Presently, the digital asset business operators are required to hold shareholders’ equity as a minimum capital requirement to assure their sufficient capital for continuous business operations. Meanwhile, the current regulations on such criteria has not yet covered risks associated with custody of clients’ assets for the digital asset business operators who can access into or transfer customers’ assets.SEC has planned to revise regulations on capital requirement for the digital asset busin...

, such as Thailand and China, concern revenues. However, those in France are about depreciation and impairment of assets, while those in the US are about long-live assets and fair value. Discussion and

others are considering appropriate oversight of such activities. 2. Do these guidelines reflect government agencies’ unwillingness to support the digital asset industry?Answer                 The issue

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

duties in important tasks, for instance, final reviewing and revising audit manual and audit program to reflect changes in the professional standards and the monitoring process. The SEC therefore

need of improvement continued to decline. These positive facts reflect the overall quality improvement of audit firms and auditors in the capital market thanks to the continuous dedication and

). 2) Bond (see Part II):  Selection of Key Performance Indicators (KPIs) – The selected KPIs are relevant and material from an environmental standpoint and appropriately reflect two of the Issuer’s

of the company. And, more often than not, clearly articulated investors’ views and questions will influence company leaders’ thinking, particularly if they reflect a growing consensus. As investors, we

(referred to as the Principles), and of the wider community of stakeholders. The Principles are coordinated by the Executive Committee. They are updated typically once a year in order to reflect the

calculation will reflect position risk of assets and cover related business transactions, in line with international standards and the changing market conditions to serve the ongoing business operation and to