tailieunhanh - Report on Focused Reviews of Investment Funds, September 2008 – September 2009

We have found that social funds can be a unique and invaluable instru- ment in reaching people at the local level directly and in capitalizing the energies of a wide range of partners: public sector, private sector, NGOs, and the local communities themselves. Looking back on the past ten years, the scale and scope of our activity has been substantial. Looking forward to the next ten years, it is crucial that we use the lessons of experience to ensure that we deploy this instrument as effectively as possible. So, what have we learned?. | osc ONTARIO SECURITIES COMMISSION OSC Staff Notice 33-733 2010 Report on Focused Reviews of Investment Funds September 2008 - September 2009 Contents Executive summary. 4 Background. 7 Overview of the focused reviews. 10 1. Phase one - money market funds. 14 Compliance with NI 81-102 restrictions. 14 Portfolio holdings. 15 Redemption risk. 16 Valuation of portfolio securities. 17 Change in fees and expenses. 17 2. Phase two - non-conventional investment funds. 19 Response to the market turmoil. 19 Counterparty credit and financial sector exposure. 20 Level and valuation of illiquid assets. 20 Investor communication and continuous disclosure. 21 3. Phase three - hedge funds. 25 Custody. 25 Portfolio holdings. 26 Leverage usage and monitoring. 28 Prime broker counterparty exposure. 29 Monitoring of funds of hedge funds. 30 Liquidity or viability issues. 31 Fund valuation. 32 Use of service providers. 33 Offering document disclosure. 34 Other regulatory compliance matters. 36 Comparison of fund manager practices to best practices suggested by AIMA. 36 Appendix A Statistics on fund managers who completed our questionnaire and who received a site visit. 37 Appendix B Hedge fund managers practices against AIMA s suggested best practices. 38 ONTARIO SECURITIES COMMISSION osc Executive Summary ONTARIO SECURITIES COMMISSION .

• Ngân hàng - Tín dụng
• financial companies
• arranger
• performance assessment
• quantitative indicators
• qualitative indicators
• Marketing Activity
• International financial management
• Quản lý tài chính quốc tế
• International companies
• Multinational companies
• Global companies
• Transnational companies
• Modeling of financial distress
• Financial distress probability
• Vietnamese listed companies
• Listed companies
• The factors influencing financial distress
• Financial liquidity
• Energy companies
• Financial liquidity management strategies
• Polish energy companies
• Right liquidity management strategy
• Doctoral thesis abstract
• Applying fair value
• Presentation of financial statements
• Listed security companies
• Listed security companies of Vietnam
• Summary of the dissertation
• Non financial information disclosure
• The level of non financial information disclosure
• Companies listed on the stock exchange
• The stock exchange
• Summary of Doctor of Finance Banking thesis
• Summary of Doctor thesis
• Financial decisions
• Financial risks
• Vietnam stock exchange
• Financial markets
• Financial institutions
• Lecture Financial markets and institutions
• Financial institutions markets
• Insurance companies
• Life insurance companies
• Financial reporting
• Financial accounting information
• Financial Statements
• Financial reporting & analysis
• Statement of cash flows
• Real estate companies
• Personal financial statements
• Economic Management
• Organizational models and business operations
• Financial companies in Viet Nam
• Business operations
• Financial exchange
• Doctoral thesis summary
• Corporate governance
• The quality of financial reporting information
• Companies in Vietnam
• Financial reporting information
• The stock market
• Accounting standards
• Financial statement
• Stock exchange
• Joint stock companies
• Vietnam’s accounting standards
• International financial reporting standards
• Financial holding companies
• Whole operational value
• Financial risk
• Value at risk
• Value risk relation model
• Tunisian exporting companies
• Trade credit and bank loan
• 2008 financial crisis
• Burkart and Ellingsen
• Impact of the financial crisis
• Financial impediments of textile industry evidence
• Selected south indian companies in India
• Financial Impediments and Prospects
• Significant research area
• The Self Stagnated level
• Fraudulent financial reporting
• Fraud risk indicators
• Audit procedures
• Non financial companies
• Vietnam’s stock market
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Limited companies
• Company accounts
• Sole proprietorship
• Methods of preparing income statement
• Right issue
• Bonus issue
• Income tax
• Interest expense paid
• Summary of PhD thesis
• Transition of financial statements
• Accounting standard
• International financial reporting standard
• Experiental study for Vietnamese companies
• Journa science
• International journal of financial research
• Kaizen practices
• Vietnamese manufacturing companies
• Transportation companies
• Altman Z score
• Corporate financial distress
• Transportation companies in Vietnam
• Seafood processing
• Institutional ownership
• Operating leverage
• Firm value
• Firm performance
• Gas mining companies in Indonesia
• Consumer behavior
• Financial technology
• Fintech companies
• Mostly IT companies
• Perceived security
• Social influence
• Financial institutions management
• The financial services industry
• Financial intermediation
• Interest rate risk
• Market risk