such assets received from or processed for the member can be clearly identified without any doubt; (4) report the custody of said assets to the relevant member within reasonable time. The derivatives
avoidance of doubt, it is acknowledged that the definition of target population can vary depending on local contexts and that, in some cases, such target population(s) may also be served by addressing the
the firm promote tax structures or products or provide tax advice - what kind of advice? How does it ensure that there is no doubt as to the related accounting treatment regarding the true and fair view
that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a
Management Policy Department if they are in doubt on any specific issues arising from the application/interpretation of the matters relating to the HK-TH MRF or the abovementioned feeder funds. The information
and effective oversight of the accounting and audit profession. (ii) Securities commissions and stock exchanges should require listed companies to disclose on a timely basis any change of auditors and
delegate its duty to other persons except where: (1) the trust instrument provides otherwise; (2) it is a transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is
not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust property, who
transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust
SECOND PARTY OPINION1 ON CHANEL’S SUSTAINABILITY-LINKED BOND FRAMEWORK September 2020 BACKGROUND CHANEL (hereafter the “Issuer”) contemplates including three environmental factors to the Sustainability-Linked Bonds (the “SLBs”) to be issued in compliance with the Sustainability-Linked Bond Framework (the “Framework”) created to govern their issuances and following the Sustainability-Linked Bond Principles (the “SLBP”). The Framework will include the Issuer’s commitment to achieve specific target...