users of the financial statements and reflect more clearly the business operation pattern and the business risks, especially classification and measurement of investment and allowance for impairment
presentation of auditor?s concerns with key risk factors and risk handling methods clearly identified.? The New Auditor?s Report Educational Project aims to provide knowledge and usage guide to the new auditor?s
new clients during the account opening process. Hence, such information must be accurate, complete, up-to-date, and clearly separated from other information. In case of significant revisions/updates
approval and decline of approval for the above matters with respective supporting reasons, and clearly provide information to the bondholders together with the opinions of the bondholder representative
the Notification of the Office of Securities and Exchange Commission No. SorJor. 31/2563 dated 27 March 2020. It shall, also, clearly disclose the events that cause obstacles or limitation to its
legal enforcement can be arranged. Replacement mechanisms must be clearly disclosed in the filing and drafted prospectus. The regulations will go into effect from 1 May 2020 onward
regulations on securities allotment to related persons of issuing companies such as directors and executives, providing that the issuing companies must clearly define the portion to be allotted to the related
technology, such as provision that requires business operators to disclosure its financial statements to the public via traditional channel only. Moreover, the current laws do not clearly state the SEC’s
potential impacts on the bondholders both in cases of approval and decline of approval for the above matters with respective supporting reasons, and clearly provide information to the bondholders together
providers. In addition, investment token issuers who provide deposit and custodial service on self-issued investment tokens would be required to establish a system or mechanism for clearly segregating DA of