where this will enhance understanding; c) describe the company’s strategy, and associated risks and opportunities, and explain the board’s role in assessing and overseeing strategy and the management of

them. Such disclosures should: a) be linked to the company’s business model; b) be genuinely informative and include forward-looking elements where this will enhance understanding; c) describe the

extension of, the Standards. Terms have the meaning ascribed in the Glossary when used in the Standards. Guidance materials Guidance Notes at the Practice Indicator level are provided to enhance understanding

palm oil (CPOA) trading business for biodiesel and edible oil. Including the experiences and expertise of the Investor, to enhance knowledge and understanding regarding the business as a strong

could contribute knowledge, skills and experiences in the palm oil business to enhance the Company’s efficiency in business expansion. Moreover, in building additional business alliances in connection

effectiveness of their monitoring and ownership activities and communicate the results to their clients or beneficiaries, in such a way as to enhance their understanding without compromising specific engagement

descriptions should enhance investors’ understanding of the overall business operation the Company or the group of companies. 2. Nature of business In case of more than one product line or business group

capital. Using our voice through engagement with companies is an effective way to enhance our understanding of management’s objectives and to hold company leadership to account. It helps ensure that well

Matters (KAMs) in the auditor’s report, which will be effective for the audit of financial statements ending 2016 onward. In these attempts, we aimed to enhance more understanding of the new auditor’s

management works for the best interest of the business and all shareholders. Such descriptions should enhance investors’ understanding of the overall business operation the Company or the group of companies