stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses

above items namely entertainment expense, deferred debit unrelated directly to business operation etc., including other expenses which classified as an extraordinary items namely loss from corruption of a

account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses and services. 2 In case where any material change is