regarding the failure to record allowance for uncollectible refunds of advance payments for goods and omit to estimate the recoverable amount of the investment in the subsidiaries to comply with financial

, appropriate audit evidence regarding the failure to record allowance for uncollectible refunds of advance payments for goods and omit to estimate the recoverable amount of the investment in the subsidiaries to

of related matters including notification to the clients regarding asset refunds or asset transfers to other digital asset operators according to the clients? order, the Ministry of Finance is allowing

. This includes being subject to refunding mechanisms that will expedite refunds for victims. Furthermore, persons or digital asset wallet addresses associated with cybercrime activities must be identified

business cessation; however, to ensure proper proceeding of related matters including notification to the clients regarding asset refunds or asset transfers to other digital asset operators according to the

enable them to receive refunds more quickly. Additionally, a blacklist of individuals or digital asset wallet addresses related to cybercrimes will be established, and digital asset business operators will