Prioritise Advancing the Best Interest of Clients 40 Principle 3 Make Informed Investment Decisions and Engage in Active Ongoing Monitoring of Investee Companies 42 Principle 4 Apply Enhanced Monitoring of and

2019 was summarized below. • During the past year, there were no any special transactions or transactions came from the abnormal operations. • There was no significant change after the date specified in

, there were no any special transactions or transactions came from the abnormal operations. • There was no significant change after the date specified in the latest financial statement that may affect the

abnormal return than companies with Low ESG score or Low intangible capital ratio. High ESG score Low 𝑖𝑛𝑡_𝑐𝑎𝑝 𝑟𝑎𝑡𝑖𝑜 High ESG score High 𝑖𝑛𝑡_𝑐𝑎𝑝 𝑟𝑎𝑡𝑖𝑜 Low ESG score Low 𝑖𝑛𝑡_𝑐𝑎𝑝

responsive to the different needs of market participants without unfairly advancing the interests of any particular group to the disadvantage of others;  Promptly deal with identified issues and misconduct

the auditor not understanding the transaction recording system through the use of journal vouchers. In addition, an auditor did not separate journal vouchers into normal and abnormal transactions and

; · abnormal operation ; · compliance and alteration a network by unauthorized person. · Preparing a network diagram which having a detail related to scope of internal network and external network and other

[M] ▪ Attempt to trespass via the network ; ▪ abnormal operation; ▪ compliance and alteration a network by unauthorized person. 4 the importance operational system means securities trading system

independently and without bias, advancing beneficiary or client interests as their primary obligation. Governing bodies, and where relevant, individuals in a fiduciary position of responsibility for ultimate

organization, use of information and information systems in compliance with assigned roles and responsibilities, unauthorized access, abnormal and/or illegal use of information systems and user identification of