effects on the financial statements of undetected misstatements, if any, could be material but not pervasive ( 2.2.1 Circumstances beyond the control of the entity (paragraph number........) ( 2.2.2

operator’s proprietary trading shall arrange to have systems for administrative management and management of risk which could arise from such investment, at least in the manner in accordance with the guideline

of the use of securities business for money laundering and financing of terrorism that could damage the reputation of intermediaries. Regarding the Know-Your-Client/Client Due Diligence (KYC/CDD

presented in the latest audited financial statement is in a positive position. If there is a capital increase after such financial statement, the increased amount could be added to the shareholders’ equity

. (b) The criteria for eligibility of engagement quality control reviewers through the technical qualifications and the degree to which the reviewer could be consulted on the engagement without

notes, convertible bonds, or warrants could redeem or exercise their rights anytime during the exercise period, the issuer shall submit the report under the first paragraph to the SEC Office within 15

respective local market could apply for an expedited review process if it intends to invest in a master fund that meets the requirements set out in the SFC and SEC Circular (“MRF-eligible master fund

low; · indications of an imposed limitation of scope; · indications that client could be involved in money laundering /criminal activities; · reasons for proposed appointment /re-appointment. 6 Does the

threats to independence and objectivity and take appropriate actions, including withdrawing from an engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying

” means a person who performs the duty of assisting decision making to invest or trade capital market product and could access information on investment by virtue of performing such duty, regardless by