are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers
needed for its business model. This approach could support future entry of all types of securities businesses and increase the number of intermediaries who could render more convenient services to
,? she added.? In any case, the SEC rulemaking on intermediaries? work systems emphasizes more on principles based approach and minimum requirements to better respond to business models and risk profiles
Code to the business operation (the apply-or-explain approach). If, after due consideration, the board views that it is not yet an appropriate time to adopt the CG Code, an explanation or an alternative
it serves? If yes, Please describe the policies and procedures. How does the firm ensure that all audit staffs are aware of and understand the firm’s audit manual and perform audit work in accordance
across industries. The work and recommendations of the Task Force will help companies understand what financial markets want from disclosure in order to measure and respond to climate change risks, and
across industries. The work and recommendations of the Task Force will help companies understand what financial markets want from disclosure in order to measure and respond to climate change risks, and
Book Value Approach Details of the assessment of fair value under each method are as follows: 1) Book Value Approach Valuation based on this approach will show the value of the land by reference to the
: • Develop a Green Bond Framework, used by the whole Group by decentralized funding centers • Understand your portfolio, build your green profile, tell your green vision and story • External review: Second
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business