percent of NTA, whichever is amount is lower, unless such foregoing relationships have ended for at least two years prior to the date of filing. Not being an auditor of the company, its parent company
. In that case, the board should publicly disclose their opinion for the shareholders' acknowledgment. Q: If the independent director of the parent company is also a director of a subsidiary company
the issuer, for example, customers, suppliers of raw materials, potential business partners of the issuer, the affiliated companies of the issuer (parent company, subsidiaries, subsidiaries of the same