funding sources.SEC found that one of the problems and difficulties that prevent SMEs from accessing funds in the capital market is the laws and rules concerning fund mobilization, which cause unnecessary

support the polyester value chain businesses in Portugal and in EMEA for the IVL group as well as for merchant markets. Due to financial difficulties of the founder, the assets which have practically

  The board should monitor the company’s financial liquidity and solvency. Principle 7.3   The board should ensure that risks to the financial position of the company or financial difficulties are

proposes to revise such rules to be more suitable and consistent with the present conditions. The revision process takes into consideration the environment and the difficulties and obstacles in business

relevant agencies to systematically assess problems and difficulties faced by SMEs and startups. In September 2019, a working group for the promotion of small- and medium-sized enterprises, startups, and

process takes into consideration the environment and the difficulties and obstacles in business operation raised by the business operators, resulting in the proposed revision of the rules, such as : ( 1

public would face investment difficulties as they received a lot of information but could not analyze and compare a variety of investment products available or were advised to purchase individual products

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed

ensure that risks to the financial position of the company or financial difficulties are promptly identified, managed and mitigated, and that the company’s governance framework provides for the

in favor of the plaintiff. The Court shall determine the amount of the award by taking into account the difficulties of the case together with the period of time and the work of the counsel for the