severe damage or a negative impact on public interest, or when a chance to clarify cannot be given to the alleged offender per se. If the gathered evidence presents a sufficient ground for enforcement, the

ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of entities in the capital market, the SEC may disregard such facts as a cause for

ratings of income guarantors+ financial highlights from the latest last three years (or as available) + RM's opinions/analyses on the guarantor's ability in fulfilling the contractual agreements