information from board of directors? resolution, shareholders? meeting documents and management discussion and analysis (MD&A) and risk factors disclosed in the annual registration statement (Form 56-1) and

credit rating, including, as applicable, the models, financial metrics, assumptions, criteria, or other quantitative or qualitative factors to be used to determine the credit rating. respect to a credit

(UNOFFICIAL TRANSLATION) Qualifications of Applicants for Approval of Capital Market Investment Analyst on Fundamental Factors No. Work Experience/ Relevant Knowledge Qualifications Relevant Work

▪ Materiality: which ESG factors affect an issuer’s risk of default ▪ Visibility: what is a credit-relevant time horizon ▪ Approach: the challenge of a ‘built-in’ approach and of building organisational capacity

the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to

deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards. This shortage of human resources

depress agricultural and even industrial production during the first half of this year (4) the subsequent effects of the aforementioned factors on employment and household income, which would hinder private

still exhibit a decline of 2.2%. Although the economy is showing signs of recovery in many areas, factors that still need to be monitored include 1) the continuing trade tensions between the US and

, the most common of which relate to policy and legal actions, technology changes, market responses, and reputational considerations. Commodities: involves buying, selling, or trading a raw product, such

matters: ·     ensure firm’s commercial considerations do not override the quality of work performed; ·     The firm’s performance evaluations, compensation, and promotion (including incentive systems) with