Local firms 2 International firms Big firms 3 - 8 - * 2564 Non-Big 4 Local firms1 International firms2 779 - 2,645 24.00% - 29.30% 7.94% - 21.07% * / ) *100 Signing Partner Engagement Partner EQCR

profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A

: 1. Selection of referential standards: To ensure that Green Bond, Social Bond and Sustainability Bond are truly designed with the core objective of investing in projects for environmental conservation

Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ

financial advisory firm to re-evaluate the fair value of such investments with the use of the income-based approach and the discounted cash flow and Black-Scholes option pricing model. Based on the selection

and our customers both directly and indirectly. KBank has emphasized synergy with K Companies, strategic partners and startup firms for enhancement of our business capabilities to achieve sustainable

startup firms for enhancement of our business capabilities to achieve sustainable growth while maintaining our market leadership over the long term. Guided by our core strategies of “Customer Centricity

demonstrate that there are systems on the appointment of a custodian agent in place as follow: (1) System for selection a custodian agent to ensure that the custodian agent has a system ready for taking assets

, selection of service providers, and compliance with local rules and regulations. The SEC has therefore instructed CHUO to cooperate with the auditor in providing information and documents and submit the

renovation fees : Remuneration based on the nature, difficulty level for such services, area size, materials selection, and the renovation expertise applied .../4 - 4 - - Construction expenses : Remuneration