It is also worth noting that in 1985, the financial accounting standards board released the concept of income from the concept framework (SFAC)NO. 6. In 1989, the international accounting standards board's framework for preparing and providing financial statements made clear that benefits also included unrealized gains. In 1997, FASB's FASB N0.130 required a full return; In 1998, IASC's IAS NO.1 required the preparation of an equity change table, a comprehensive income statement, including the benefit of reflecting corporate assets. Frances O’Grady, the TUC general secretary, said: “Two people working next to each other, doing the same job, should get the same pay rates. But too often agency workers are treated like second-class citizens. Moneyfacts says the average instant access savings rate is only 0.07 percentage points higher. According to the adb's report, the global trade finance gap was as high as $1.5 trillion in 2016, while Asia accounted for 40 per cent of the gap. What the company wants to do is make up for the gap in trade finance by means of financial technology. Founded in 2006, Fenster is one of the West Country’s leading aluminium suppliers. In addition to offering the full range of products from Smarts, the company also manufactures Üni_Slide, an ultra-slim aluminium sliding door, equally suited to commercial and residential applications. Widely respected for its expertise in high-end aluminium glazing products, Fenster was approached by programme-makers and asked to supply a premium-quality sliding door.