guidelines of financial advisor which are precise, reliable, secure and sufficient to ensure that the functions of financial advisor shall be performed in accordance with the professional standards and ethics

82,193 Retain earnings (deficit) Appropriated Legal reserve 25,800 25,800 25,800 25,800 Unappropriated -278,857 -207,626 -159,101 -98,146 Other components of shareholder’s equity -182,639 -187,239 -175,066