transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods
transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
preparation and submission of financial statements The financial statements and consolidated financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section
other benefits with value exceeding those traditionally acceptable from persons or juristic persons who have stakes in the SEC operation. This is to ensure that the SEC operation is reliable, transparent
information to investors, and a good disclosure of information should be free flow, namely, investors should have equal access to information. Information must be accurate, reliable, adequate and timely. In
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
monitoring performance are determined”. (G20/OECD Principles of Corporate Governance, 2015, p.9) 3. The Corporate Governance Code The CG Code has two main parts: Part 1: Principles and Sub-Principles Part
interests Conflict of interests Solutions Related party transactions The pricing of the RPT must be determined with reference to the market price; A clear contract and policy is made; Fair