Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor supervision 2.7 Independent Audit Oversight Principles The dubious accounting practices employed by listed companies
additional requirements regarding asset appraisal for widely used. In this regard, the appraisal report shall explicitly specify the objective of the asset appraisal that it is widely used, and shall be
the program is that it must be demonstrated that internal information is not used to the benefit the executives. Criteria for consideration Contribution must be regularly made to the program in order to
: The objectives The necessity for offering to sell at a discount The offering price / exercise price The market price being used to compare Dilution Opinions of the board of directors on the necessity
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Examination results of CISA Level 1 or higher, CFA Level 1 or higher, FRM or CFP may be used to apply for approval as IC-plain products / IC- complex products In case of foreign CFA, FRM or CFP courses
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Examination results of CISA Level 1 or higher, CFA Level 1 or higher, FRM or CFP may be used to apply for approval as IC-plain products / IC- complex products In case of foreign CFA, FRM or CFP courses
' representative appointment agreement (in case of secured bonds/ bonds with a bondholders' representative) and an approval for shares which may be used as underlying is granted (if any). - Can be offered only to
duties, responsibilities, relevant rules and related procedures; Where there are estimates, FAs shall render opinions on reasonableness and feasibilities of the assumptions employed in preparing the
duties, responsibilities, relevant rules and related procedures; Where there are estimates, FAs shall render opinions on reasonableness and feasibilities of the assumptions employed in preparing the
conditions for the transaction are set; There are other groups of shareholders that can counterbalance; Monitoring of transactions that occur; Frequent revision of the appropriateness of the methods used