contained in the Registration Statement is vested in the issuer. If the Registration Statement contains any false statement or particulars or omits to state any material information which should have been
risk of material misstatement - Significant auditor judgments relating areas in financial statements - Significant events or transactions Literature review- Number of KAMs Investors are expected to react
firms did not concern over significant client’s issues before accept those clients. Example 1 : There was insufficient documentation regarding client acceptance evaluation. In addition, some evaluation
appoint it to act as securities broker. For the purpose of fairness to the parties, the SEC may specify any particulars which are material to the agreement.
appoint it to act as securities broker. For the purpose of fairness to the parties, the SEC may specify any particulars which are material to the agreement.
assessment MBT – mechanical biological treatment MRFs - material recovery facilities MSW - municipal (solid) waste PAS - Publicly Available Specification PET - polyethylene terephthalate PP – polypropylene
board member and/or key executive compensation, approval of material related party transactions and others have also been established in various jurisdictions. Investors’ confidence that the capital they
). 2) Bond (see Part II): Selection of Key Performance Indicators (KPIs) – The selected KPIs are relevant and material from an environmental standpoint and appropriately reflect two of the Issuer’s
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
) rather than four key areas of concern as previously; and • Timely reporting of material developments. 6 ASEAN GREEN BOND STANDARDS 2018 DEFINITIONS In these standards, the following terms shall have the