Cop26 off to shaky start as queues and chaos mar first 24 hours “ Instead, these new rules seem to allow plenty of wriggle room for financial institutions to continue with business as usual, rather than ‘rewiring’ the system as the chancellor claims.... The pipelines, the oil rigs, the coal-fired power stations, the LNG ships will be written off, will be financially stranded, so destroying value for shareholders.“ Disclosure of asset writedowns cannot be voluntary.... Companies and their audit