or home regulator, as the case may be. Clause 7. Prior to selling units of foreign collective investment scheme, securities company shall at least undertake the following steps: (1) examining

use “shortcuts” in their investment decisions. • Brown and Yang (2016) analyze horse race betting data and find greater propensity to quote odds at round numbers, which they suggest is reflective of

EBITDA per ton of $141 vs $87 in 1Q LTM 2017  The Asian business is on the path to recovery with 1Q 2018 LTM Core EBITDA per ton of $75 vs $71 in 1Q LTM 2017, current earnings not yet reflective of the

, led to an overhaul in international auditor supervision. The SEC has witnessed a shift from a system of Self-Regulatory Organization (“SRO”) under a professional body to a more stringent regulatory

objectives. Guidelines 1. There should be an assessment of capability in establishment of a fund in accordance with the relevant laws and related notifications by examining the plan for establishment of the

which is suitable for their objectives. Guidelines 1. There should be an assessment of capability in establishment of a fund in accordance with the relevant laws and related notifications by examining the

quarter production and sale volume should not be a reflective to volume for the remaining period in 2019. The Company has already embarked on a maintenance programme last year, which includes, improved

encourage active co-operation between companies and employees.  Securities regulators, stock exchanges, self-regulatory organisations and investor groups should continue to educate companies and the public

quarterly MD&A (management discussion and analysis); and (4) Encouraging securities companies to voluntarily enter into dispute settlement through arbitration procedure Self-Discipline ● Prescribed best

from specific industries In audits of leasing businesses, the auditor occasionally performed tests of controls on credit approvals to end customers without examining appropriate supporting documents such