has already served SEC’s sanction in full.   In considering a punitive measure, SEC takes into consideration the following factors: related roles and behaviors of the person(s) under consideration, the

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

, expenses and tax benefit conditions before making any investment decision to make sure that they would be entitled to receive benefits and would not be in breach of LTF and RMF criteria. In all cases

companies. They serve as a vital early warning on issues.” 2 CalPERS Beliefs http://www.calpers.ca.gov/eip-docs/about/pubs/calpers-beliefs.pdf [ 9 ] Letter Proxy vote and explanation why In-person meeting

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

in the similar manner as an ordinary person undertaking the like business under the similar circumstance. Any matter proven by the director or executive that, at the time of considering such matter

continuously encouraged and monitored the improvements of both the quality of audit firms and that of individual auditors and we have noted that auditors and audit staff who belong to audit firms with effective

accept no responsibility for loss occasioned by any person acting or refraining from action as a result of any views expressed in these pages. No one should act upon such information without appropriate

Company and its subsidiaries and related parties of the Company and its subsidiaries as from 31 December 2016 to 31 December 2017 can be summarized as follows: Individual / Juristic Person Who May Have

marginal part, which represents the dynamic behaviour of each individual marginal, and the copula part, which represents the joint dependence among those individual components. Specifically, the REITs