”) Type of fixed asset 1 set of cable modem termination system machine, Signal analyzer machine, RF analyzer machine, industrial router machine, and 3 sets of function test equipments. Averaged 5 years of

and China, resulting in main customers decreasing purchase orders and postponing investment plans for additional capacity in the country temporarily. However, we have seen recovery signal for the HDD

support project in the first quarter of 2019 is more difficult and varied than the previous year which effected higher cost than the first quarter of 2018 6. Cost of goods sold (E-Commerce) Cost of goods

was more difficult and varied than the previous year which effected higher cost. Therefore, the proportion of cost decreasing is less than the proportion of revenue decreasing. 6. Cost of goods sold

for equity crowdfunding. Furthermore, in the case of ICOs, imposing the aggregate limit would not be an effective investor protection mechanism. This is because it would be very difficult to enforce and

new clients in the COVID- 19 situation is quite difficult. The managements and team brainstorm for strategy how to propose work that is suitable for the COVID-19 situation as the alternatives to the

from poor timing and end up buying and selling at the wrong times. /Timing the market is too difficult. “It is a losing strategy” gChasing (short term) past performance has been a basic investment

that are difficult to detect. For example, (1) fraudulent transactions through a subsidiary located overseas that has obscure business objectives and is hard to inspect, (2) trading transactions and

loss more efficiently; ·      Encouraging  institutional investors to disclose their voting policy and voting results of each shareholders’ meeting to send a signal to the listed company as to what

intend to provide. Auditors should be aware that KAMs can signal risks to investors; therefore, their writing of KAMs and their considerations regarding the number of KAMs should be done with care. To