漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》
　　（iii） Importance of confidentiality in the financing of the project and the normal duty of transparency.
　　I have been asked to include a statement in my remarks on the balance between our duty to be transparent whenever possible and the need for discretion and confidentiality in some situations. In the case of our initial working capital needs for the Giant Dam Project，the importance of confidentiality in financing is due to the potential for adverse publicity that may arise for the lender. It is important that R&M have the project adequately financed， especially in the early stages before the interim payments from the client become fully effective.
　　In general，of course，we at R&M attempt to observe the highest standards of corporate governance and this involves adopting a default position of transparency rather than concealment wherever possible. We recognise that transparency is important to underpin investor confidence and to provide investors with the information they need to make fund allocation decisions.
　　Whilst it is normal to disclose the amount of debt we carry at any given point （on the balance sheet），it is rarely normal practice to disclose the exact sources of those loans. In the case of the financing of initial working capital for the Giant Dam Project， I’m sure you will realise that in this unique situation，disclosure of the lender’s identity could threaten the progress of the project. For this reason we must resist any attempts to release this into the public domain. We are aware of one pressure group that is actively seeking to discover this information in order to disrupt the project’s progress and we shall be taking all internal measures necessary to ensure they do not obtain the information.
　　Thank you for listening.
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师