, a CRA should inform the rated entity, or the obligor or arranger of the rated obligation about the critical information and principal considerations upon which a credit rating will be based prior to
fully received and (ii) part of account receivable. 2 See “Critical Accounting Policies and Estimates- Recognition of interest income and gain on loans purchased” 3 Cash collected from the debtors during
companies where a critical mass of the board is preferred to be independent. There should be a sufficient mix of individuals with relevant knowledge, independence, competence, industry experience and
, ridership is critical in determining per p-km public transport emissions; all else being equal, busy routes have lower emissions per p-km than fairly empty ones. A criterion for public passenger transport
environmental and governance activities since social engagement is a critical driver for corporate value creation. Second, to steer CSR concerns, capital market regulators may offer tax incentives to encourage
effective actions when customers or employees are found to be at risk of infection or diagnosed with COVID-19. 2. Prepare business continuity planning (BCP) Determine mission critical activities (MCA) to
. Succession plan To sustain their operation, it is critical for audit firms to carefully design and follow through their succession plans, particularly for high-level positions. Past inspections suggested that
consulted on new rules and regulations Critical amendments have been made to the SEA, reinforcing the SEC’s authority over listed companies However supporting regulations and guide- lines are not always well
ของการตรวจสอบ ตรวจสอบรายชื่อระบบ IT ที่มีนัยสำคัญที่ควรพิจารณากำหนดเป็นขอบเขตของการตรวจสอบ ตาม Sheet "3.1 Critical Systems" ทั้งนี้ ชื่อระบบงานที่ระบุในตารางด้านล่างไม่จำเป็นต้องตรงกับชื่อใน Sheet "3.1
on current, transparent and qualified data. The credit approval processes and systems are designed to align with customers’ characteristics. Medium and Large Business customers with sophisticated