, permissible to be offered to institutional investors and high net worth investors, either directly or through intermediaries. Due to the instruments? characteristics of high risk and complexity, the investment

different from those mandatory targets prescribed by the FAP (12 hours/year, and at least 6 hours relate to accounting subject)? If yes, explain how and why. 8 How does the firm obtain, compile and monitor

arising from any omission from it. Financial Reporting Council Contents Page Stewardship and the Code 1 Application of the Code 2-3 2-3 Comply or Explain 4 The Principles of the Code 5 The UK Stewardship

Realty and Industry Public company Limited would like to explain the operating result for year ended December 31, 2018 compare with the same period of the previous year as follows For year ended December

development of new products with more complexity which requires additional criteria; for instance, structure of return on investment and warning of complex features and significant specific risks associated

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

decision. ?The Basel III tier 2 instruments? complexity and associated risks are different from those of plain debt securities because the holders will be forced to convert them into common shares if the

high net worth individual only. To widen investors? investment choices of increasing return or creating variety and complexity of investment strategy, the AI funds will be allowed to invest in

. SKILLS AND BEHAVIOURS, i.e. will C. ATTITUDES, CONFIDENCE AND MOTIVATIONS 1. Basic investing principles and concepts • Explain the difference between saving and investing. • Explain the difference between

CRA should avoid issuing credit ratings for entities or obligations for which it does not have appropriate information, knowledge, and expertise. For example, where the complexity of a security or the