meetings during the year.

The committee shall, in particular:

  1. work with Multitude team members to establish and maintain a framework to:
    (a) identify new and existing material risks pertaining to Multitude and its business;
    (b) regularly classify, monitor, calibrate probability and severity of risks; and
    (c) significant adjustments arising from the audit
    The main risks which are covered by the oversight responsibilities include, but are not limited to credit, market, liquidity and operational risks, including ESG risks.
  2. advise and support the Board regarding the monitoring of the institution’s overall actual and future risk appetite and strategy, considering all types of risks, to ensure that they are in line with the business strategy, objectives, corporate culture and values of the institution;
  3. review new business opportunities and anticipating changes in the Group’s risk profile introduced by such new processes and projects or by other factors, and initiating actions to address them;
  4. report annually to the Audit Committee on risk management and compliance with laws and regulations;
  5. escalate to the Audit Committee any items that have a significant compliance or financial statement impact or require significant financial statement / regulatory disclosures;
  6. consider material risks, brought to its attention by the Chief Risk Officer, associated with offered financial products and services and take into consideration the alignment between the prices assigned to and the profits gained from those products and services;
  7. review recommendations made by the internal and external auditors, and by regulatory agencies with respect to the risk management activities of the Group, and management’s responses in relation to these recommendations, ensure that these reports are followed up accordingly;
  8. evaluate and report to the Board on, the Group’s risk profile and risk monitoring in particular, with respect to the following:
    (a) performance against risk appetite, and approved risk type limits;
    (b) risk trends;
    (c) risk concentrations
    (d) key risk indicators
  9. oversee policy implementation and monitoring compliance with policies; and
  10. consider the adequacy of resources required to perform the appropriate risk management duties.

The committee may also discuss other matters and duties appointed to it by the Board.

Internal Audit

Multitude's internal audit function is the responsibility of Multitude's audit committee, which is responsible for developing, implementing and overseeing internal audit policies and procedures. The audit committee reports on its findings to the Board of Directors.