assessing clients’ information; (3) Post-trading service providers, i.e., securities clearing house, securities depository centre, securities registrar, and the newly added derivatives clearing house; (4
At present, money market funds are used by investors as a tool to manage liquidity and a place to park money for a short time, besides keeping it in banking accounts. As of February 2018, the size of
with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal
. Climate Bonds Standard (CBS): A screening tool for investors and governments that allows them to identify green bonds where they can be confident that the funds are being used to deliver climate change
ORGANIZATION OF SECURITIES COMMISSIONS REVISED MARCH 2015 A-2 CODE OF CONDUCT FUNDAMENTALS FOR CREDIT RATING AGENCIES INTRODUCTION In 1 The IOSCO CRA Principles were designed to be a useful tool for securities
Scheme November 2018 * These Criteria also cover the conservation and restoration of non-forested land Assessing climate change mitigation and adaptation aspects of financial products is not
techniques for assessing and selecting quality auditors, guidance on communication with the auditors, as well as existing mechanism and tools that can promote effectiveness of audit committees’ duties, with
, international or foreign. In assessing the effectiveness of the company’s internal controls and risk management, the board should consider the results of internal controls and risk management at its subsidiaries
present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG
projects must be prepared and explored with a view to assessing the project?s commercial viability to create proper returns for investors. In this connection, interested authorities are welcomed to discuss