income, expense in advance, property pending sale etc.. In the case where any other assets amounts to five percent or more the total assets, it shall be separately demonstrated next to item No. 10

commitment specified in its application unless where there is a difference in the details which does not cause such qualification demonstrated in the application process changing materially, and the SEC Office

) (7) (8) and (9) and harmonize with the elaborate commitment specified in its application unless where there is a difference in the details which does not cause such qualification demonstrated in the

........); and having additional paragraph explains the matter of: ( 4.3 Information demonstrated which are not conformed with material fact due to: ( 4.3.1 selection of an inappropriate accounting policy

” means total liabilities deducted by qualified liabilities . (6) “ total liabilities ” means: (a) all of the liabilities shown in the financial statements, excluding the following liabilities; 1

) “ general liabilities ” means total liabilities deducted by qualified liabilities . (5) “ total liabilities ” means (a) all of liabilities shown in the financial statement but not include the following

has shown that it has already borrowed securities and the customer is able to deliver securities pursuant to the short sale items within the time period prescribed by the clearing house under the law on

Commission governing the maintenance of financial status of a licensed securities company; (2) shareholders’ equity as shown in the latest financial statement that has been audited by an auditor approved by

governing the maintenance of financial status of a licensed derivatives broker; (2) shareholders’ equity as shown in the latest financial statement that has been audited by an auditor approved by the Office

liabilities ” means total liabilities deducted by qualified liabilities . “ total liabilities ” mean: (1) all liabilities shown in the financial statement but not including the following liabilities: (a