and internationally-recognized standards. The proposed regulations would include additional disclosure requirements as well as issuers’ obligation to appoint an external review provider to provide
has already addressed and those currently under review such as inspection of naked short selling transactions and mechanisms for regulating short-selling and program trading, for example, collateral
review of the reasonableness of the assumptions, and the sensitivity analysis on significant factors. PACE must submit to the SEC as well as publicly disclose the information within 14 days. If the results
-registered auditors 2.3 List of SEC-registered foreign auditors 2.4 Relate Rules and Regulations 2.5 Related Forms 2.6 Quality Assurance & Review 2.7 Independent Audit Oversight 2.8 Handbook for approval
Project Evaluation and Selection 9 4.3 Management of Proceeds 10 4.4 Reporting 11 5.0 External Review 12 3ASEAN GREEN BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum
project should be made available via the disclosure channels in 2.4. 3. External Review Provider: The SEC encourages the issuer to appoint an external review provider to provide opinions on each step of the
10 4.3 Management of Proceeds 11 4.4 Reporting 12 5.0 External Review 12 3ASEAN SOCIAL BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum which comprises capital market
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
Reporting The requirements are the same across both versions Others On top of the four core components, the 2021 version also identifies key recommendations regarding green bond framework and external review
information to the bondholders together with the opinions of the bondholder representative. The bondholders are, therefore, encouraged to thoroughly review the information and exercise their rights to protect