records and its disclosure of liabilities in the financial statements as previously reported in the application for business rehabilitation. The results of the special audit must be disclosed within 30

make securities trading decisions on behalf of the clients on a continual basis, for a high volume of trading transactions. In addition, the communications records indicated that she had taken trading

that he notified his clients of trading orders at night and failed to keep records of all clients' trading orders. Conversations between {A} and the clients found on the records also indicated the

amounts of the interests were recorded as income in the GLH’s financial statements, which was considered fabrication of accounting records and exaggeration of GL operating results. Mr. Konoshita’s

) through seven securities trading accounts in concealment, on a continual basis and matched orders within the group to mislead the general public in UKEM share trading values and volumes, causing

volumes, causing inconsistency with normal market condition. The scheme was aided or abetted by Miss Karuna Kaewmanee, and five other persons who agreed to enter the settlement. The accused escaped. SEC

increase in sale volumes of 2 business units. The significant details were shown as follow:  Industrial Elastomer Parts Business: The sale volumes slightly increased comparing to the same period last year

time at the same or similar prices and/or volumes, and matched the BM share trading orders in large volumes on four business days on 2 February 2018 and 6, 12 and 13 March 2018. Their actions misled

committing fraud, misappropriating the company's assets and falsifying accounting records by executing concealed transactions through several associated companies abroad to exaggerate the company's operating

records of investors’ assets under custody of the business operators must be accurate, complete and updated while the assets must be properly protected from relevant risks. In September 2021, the SEC