condition and duration of such property in use - Warehouse management fees : Fees depending on the volume of transported products - Information technology system services fees : Fees depending on the number

following manual or guidelines for its personnel: (a) organisational structure of company; (b) roles, duties and the extent of responsibilities in extent of each staff; (c) roles, duties and responsibilities

of the company; (3) prepare the following manual or guidelines for its personnel: (a) organisational structure of company; (b) roles, duties and the extent of responsibilities in extent of each staff

. - Require the resigning staff with the employment with assurance clients to notify the firm in advance – usually in the wider timeframe than the resignation in normal circumstances – to enable the firm with

Singapore Accountancy and Audit Convention, Singapore February 2017 April and October 2017 June and September 2017 August 2017 August and October 2017 Strengthening capacity of internal staff Aside from the

) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement

prevention of conflict of interest in the fund management which are proprietary trading, affiliated transaction, soft commission and staff dealing; (6) The investment in derivatives and innovative financial

had a number of duration of carrying goods that was 103 days, decreasing from last year. For the six-month period of 2017, Inventory Turnover higher than last year that was from 1.65 times to 1.74 times

. Inventory Turnover in the third quarter of 2017 higher than the third quarter of 2016 was from 0.86 times to 0.91 times and had a number of duration of carrying goods that was 98 days, decreasing from last

conclusion, I wish to express my sincere appreciation to the SEC management and staff who have put in tremendous efforts over the years. I am confident that with everyone’s continued support and commitment