unable to find sufficient evidence to justify the management's decision to execute transactions for investment in two associate companies. In addition, the auditor could not reach a conclusion for the
transactions caused both companies to become PAF ' s subsidiary company and affiliated company, respectively, but the auditor was unable to review and audit to satisfy such investment value.(2) The financial
information on sufficient sources of fund and SICCO Advisory Co., Ltd., the financial advisor responsible for preparing such tender offer, is unable to verify the correctness and completeness of the submitted
considered such report.Previously, the SEC had notified AIE and AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the
where service provider is unable to perform the outsource activities; and (iii) measures to prevent conflict of interest are also required. For outsourcing to a company in corporate group which is a
KITHA shares is classified as acquisition of significant asset and related party transaction, the shareholders? resolution alone was unable to satisfy the requirements under regulations under the
specified on the website of the SEC Office. Clause 4 In case of a necessary ground causing the CIS operator to be unable to submit the sale report as prescribed under Clause 3 to the SEC Office within the
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency