opportunity to correct their mistakes or pay remedies in protection of investors? interest as summarized below: 1. Asset management companies shall correct errors promptly within the next business day after

Monetary Authority of Singapore to double check UBS?s document to ensure its accuracy and completeness. Regarding Form 246-2 irrelevantly filed with errors by UBS on August 24, 2001, the SEC urges anyone

?s finding that he had made audit mistakes and failed to comply with the auditing standards in performing the audit of financial statements of public limited companies applying for public offering of

for one year from September 22, 2011. The order has been issued after the SEC?s finding indicated his audit mistakes and failure to comply with the auditing standards in peforming the audit of Nippon

financial statements (paragraph........); ( 5.5 Significant mistakes in financial statements arisen after dissemination and the financial statements required restatement (paragraph........); ( 5.6 Others

financial position (paragraph........); ฆ 5.4 Correction of previous year’s material misstatement in financial statements (paragraph........); ฆ 5.5 Significant mistakes in financial statements arisen after

repeating the same mistakes, and concurrently obtained many of his client authorizations to make decision on behalf of them. The SEC therefore suspended him from duty as an approved securities market

. Balance at the beginning of 25x0 x x x x x x X (x) x x 2. Accumulation from correction of mistakes x x x 3. Adjusted balance x x x x x x x (x) x x Alteration between two periods 4. Appraisal surplus x x 5

) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus (deficit) in investment x 6. Retained

the beginning of 25x0 x x x x x x X (x) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus