retrospectively adjusts in the period of initial application. The adjustments are described below; 1) Commission paid to obtain a contract - the Group has determined that commission paid to obtain a customer
carefully monitor the ongoing situation and changing consumer behaviors understood to be the ‘New Normal’ and will take actions to ensure that the Group adjusts to respond to the needs of customers in a
, responsible, and overall sustainable value creation. 5.3.3 The board should ensure that management continuously reviews, adapts, and develops the company’s use and optimisation of resources, considering
invests mainly in equities, the risk spectrum should point toward Equity Fund (level 6). In addition, if the fund adjusts the investment proportion significantly, the CIS Operator should revise the risk
point toward Equity Fund (level 6). In addition, if the fund adjusts the investment proportion significantly, the CIS Operator should revise the risk level of the fund Investors who seek to diversify his
usually adjusts tax account, while resources industry, with huge fixed assets balances and complexity of fixed assets, faces the adjustments on property, plant and equipment account. Services industry
the actual asset allocation of the CIS. For example, if the CIS invests mainly in equities, the risk spectrum should point toward level 6. In addition, if the CIS adjusts the investment proportion
Australia. • Adjusts education strategy to enhance revenue potential by adjusting the degree program in accordance with the requirements, as well as creating special education programs (Non-Degree programs
firms. 18 Equation (6) modifies the approach taken by Kothari et al. (2002) and Amir et al. (2007) who investigate the relation between future earnings variability and past R&D expense and CAPEX. The