Microsoft Word - hearing การแก้ไขเกณฑ์ IPOไปสู่ reliance on disclosure _090610_.docx เอกสารรับฟงความคิดเห็น เร่ือง การแกไขหลักเกณฑการอนุญาตเสนอขายหลักทรัพย ไปสูการพึง่พงิการเปดเผยขอมูลมากขึ้น
a risk factor. Any reliance exceeding 30 percent of the total income or the total sales, as the case may be, according to the consolidated financial statements shall be specified with details on the
enforced by banks, brokers, etc. • Governance by code, not by people – Nobody to hold accountable – Code is not always well-written – Velocity of transactions is very high, e.g., “flash loans” • Reliance on
characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007
grounding in basics of an audit • Experience and expertise within the firms: Reliance on experts retained by auditors • Financial services economy has been doing well in some countries, creating challenges
Guidelines voluntarily and independently, without reliance on or recourse to the Sustainability Bond Guidelines, and are solely responsible for the decision to issue Sustainability Bonds. Underwriters of
purposes only. The presentation is incomplete without reference to, and should be viewed solely in conjunction with, the oral briefing provided by the PRI. No reliance may be placed on its accuracy or
voting remain sub- optimal in many markets, with perhaps the greatest issue for institutional shareholders being a reliance on voting via a show of hands in many companies (as opposed to via a poll
revenue streams to mitigate the risk of reliance on sales in China. Currently, the Company received good feedbacks from the market expansion in the Philippines but still could not compensate for the
. However, Return on Equity slightly declined from 14% to 13.7% due to lower debt and more reliance on internal operating fund. From the financial risk perspective, debt to equity ratio decreased from 0.5x to