appropriate audit evidence and the possible effects are material, but not pervasive, resulting from: ( 2.2.1 circumstances beyond control of the entity (paragraph.........); ( 2.2.2 circumstances relating to

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

possesses strong financial position and reliability. It is, therefore, deemed necessary to determine the minimum paid-up registered capital of such person.

, settlement method and setting price, etc.. Moreover, investor should consider the suitability of such investment with the investor owns investment objective and financial. 3. Risk of loss beyond initial margin

the contract’s value, a relatively small movement of the market can lead to either large losses or gains within a short period of time. The Client may sustain losses significantly beyond the amount of

resources for settlement of such encumbrance. 19. Other liabilities means liabilities beyond specified in the items No. 12-18, namely accrued interest payable of money of loan, debenture and other debt

Clause 3(5) at least once every two years unless the first attendance of such training occurs after such approval has been granted, in which case the Office may extend the interval of such training beyond

clearly understands such investment or transaction; (3) give advice to the client with balanced view [i] composing of characteristics, strong points, limitations, returns, and possible risks of risky or

the core businesses of the Company and the subsidiaries, including at least comparative information during the past three years. Additional similar information beyond the past three years’ period may

Company and the subsidiaries, including at least comparative information during the past three years (or up to the actual operation period). Additional similar information beyond the past three years