submit the financial statements for Q3/2017 within the specified period. The amount of fines does not include daily fines starting from the day following the settlement date to the day the company properly
appraisal did not include quality of work and did not have a clearly weighted score for each factor. Consequently, audit staff did not recognise the importance of audit quality. Example 5 : An audit firm did
of an intermediary ’s service and shall include fund , unitholder or member of the provident fund; “ fund ” means a mutual fund, private fund and provident fund; “ central utility function ” means a
an intermediary’s service and shall include fund, unitholder or member of the provident fund; “fund” means a mutual fund, private fund and provident fund; “central utility function” means a function
, and/or the development or acquisition of associated infrastructure. These facilities might include: energy from waste, anaerobic digestion, recycling and other technologies such as the installation of
of proceeds bond as a Green Bond should be determined by the issuer based on its primary objectives for the underlying projects. (bonds that intentionally mix eligible Green and Social Projects are
financial statements of any financial period compared with the same period of previous year. The analysis shall at least include reasons and major factors contributing to such differences, including impacts
available on an annual basis. Tesco also commits to include where relevant and feasible any adjustments to baseline, reassessment of KPI, or restatement of the SPTs. This is aligned with the SLB Principles
. Financial Information. If interim period financial statements are included, the selected financial data should be updated for that interim period. 2. The selected financial data presented shall include items