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+Article 35 1. |
Article 35 1.External reviewers shall identify, eliminate or manage, and disclose in a transparent manner in their reviews, any actual or potential conflicts of interest that concern any of the following:
(a)
their analysts or employees;
(b)
shareholders holding at least 10 % of the capital or the voting rights of the external reviewers or in a company which has the power to exercise control or a dominant influence over the external reviewers;
(c)
any person that is contractually related to the external reviewers and that is directly involved in assessment activities;
(d)
any person approving the reviews. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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