Just Annual Report and Accounts 2023

Strategic Report | Governance | Financial Statements | 87

Board committees Audit

REGULATED DISTRIBUTOR HUB Financial Solutions Limited specialises in the provision of integrated financial retirement solutions and the distribution of products for the at and in-retirement market. The Board comprises three Non-Executive Directors and one Executive Director. There were four scheduled Board meetings held during the year as well as a strategy day. Additional meetings were held to oversee the implementation of the Consumer Duty programme of activities. The matters reserved for the Board have been documented and approved by the Board. REGULATED LIFETIME MORTGAGE PROVIDERS The principal activity of the regulated lifetime mortgage providers, Just Retirement Money Limited (“JRML”) and Partnership Home Loans Limited (“PHLL”), is the origination and administration of loans secured by residential mortgages. Each Board comprises three Non-Executive Directors and two Executive Directors. Four scheduled meetings were held during the year and additional meetings were held to oversee the implementation of the Consumer Duty programme of activities. The matters reserved for the JRML and PHLL Boards have been documented and approved by the respective Boards.

The Boards of JRL and PLACL have established independent subsidiary audit committees to ensure effective oversight of financial reporting and internal controls, and to ensure compliance with relevant regulatory requirements. The JRL and PLACL Audit Committees are mainly held on a nested basis, together with the Group Audit Committee. The Committees consider topics of mutual interest at the same time, but from each Committee’s perspective. Time is set aside, where appropriate, to consider matters specific to the respective company. The JRL and PLACL Audit Committees each comprise one independent Non-Executive Director who is not a Director of Just Group plc to ensure independent focus and good governance. Terms of reference, which set out the scope and delegated responsibilities of each Committee, are reviewed and approved by the JRL and PLACL Boards at least annually. Further information on the activities of the JRL and PLACL Audit Committees is available in the Group Audit Committee report. Investment The Boards of JRL and PLACL have delegated responsibility for the oversight of investment activities within an investment management governance framework to the JRL and PLACL Investment Committees. Key responsibilities include: • recommending the investment framework, material changes to the investment strategy and any major strategic initiatives to the JRL and PLACL Boards for approval; • overseeing the alignment of investment activities and performance to the Group’s strategy, including the Group’s targets for investments to be carbon net zero by 2050 with an interim target of a reduction of 50% by 2030; • reviewing climate-related risks to the investment portfolio; • reviewing the performance of external investment managers and the effectiveness of reporting procedures; and • approving the entry into investment management agreements and other documentation within the remit of their terms of reference. In addition to the scheduled quarterly meetings, the JRL and PLACL Investment Committees now also meet biannually on a nested basis with the GRCC to consider investment risk related matters. The terms of reference, which set out the scope and delegated responsibilities of each Committee, are reviewed and approved by the JRL and PLACL Boards at least annually.

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