In view of continuous improvement, the ICFR has also been extended to the management of fraud risks, as required by relevant international standards. Accordingly, a list of internal fraud types (the Group’s “Fraud Library”) has been compiled, classified by process and by risk macro-category12 (falsifying financial statements, embezzlement of company assets and corruption), for which the pilot plan was commenced in the second half of 2012 for the antifraud area.