each customer separately from the account of its own, in accordance with the rules specified in the notification of the SEC. In cases where the derivatives business operator has advanced its own asset to

cash equivalents as of … (beginning of period) Cash and cash equivalents as of ... (end of period) Supplementing information on cash flows …………………………………………. …………………………………………. The …………………… Securities

outstanding shares are held by the company under (a); (c) Any company whose shares are held in continuous chain beginning from the company whose shares are held by the company under (b), provided that the

fifty percent of the total number of shares with voting right of such company; (c) a company holding shares of other companies in all upward levels of shareholding, beginning with the company holding

/ [(the number of employees at the beginning of the period + the number of employees at the end of the period)/2] Position Names – Last Names Leader of Audit Firm 1. Persons with the highest responsibility

percent of the total paid-up shares with voting rights of such company; 3. a company holding shares in subsequent levels, beginning with the company under 2., provided that the shareholding in each level

holding shares of other companies in all upward levels of shareholding, beginning with the company holding shares of the company under (b) and shareholding in each level exceeds fifty percent of the total

rights of such company; 3. a company holding shares in subsequent levels, beginning with the company under 2., provided that the shareholding in each level exceeds fifty percent of the total paid-up shares

satisfies the need of the user, and reducing the integrity risk by the content covering the development procedure or alteration from the beginning such as request including take the developed operation system

a specified location. 8.2.3 Procedures for normal operation ranging from the beginning until the ending process of critical business functions, such as, submission of securities trading orders