). Corruption may be considered one type of crime and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their
should be considered by the audit committee and the board of directors so that they can exchange their views, align their understandings and decide on appropriate practical guidelines for the companies
securities holders shall be deemed as the offering of a single securities holder. The following events shall be considered as the offering in conjunction: (a) each securities holder makes the offer for sale of
issuance of ASEAN Green Bonds. 1.2 The ASEAN GBS are aligned with the GBP. Any guidance issued by ICMA on the GBP should also be considered, where relevant. 1.3 It is understood that certain Green Projects
Bonds. 1.2 The ASEAN SBS are aligned with the SBP. Any guidance issued by ICMA on the SBP should also be considered, where relevant. 1.3 It is understood that certain Social Projects may also have
specific guidance for these is provided separately in the Sustainability Bond Guidelines). It is important to note that Social Bonds should not be considered fungible with bonds that are not aligned with the
Sustainability Bond Guidelines). It is important to note that Social Bonds should not be considered fungible with bonds that are not aligned with the four core components of the SBP. Bonds issued under earlier
such outsourcing, it cannot be considered that the derivatives exchange does not operate its business. To outsource a service, a derivatives exchange shall establish at least the following matters: (1) a
). Corruption may be considered one type of crime and can be distinguished from ‘fraud’, ‘embezzlement’ and ‘extortion’. The essence of corruption is that two individuals or groups act in cooperation for their
firm follows to provide reasonable assurance that new or revised regulations, interpretations, or rulings on independence, integrity, and objectivity matters considered appropriate for its practice? 12