System for Communication with and Providing Services to Clients ___________________ Clause 5/1 To communicate with and provide services to clients under Clause 12(3/1) and Clause 25/1 of the Notification
emissions. It is aligned with the GHG Protocol. Emissions from investments should be allocated to the reporting company based on the reporting company’s proportional share of investment in the investee
having shareholder being person as prescribed in (1) to (13) combining hold shares exceed 75% of share which entitle to vote; (15) foreign investors having qualifications as the investor prescribed in (1
auditor; (14) juristic persons having shareholder being person as prescribed in (1) to (13) combining hold shares exceed 75% of share which entitle to vote; (15) foreign investors having qualifications as
) to (13) combining hold shares exceed 75% of share which entitle to vote; (15) foreign investors having qualifications as the investor prescribed in (1) and (2) “retail client” means client other than
Issuers provide an estimate of the share of financing and refinancing, and where appropriate, also clarify which investments or project portfolios may be refinanced and, to the extent relevant, the expected
the share of financing and refinancing, and where appropriate, also clarify which investments or project portfolios may be refinanced and, to the extent relevant, the expected look-back period for
firms share our views and objectives and have made much progress in resolving their deficiencies, with the exception of few findings whose remedies are time consuming in nature. The mechanics of how audit
disseminate knowledge and share working experiences in the accounting professions in the capital market, and to attract students into the accounting professions. This could help increase the number of auditors
, performance evaluation against the SEC’s objectives and plans, and prevention of conflicts of interest. (5) Disclose relevant information and communicate with market participants effectively and with integrity