and the related impact, and timing of such impact, on the bond’s financial and/or structural characteristics; and • any information enabling investors to understand the time horizon of an SPT in

used by financial analysts to understand a company’s efficiency and profitability based on data found in financial statements. Use: The primary way of aggregating an economic activity to a company level

labels be used? This proposal leaves open whether ‘pathway to zero’ investments be labelled as green or transition. In theory, they can be labelled as green as they are aligned with the Paris Agreement

past work of an analyst who leaves the employ of the CRA and joins an entity that the employee participated in rating, an obligor whose obligation the employee participated in rating, an originator

Listed Company or its Subsidiary Company joins in or leaves. (3) Partial Business Transfer to the Subsidiary. Approve to the shareholders meeting to consider and approve with special resolution for the

example, hurricane damage to customer warehouses halts manufacturing and leaves them unable to pay loans Direct: data centres are flooded and unable to service customers leading to a resilience incident

enforce policies, procedures, and controls for reviewing without unnecessary delay the past work of an analyst who leaves the employ of the CRA and joins an entity that the employee participated in rating

their investors, as well as other constituents of the company, have enough information to understand the drivers of, and risks to, sustainable financial performance. They recognize that they are

Approval of Auditors ; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I entirely understand the generally accepted

the Notification of the SEC Office regarding Approval of Auditors; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I