risks and opportunities 2. Clear and understandable: presented in a manner that aids understanding (providing context, limitation and management’s thinking) 3. Reliable, verifiable, and objective 4
in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit
accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
’ 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
disruption due to several declared force majeure and the North American PTA and PET industry is facing acute acetic acid and MEG shortage, highlighting the advantage of IVL’s integrated model. 4 Our downstream
limitation to only debt securities, excluding company licensed to also undertake finance business. “Finance and securities company” means a company licensed to undertake finance business, and securities
category of securities finance business, mutual fund management, securities brokerage, investment advisory service, securities dealing or securities underwriting without limitation to only debt securities
. (AIE) and its parent company, Asian Insulators Plc. (AI), to cooperate with the auditors in auditing their 2014 financial statements where the auditors were unable to express opinions due to limitation
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
categories 8 Physical risks Acute Chronic Differences Weather events driven Long-term shirts in climate patterns Examples Droughts, floods, wildfires Rising temperature & sea level, chronic heat waves EXAMPLES