imposed by the company management in several matters including audit procedures to evaluate effectiveness of internal control over small-sized gas cylinders quantity, deposits received for small-sized gas

equity funds find it challenging to outperform the market total return benchmarks. Delisting/merging is very rare. Periods Large & Mid/Small-Cap Equity Funds Large-cap Equity Funds No. of Survival Funds

DJSI. If yes, assess whether the disclosure can be applied to TCFD 3.3 3.4 Evaluate internal risk management processes and consider whether they can be adapted to incorporate climate-related risks

sustainability cultures outperform their laggard peers. The business case for integrating ESG issues into mainstream investment practices has never been stronger. HOW ESG MEGATRENDS ARE SHAPING VALUATION Mindy

utility measure.” A utility approach is especially apt to evaluate strategies with uncertain results. For example, Scott and Watson (2013) use a utility maximization model to benchmark the efficacy of

Next, we evaluate the fund returns with respect to the Carhart (1997) 4-factor asset pricing model to get the risk-adjusted return, alpha. Specifically, for each fund 𝑖, we estimate 𝛼𝑖 using the

intended to limit the spread of COVID-19. The health and safety of our staff and customers remains our top priority. Our teams constantly evaluate the situation and use appropriate protocols to serve

to the specific recommendations or views expressed in this report. As of December 10, 2012 Analysts’ stock rating are defined as follows: Outperform (O) : The stock’s total return is expected to

Goals (SDGs) is now available and aims to provide a broad frame of reference by which issuers, investors and bond market participants can evaluate the financing objectives of a given Green, Social or

independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the