requested.  The survey results indicate top-three findings in the audits of public companies in the areas of fair value measurements, internal control testing, and engagement quality control reviews

its affiliates to indicate whether a conflict exists between its interest as the representative of the debt securities holders and any other interest that it may have. 3. Disclose whether there is any

of the debt securities. 2. Indicate whether the debt securities are registered or bearer securities, the total nominal amount of the debt securities as well as the individual face value of each type of

acts that benefit or impede the SEC’s proceedings, and records or any other past demeanors which indicate inappropriateness to be personnel in the capital market business. Investors are strongly

level staff. Female employees account for 67 percent of the total number of employees. In addition, the employee ethics regarding the treatment of colleagues indicate that employees must not commit

, rectifications or other acts that benefit or impede the SEC’s proceedings, and records or any other past demeanors which indicate inappropriateness to be personnel in the capital market business.In this

inside information in case of companies in financial sector can indicate the direction of listed companies? earning management while material information concerning corporate governance is the number of

address of the representative, and the nature of any material relationship between the representative and the issuer or its affiliates to indicate whether a conflict exists between its interest as the

relating to redemption, amortization, and retirement of the debt securities. 2. Indicate whether the debt securities are registered or bearer securities, the total nominal amount of the debt securities as

in name(s) of ALL representive(s)] phanchul Typewriter [Indicate the Legal Entity type, at least one] phanchul Typewriter [In case of Non-Resident Legal Entity, select this type and fill some more