interest with the aim of taking all reasonable steps to put the interests of their client or beneficiary first. The policy should also address how matters are handled when the interests of clients or
management have handled the situation prudently and carefully. We have been focusing mainly on the financial health of the company including managing fixed and variable cost as well as liquidity management
market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future
particular markets or where holdings are below a certain scale threshold, this should be clearly disclosed to clients or beneficiaries. Voting is not an end in itself but an essential means of ensuring that
audit staff and their capabilities, so that the firms would be able to deliver high quality audits for all their engagements. 4. Human resources Human resource is essential for audit professions as it is
housing so as to provide decent housing for low- Access to essential services (affordable housing) • Low-income persons • Number of dwellings (construction/renovation) • Number of beneficiaries 10 Issuer
of essential and ambitious Paris-aligned investments that includes other labels (not a focus of this paper). Regardless of the label, all are ‘green’ as they contribute to environmental objectives
as to ensure that such complaint is handled within an appropriate period and following the procedures and means as determined in sub-clause (2); Clause 3 A derivatives broker shall proceed with a
products that are essential in modern life and has been recognized for their market leadership and product innovation. The business comprises of eight production assets in the US, Europe and China, with a