discipline since 3Q22 by removing the freebies in the entry- level package while taking cautious steps to uplift the ARPU. However, the fragile cost-concern environment, especially for price-sensitive segments
and investors to the table, but evolve over time as methods and reporting practices improve. For example, criteria that involve project-specific impact assessments, although the most rigorous, are
information, technical knowledge, and experience in audit oversight as well as to improve cooperation between and ensure consistency among audit regulators. This supports the ASEAN capital market linkage plan
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