, and encouragement would be given to business operators to be able to adjust and expand their business.  Accordingly, SEC will give priority to the participation of the business sector in giving

audit firm;   (2)  To relax the requirement on the number and nature of business whose financial statements must be given an opinion and affixed with the auditor’s signature, as well as to adjust the

, increasing competition, change of behavioural patterns, and changing demands of fundraisers, business operators and investors. As the capital market regulator, the SEC must adjust to these changes without

and then inform the client afterward. {A} admitted that her client had authorized her to help adjust the client's investment portfolio to cut losses in the account. She also confirmed the trading with

xxx Plus accrued interests xxx xxx Subtract allowance for doubtful accounts (xxx) (xxx) Subtract value adjust allowance from debt restructure (xxx) (xxx) (2) derivatives business receivables xxx xxx (1

account receivable Plus accrued interests xxx xxx Subtract allowance for doubtful accounts (xxx) (xxx) Subtract value adjust allowance from debt restructure (xxx) (xxx) (1) securities business account

receivables (xxx) (xxx) Total securities business account receivable Plus accrued interests xxx xxx Subtract allowance for doubtful accounts (xxx) (xxx) Subtract value adjust allowance from debt restructure

) 17.17 (2,814.75%) 7.58% (0.35%) Doubtful accounts (0.08 ) (1.63 ) 1.55 (95.09%) (0.04%) (0.93%) Finance costs (46.63 ) (50.61 ) 3.98 (7.86%) (21.34%) (28.81%) Tax income (expense) (6.35 ) (2.69 ) (3.66

materially cut down sales expenses from the previous year in alignment with the drop in sales revenue. Nevertheless, some of the sales expenses took time to adjust and did not fully reflect the slowdown in

than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic packaging business. 2 3. Selling and administrative expenses was increased by