book value of assets shown in the Company's financial statements at a certain point in time. In undertaking this valuation, the IFA referenced reviewed financial statements as at December 31, 2018
Report a major accomplishment. The OECD is grateful to the Japanese government for their long-standing support and partnership. Thank you also to the Asian Development Bank and the International Finance
Implementation Task Force. On the accounting standards, the SEC submitted comments on nine issues concerning the impracticality of certain accounting principles to the International Accounting Standards Board
thematic approaches. Certain dedicated green/social/sustainability bond funds may also consider sustainability-linked bonds that reference relevant KPIs and SPTs even when these are not combined with a “use
emissions footprint, followed by refrigerant gases at 18% and heating at 10%. Factors that support and/or might put at risk the achievement of the targets are disclosed in the relevant documentation of the
trainings. Executive summary 2 On the engagement-level inspections, the SEC has detected deficiencies in certain audit areas such as audits of revenue cycle and substantive analytical procedures. We have
issue Sustainability-Linked Bonds (SLB) where the financial structure of each bond is tied to the achievement of one or both Sustainability Performance Targets (SPTs) for the selected Key Performance
investors, which incurs an obligation for PACE to repurchase a certain amount of its preferred stocks from the counterparties. The clarification must inform whether there will be any effect on the company's
securities public offering (PO). The revised rules require the issuers of non-listed company not have any records of severe misconducts for a certain period prior to securities offering submissions. For
achievement against a certain standard. Deforestation: loss of natural forest as a result of the following human activities: i) conversion to agriculture or other non-forest land use; ii) conversion to a tree