exempting fees for application and filing submitted during February 1, 2021 and December 31, 2023. We hope this exemption will further reduce a burden to private sector in this difficult time.”
investment exceeding 100% of NAV will be classified as high risk products and subject to additional regulations to mitigate risk of misselling; for instance, description of the worst case scenario for
conduct must be as strict as those imposed on the sale of high-risk products and the associated risks must be clearly disclosed; (8) Debt issuers must use the raised money to repay for the earlier
any country or any sector. For example, a higher-than-80-percent concentration in any sector would represent high risk. In addition, a risk warning statement would have to be printed on the cover of
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
, and eventually failures in detecting misstatements of financial statements. Moreover, as high-risk engagements require equally competent audit staff to deliver the audit works with sufficiently high
incremental change ...................... 7 Potential for radical decarbonisation is dependent on broader climate policy ............................ 8 Low carbon infrastructure which maintains high fossil fuel
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
across all businesses and homes. The mobile competition landscape in FY22 remained difficult for most operators maintaining their low-price packages to grow and retain the customer base. AIS executed price
conditions. Specifically, CSR of firms with high customer awareness, as proxied by advertising expenses, is positively related to firm value. 6 However, the relation is either negative or insignificant for