share- holders (through what is known as 'tunnelling' 3 ), or misrepresenting an individual company's financial statements (of particular concern where the company is under pressure to meet expectations

Registration of Pool of Assets as Mutual Fund and Amendment to Registered Particular (No. 2)

and obligations of the listed companies. In particular, true sale and borrowing transactions are different in respect of accounting record and thus significantly affect the companies? profits in each

offense. Listed companies in particular has the duty to take into consideration potential benefits in relation to potential risks and impacts on the companies. Increasingly, the public and listed companies

upon such information without appropriate professional advice after a thorough examination of the particular situation. British Library Cataloguing in Publication Data A catalogue record for this book is

potential conflict of interest is unique or specific to a credit rating action with respect to a particular rated entity, obligor, originator, lead underwriter, arranger, or obligation, such conflict of

Reporting Person : - | Type of securities : - | Date of reporting obligation : 01/09/2005

Reporting Person : - | Type of securities : - | Date of reporting obligation : 31/05/2006

Reporting Person : - | Type of securities : - | Date of reporting obligation : 18/05/2007