limit Guarantee of income Facilitation of benefits Trust certificate holder meetings Other rules Status and structure A REIT is not a juristic person, but a pool of assets owned by a trustee. A
: Detail Content Management of Mutual Fund 21. Additional rules for guaranteed funds (1) In an arrangement with a new guarantor, the qualification of the new guarantor and terms of guarantee agreement
: Detail Content Management of Mutual Fund 21. Additional rules for guaranteed funds (1) In an arrangement with a new guarantor, the qualification of the new guarantor and terms of guarantee agreement
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
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
management company shall specify the statement “not for retail fund " at the end of the name of the mutual fund. (4) Establishment of fund with special features (4.1) Guaranteed fund A guarantee fund
management company shall specify the statement “not for retail fund " at the end of the name of the mutual fund. (4) Establishment of fund with special features (4.1) Guaranteed fund A guarantee fund
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
the company in order for the shareholders to have complete information in making a decision and have control over the executives in risk management, financial management and business strategy. The
to ensure the compliance with the ISAs, and c) inspecting the audit firm's quality control system to ensure compliance with the ISQM 1. 2.8.2 Checking whether applicant's