, understandable and accessible to the international community. On the basis of the Principles, it is the role of government, semi-government or private sector initiatives to assess the quality of the corporate

operating system with a view to applying the same and consistent standards to all types of business operators. In addition, the rules will be revised to be more appropriate. The consultation paper is

, which would help the visitors assess their risk tolerance before choosing financial products accordingly.  Visitors are also welcome to participate in the SEC quiz games on the capital market and

for doubtful accounts for the overdue loans issued to company director(s) without collateral in 2013.As to the 2015 annual financial statements, EIC executives failed to assess and update the fair price

ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 comparison was not carried out. Audit procedures were not performed to assess the reasonableness and reliability of the

through effective communication and leading by example. Principle 2.2 The board should ensure that the company’s annual and medium-term objectives, goals, strategies, and plans are consistent with the long

likely to be cash-based, these programmes should be designed and implemented in a manner consistent with the company’s long-term performance drivers. 6.7 Non-executive director pay The board should ensure

of the scope and practical application of the Standards to assist Standards users in interpreting, implementing, and applying the Standards in a consistent manner. Links to relevant frameworks, tools

annual report and accounts in order for shareholders to be able to assess the company’s performance, business model, strategy and long-term prospects. The reporting of relevant and material non- financial

to the audit team. Likewise, EQCR, despite not being part of the engagement team, is the individual with high audit experience, can assess the exercising of professional judgment by the audi t team and