entirely understand the generally accepted auditing standards and I will perform audit work in compliance with the standards; 7. I entirely understand the Generally Accepted Accounting Principles (GAAP); 8

accomplishment of cost management policy, 2 | MANAGEMENT DISCUSSION AND ANALYSIS FOR THE YEAR 2020 • Gross margin: UWC has recorded gross margin since Q1-2020 due to accomplishment of cost management policy

of the skills and knowledge in relation to the performance of duty as investor contact using three criteria being 1. Participation in activities accepted by the Office, 2. Further education and 3

skills and knowledge in relation to the performance of duty as investor contact using three criteria being 1. Participation in activities accepted by the Office, 2. Further education and 3. Maintenance of

accepted accounting principles. The company did not arrange the assessment of value and quantity of small-sized gas cylinders and record allowances for impairment in accordance with generally accepted

until the accomplishment of the full installed capacity as planned of which it is scheduled to be completed by the end of 2024. However, the Joint Venture is under the further negotiation with the joint

courses or seminars organized either by securities companies or training institutes accepted by the Office; (2) Being a speaker, lecturer, full-time or guest instructor at universities accepted by Office

combination of the following activities: (1) Attending training courses or seminars organized either by securities companies or training institutes accepted by the Office; (2) Being a speaker, lecturer, full

any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus instructed JAS to rectify those financial statements by recognizing the

commonly-accepted academic principal or the Page 3 of 32 (Unofficial Translation) international standard as prescribed by the Association of Investment Management Companies (2) Duty of Care The management