ABSTRACT
Information refers to all data of value to the company irrespective of its forms or the media on which it is recorded, processed or transmitted. (a) Value of information is based on:
O its profit-earning potential O the technical or marketing lead it gives the company O its cost to reconstruct O statutory, contractual, public image or other liabilities if lost, dis-
closed or modified or any combination of the above
(b) Owner is the person or persons on whose behalf - as trustee(s) of the company - information is created, processed or held.
