related receipt and payment transactions, and the accounting records practice. The company was also required to examine the issue raised by the auditor whether the questionable transactions of land sales
.............................................................................. 43 United Kingdom: Clear Policies Move the Needle on Stewardship and Engagement .................................... 45 KEY QUESTIONS TO ASK BY SECTOR Taking Investment Lessons from Socrates: Asking
clear, it has been supplemented by a range of regulations and guidelines, many of which are still considered relevant or in force from several years before, even when more recent statements may cover the
to prevent recurrence of such unlawful act; (g) level of the wrongdoer’s cooperation with the SEC Office, which in case where the wrongdoer is a legal entity, shall include the clear instruction of
executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in
findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among
receive the funds raised during subscription period. Therefore, the Capital Market Supervisory Board agreed to revise the rules on the debenture crowdfunding to exempt the previous All-or-Nothing rule and
end of ICO period? Comments: 6. Minimum threshold amount to be raised from each ICO An ICO issuer shall set a minimum threshold amount to be raised from each ICO or a soft cap. If the minimum
uncertainty of the funding attained. Meanwhile, the supporting bank is still considering the loan for the company and the capital raised from rights offering depends on the right exercising of the existing
the framework of information exchange and capacity building for FinTech development and sustainable finance may also be raised for discussion during the summit.Furthermore, SEC Secretary-General and