beneficiaries or clients, communicate them to portfolio managers and other agents employed and ensure they are being met. They need to oversee actively, the management of risk and the work of all their agents

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

recommendations in the Principles will apply but others may be less relevant. We also acknowledge different investment strategies, for example as employed by passive or active funds, and advocate that shareholders

) The confidence interval; (b) The holding period of the mutual fund’s assets. In case of relative VaR approach, the benchmark employed and the suitability thereof shall be indicated. (2) The expected

procedures in place that are designed to ensure that individuals with demonstrably compromised integrity are not employed. 1.20 A CRA and its employees should not, either implicitly or explicitly, give any

and service were difficult due to the weak purchasing power. Since the consumers were price- sensitive, together with a high competition in the market, some entrepreneurs turned to reduce their

against COVID-19 and hope for the globe to pass through this difficult time. ………………………………………………………. Tamonwan Narintavanich (Chief Financial Officer) 1 Asian Development Bank

. Entrepreneur have been reducing cost in other side such as wages and utilities, by taking measure to temporarily reduce employment and wages. However, price increases are difficult due to decreasing purchasing

success of the business depends on the number of customers. The potential of the business is thus difficult to be assessed than projects which have operated or provided services for a while. 10 Table of

society more generally. It’s difficult to precisely quantify the value created by shareholder engagement. But it is easy to see the problems created in its absence—evidence of value destroyed or unattained