than one percent of the total voting shares. Not being an executive director involved in the management of the business, employee, staff, advisor earning regular monthly salary, controlling person during
, the executives will be exempted from the reporting requirements under section 59. The criteria for approval of the program is that it must be demonstrated that internal information is not used to the
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
and from overseas ; (4.3) An event that prevents the mutual fund from receiving payments from the invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund
and from overseas ; (4.3) An event that prevents the mutual fund from receiving payments from the invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund
are, such as, Risk factors Type of operation Capital structure Management structure Related transaction Evaluation report of the internal control system by Internal Auditor (IA) Management Discussion
Checklist for MD&A Internal Control Sufficiency Evaluation Form Summary of Auditors' Reports (form 61-4) Form 81-1-IPO200 Report of Allocation of shares from Segregated Portion for the Sponsors List of
comply with the decision of the board of directors. For instance, an internal auditor may be assigned to monitor the allocation, etc. 2. Proportion of IPO shares being allocated Sponsors: not more
) have measure to control and manage risks associated with business operation; (4) have effective measure on internal control with respect to business operation; (5) have operational system promptly for
) have measure to control and manage risks associated with business operation; (4) have effective measure on internal control with respect to business operation; (5) have operational system promptly for