For the purposes of (but without limiting) subsection 58CC(1), the SPF code for a regulated sector may include sector - specific provisions describing:
(a) the matters that a regulated entity for the sector must include in the entity's governance policies and procedures for the purposes of this Subdivision; or
(b) the factors that a regulated entity for the sector must have regard to when developing the entity's governance policies and procedures for the purposes of this Subdivision.