limited by the companies? executives.Both AIE and AI must submit the corrected and audited annual financial statements 2015 together with the corrected annual financial statements 2014 and the financial

disclaimer and expressed a qualified opinion on the said financial statements because the scope of the audit was limited by the companies’ executives. Both AIE and AI must submit the corrected and audited

which must be corrected, and the root cause analysis for such errors.  The study also proposes recommendations on important factors which play an important role in the accurate preparation of financial

Market Supervisory Board or the SEC Office, nor having corrected the financial status or the operating result as ordered by the said authorities. 4.8 Having not been ordered by the SEC Office to amend the

period until the applicant has corrected the application or submitted additional documents fully according to the record of defect. (Unofficial Translation) 2 Service Channel Location: The Securities and

processing period until the applicant has corrected the application or submitted additional documents fully according to the record of defect. (Unofficial Translation) 2 Service Channel Location: The

ought to be aware of the failure to maintain the capital, unless prior to expiration of such period the capital is corrected in accordance with the Notification concerning Maintenance of Capital for not

capital, unless prior to expiration of such period the capital is corrected in accordance with the Notification concerning Maintenance of Capital for not less than five consecutive business days; (3

on the record of defect and the list of evidentiary documentation. ** The SEC Office will not consider the application or begin the processing period until the applicant has corrected the application

. These adjustments should be detected and corrected before submitting the trial balance to the auditors. From the interview with auditors and financial statements preparers, the preparers are not certain