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...13 chairman report, messages about capital allocation and dividends are represented in a same segment which is only account for 15% of whole chairman report. However, a new segment for explaining capital allocation is showed in 2014 chairman report. Such action can not only notify shareholders information about how Rexam PLC deal with their investment, but also increase the transparency and reliability of chairman report. Finally, strong positive information about highlighting the effectiveness of board reduces sharply in 2014 chairman report. On the contrary, more paragraphs about future prospects and financial risk management are expressed in 2014 chairman report to ensure shareholders get sufficient information about Rexam PLC’s future plans and increase shareholders’ confidence regarding the future performance of the company.
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