, having obtained sufficient and appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive to the financial statements ; from ( 2.1.1
Securities and Exchange Commission concerning the Principles for Undertaking Securities and Derivatives Businesses . Division 3 Substance of provisions _____________________________ Clause 4 The requirements
requirement according to the principles of the Notification of the Securities and Exchange Commission concerning the Principles for Undertaking Securities and Derivatives Businesses . Division 3 Substance of
........); 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
) securities companies other than the securities company under (1) and (2) but not including financial institutions established by any other law which have obtained securities business license after acquiring a
financial institutions established by any other law which have obtained securities business license after acquiring a status as financial institution; (6) a person who obtains derivatives business license in
. General information and other material facts 19 Part 2: Corporate Governance 6. Corporate governance policy 21 7. Corporate governance structure and material facts related to the board, 23 subcommittees
obtained an approval to establish from and having registered [such establishment] with the SEC Office; (2) an association relating to supervision of a derivatives intermediary, of which objectives is for
shall have a casting vote. SECTION 13. Any commissioner who has an interest in the matter to be considered shall declare such interest and shall be prohibited from participating in such consideration
matter which has already been subject to specific regulations under other Notifications. Clause 6 In outsourcing function related to business operation to a third party, an intermediary shall comply with