Impact Figure 1 Climate-Related risks, opportunities, and financial impact Scenario analysis: a tool for forward-looking disclosure 33 • Explore alternatives that may significantly alter the basis for

measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting

direct sales market and alter its marketing budget in line with revenues from sales and focused more on online channels. The company has the distribution costs for the first six month in total of 229.1

, (4) management override of internal controls, (5) fabrication of accounting transactions in the information system by using the executives’ privileged access right to alter information, and (6

method or compliance guideline for inspect the security of the computer server. In a case appeared that having operate or alter abnormally the parameter, it shall be improve and report instantly. [M] o

and specifies each trustee to separately manages the trust property, if there is a cause to alter the trustee but the new trustee has not yet been appointed, unless the trust instrument provides

the trust instrument appoints a sole trustee or several trustees and specifies each trustee to separately manages the trust property, if there is a cause to alter the trustee but the new trustee has not

complements, but does not alter, the terms and conditions of existing arrangements between the Authorities such as the IOSCO MMoU. To the extent any provision of this MoU conflicts with the IOSCO MMoU in

concise narrative statements. They are likely to refer to and depend on documents produced by other organisations or partners, including ones that do not explicitly refer to the issuance or issuer but that

director. The executive director is authorised to determine, alter the conditions and details regarding the issuance and offer of each types of debentures in each time; to undertake any further necessary