I have sent you the reporting package of SFC and SFT attached, please find.
By the way, we do not certify the reporting package of SFT on FORM 05 and FORM 09 because …….
FORM 05 : The line of “Allowance for bad debt” and “Advertising fee” should be classified to selling expenses.
FORM 09 : The Previous Amount on the line of “Cash dividends for interim” and “add net income (S/S) should be presented amount for the year-ended 12 month.