financial institutions, the auditors determined the audit scope for collateral management system by selecting 5 transactions having the highest value. These samples alone could not meet the testing objective
quotation price or at a minimum price pre-determined on the issue date of such bonds by a securities company which has been appointed as the selling or redemption agent of such bonds, such securities company
reasonable price and not be deemed as transfer with less than reasonable consideration or that prejudice the creditors: (1) book value in accordance with the accounting standards; 6 (2) value determined by the
empirically provides rational explanations for this phenomenon by investigating whether the incremental pricing effects are determined by future earnings uncertainty and firm fundamentals that are founded on
value in accordance with the accounting standards; (2) value determined by the financial advisor as reasonable price for transfer of assets that has taken into account credit enhancement for
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
tail dependency evolves, and then seek to examine the effects of tail dependence on optimal portfolios. Keywords: REITs, Dependence Structure, Tail Dependence, Conditional Copula JEL Classification: G10
for principal and interest by the Ministry of Finance and redempted by holders with specific or minimum price determined as of the issuing date does not provide personnel approved by the SEC Office in
” 31means a fund established for employees of multiple employers. “wages” means the money paid by the employer to the employee as remuneration for working, whether determined, calculated or paid as the
where documents, evidence or property of the special purpose juristic person are stored, during the hours between sunrise and sunset or during the working hours of such places, in order to examine the