Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content Financial reporting and audit oversight 1. Supporting
maturity date (puttable option). Interest rates shall be fixed and clearly specified. There shall be no clauses of paying interest rates varied according to other reference factors (as specified in clause 13
(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision
the accounting periods that the mutual fund have retained earnings or net profit, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2
, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
determine the term of debt securities to be in line with their term of financial needs. On the investors' side, debt securities provide an investment alternative during the period of fluctuations in the
of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit
management fees, the rules for general mutual fund shall apply as follows: (1) A fixed rate, or a percentage rate of NAV or net asset value of the mutual fund; (2) A performance based management https
/ appropriateness of the market price being used and the method of price indication In case of a fixed price, it must identify a group of persons to whom it is expected to offer The right to veto Proxy
with either of the following rules: (2.1) A fixed rate or a percentage rate of the NAV or net asset value of the mutual fund; (2.2) A performance based management fee rate. (3) Fees on each sales or