significantly alter the returns and risks of the fund, for example, the calculation and announcement of asset value, unit value, subscription and redemption prices. The consultation paper can be
instructed JAS to rectify those financial statements by recognizing the provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as
of expenditure. Meanwhile, it would be very beneficial if the industry adopts CSR in process to banking business operations. Moreover, banking industry may further some of the SEC projects to promote