Enhancements to the current F&P Regime to strengthen the onus on rms to proactively assess individuals in controlled functions on an ongoing basis, and to surmount some current limitations of the F&P Regime; and 4. A uni ed enforcement process, which would apply to all contraventions by rms or individuals of nancial services legislation.
And reported disposable income is decreased when households pay taxes on capital gains realizations that would not have been so BIS Review 7/1999  –3–  large in less ebullient markets.