Post by account_disabled on Dec 31, 2023 21:23:19 GMT -6
Ain compliance with the legal requirements the audit opinion can be unqualified with reservations contrary or impossible to express if the financial auditor was not able to express an audit opinion. The auditing of the financial statements of the previous financial year by another financial auditor does not constitute a basis for expressing a qualified opinion a reference regarding the aspects to which the financial auditors draw attention through a distinct paragraph without the audit opinion being qualified.
Report on other legal and regulatory provisions Other reporting responsibilities Country Email List the annual audit of the net asset value and the fund unit value the financial auditor having the obligation to express his opinion regarding compliance with the methodology for calculating the specific financial indicators of privately managed pension funds a reference regarding compliance with the legal provisions regarding calculation conversion and record of individual contributions of participants in privately managed pension funds calculation and record of the commission constituted according to the law calculation and record of pension fund assets privately administered including dividends to be collected calculation and record of receipts and payments operations made through the accounts of the privately administered.
Pension fund calculation and record of participant funds the calculation and record of the use of the net personal asset of i the participant in a private pension fund in case of disability death or the opening of the right to pension according to the law the calculation and record of the technical provisions constituted by the administrator the categories of assets admitted to cover ii the technical provisions of the administrator constituted by the administrator as well as the diversification rules for the assets admitted to cover the technical provisions set up by the administrator iii calculation and record of the minimum guarantee for each participant of the private pension fund a reference on the practices and procedures of the administrators internal control and audit regarding.
Report on other legal and regulatory provisions Other reporting responsibilities Country Email List the annual audit of the net asset value and the fund unit value the financial auditor having the obligation to express his opinion regarding compliance with the methodology for calculating the specific financial indicators of privately managed pension funds a reference regarding compliance with the legal provisions regarding calculation conversion and record of individual contributions of participants in privately managed pension funds calculation and record of the commission constituted according to the law calculation and record of pension fund assets privately administered including dividends to be collected calculation and record of receipts and payments operations made through the accounts of the privately administered.
Pension fund calculation and record of participant funds the calculation and record of the use of the net personal asset of i the participant in a private pension fund in case of disability death or the opening of the right to pension according to the law the calculation and record of the technical provisions constituted by the administrator the categories of assets admitted to cover ii the technical provisions of the administrator constituted by the administrator as well as the diversification rules for the assets admitted to cover the technical provisions set up by the administrator iii calculation and record of the minimum guarantee for each participant of the private pension fund a reference on the practices and procedures of the administrators internal control and audit regarding.