operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive
it should be made available as soon as reasonably possible so that investors are able to make informed decisions based on it; this diminishes the likelihood of a false or distorted market. Information
______________________________________________________________________ Remark: The rationale for issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore
issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore, deemed necessary to determine the
financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such
investors; (2) clarify, amend or add information 8 (3) have an independent expert prepare an opinion relating to the accuracy, completeness or reliability of the information appearing in the registration
), due to higher contribution of C-Vitt and COVID-19 impact. Higher proportion of C-Vitt in total portfolio distorted the overall gross margin as C-Vitt operates under joint venture model so profit is
improvement of products’ spread margin with the reliability of production unit. * Note Please find further information in the consolidated financial statements. 2 Gross profit margin = Gross Profit (Total Sales
improvement was mostly a result of lower prices of raw materials this year and improvement of production reliability. Financial Ratios Q3 2019 Q3 2018 Gross profit margin 28.6% 20.2% Net profit margin 22.0
and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE