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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 Association and Art. 3 of the Organisational Rules. The Committee assists the Board in overseeing the accounting and financial reporting process, the Company’s internal control systems and the work of the external auditors. The Committee prepares matters within its remit for decision by the Board and reports regularly on its activities.

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. 

Composition

  • Marion Khüny (Chair)
  • Mika Ståhlberg
  • Ari Tiukkanen 

Governance principles

Members of the committee must be sufficiently qualified to perform their responsibilities, and the Chair shall have expertise in accounting and auditing. Members shall not participate in the daily management of the Company or its consolidated subsidiaries. The majority of the members shall be independent 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 as invited.

Main responsibilities

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;
  18. prepare for the Board any resolutions on significant changes in the accounting principles or in the valuations of the Group’s assets; and
  19. 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.

Further information

Further details regarding the activities of the Audit Committee during 2025 are set out in the Corporate Governance Statement 2025.


The Company has established a People and Culture Committee (PCC) pursuant to Art. 16 of the Articles of Association and Art. 3 of the Organisational Rules. The PCC assumes the duties of the remuneration committee (Vergütungsausschuss) within the meaning of Art. 733 CO and assists the Board in matters relating to corporate governance, succession planning, performance review and remuneration of the members of the Board, the Group CEO and the Leadership Team, as well as remuneration schemes for personnel. The Committee prepares matters within its remit for decision by the Board and reports regularly on its activities.

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.

Composition

  • Ari Tiukkanen (Chair)
  • Lea Liigus
  • Jorma Jokela

Governance principles

As the PCC acts as the remuneration committee within the meaning of Art. 733 of the CO, its members are elected annually by the shareholders’ meeting. The Chair is appointed by the Board in accordance with Art. 16 of the Articles of Association.

If the Delegate or the Group CEO is a member of the Committee, they recuse themselves from discussions and decisions concerning their respective positions.

The Chief Human Resources Officer attends meetings of the PCC on a regular basis. Other senior executives attend as invited.

Main responsibilities

The PCC prepares the following matters for the Board and, where a decision is required, prepares proposals for 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 remuneration 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 remuneration matters at the General Meeting.

The Committee may also discuss other matters and duties delegated to it by the Board.

Further information

Further details regarding the activities of the PCC during 2025 are set out in the Corporate Governance Statement 2025

The Risk Committee (RC) is established pursuant to Art. 13 para. 3 of the Articles of Association and Art. 3 of the Organisational Rules. The Committee assists the Board in overseeing the identification, monitoring and management of risks and prepares matters within its remit for decision by the Board. The Committee reports regularly on its activities. 

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.

Certain subsidiaries of the Company, including Multitude Bank p.l.c., which is licensed by the Malta Financial Services Authority, may maintain their own risk committees.

Composition

  • Marion Khüny (Chair)
  • Mika Ståhlber
  • Ari Tiukkanen

Governance principles

Members of the Committee must possess the experience, knowledge and qualifications necessary to understand and monitor the Group’s risks. Members may not participate in the day-to-day management of the Company or its subsidiaries. A majority of the members must be independent of the Company, and the Chair of the Audit Committee shall be a member of the Risk Committee.

The Chair is appointed by the Board from among the non-executive members.

The Chief Risk Officer attends meetings of the Risk Committee unless otherwise instructed by the Committee. Other relevant executives attend meetings as invited.

Main responsibilities

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 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 anticipate changes in the Group’s risk profile introduced by such new processes and projects or by other factors, and initiate 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 or 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, and 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:
    (a) performance against risk appetite and approved risk type limits;
    (b) risk trends;
    (c) risk concentrations; and
    (d) key risk indicators; 
  9. oversee policy implementation and monitor 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 delegated to it by the Board.

Further information

Further details regarding the activities of the Risk Committee during 2025 are set out in the Corporate Governance Statement 2025.

Further information regarding the risk management framework and principal risks of the Group and Multitude AG is set out in the Annual Report.

Internal Audit

Multitude’s internal audit function is overseen by the Audit Committee, which monitors the effectiveness and independence of the internal audit function and approves its operating instructions. The Audit Committee reports regularly on its activities to the Board of Directors.