demonstrating that the REIT is no longer retaining accumulated profit earnings; (c) the REIT has raised the capital to acquire additional real estate but a difficulty occurs later which causes the inability to
-RELATED RISKS 56 Limitations/ Challenges for Companies to Conduct Climate-related Risk Assessment 57 Limited knowledge of climate-related risks Tendency to focus on near-term risks Difficulty
account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses and services. 2 In case where any material change is
and sufficiency as stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks
nature, size, and complexity of business of the company. Guidelines 1. There should be an organisational chart demonstrating units and lines of command for personnel in the organisation to be informed of
quality, it depends on the heads of an audit firm to ensure that the pool of engagements is delegated accordingly. Also, in an effort to cope with the size and complexity of today’s offered services, the
stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses
, and expertise. For example, where the complexity of a security or the structure of a type of security, or the lack of robust data about the assets underlying the security raise serious questions as to