CRED 2.3 Contents of CRED

CRED contains:

1. (1)

   a list of transitional provisions;

2. (2)

   the introduction to CRED;

3. (3)

   this guide, which is a summary of the Reader's Guide in the Handbook;

4. (4)

   the main text, with any annexes and appendices to it;

5. (5)

   schedules of supplementary information.

Most chapters of CRED begin with an application provision. This explains to what types of firm or other person, or to persons carrying on what types of business, the chapter applies.

After the application provision, each chapter will normally contain a statement of purpose. This explains the objective of the provisions in the chapter: What standards is it intended to uphold? Does it reinforce one or more of the Principles for Businesses? What result does it aim at?