every person holding the position equivalent to the fourth rank", the departmental manager of such departments should not be considered as “executive". 2. In order to determine who is regarded as “person

manager of such departments should not be considered as “executive". 2. In order to determine who is regarded as “person holding executive position in Accounting or Finance Department whose rank is not

ratings of income guarantors+ financial highlights from the latest last three years (or as available) + RM's opinions/analyses on the guarantor's ability in fulfilling the contractual agreements