the guarantor of income and as a joint debtor with the lessee; An agreement of three parties comprising the guarantor of income, the lessee and the REIT, shall be established with a covenant stating

" means agreement whereby one party called "lender" transfers securities to the other party called "borrower", under arrangement of which borrower agrees to subsequently transfers securities issued by the

Firm Qualifications   ​having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such

sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard