Discuss with management the following matters for the period
between the balance sheet date and the date of approval of
financial statements by the board of directors :
(a) Changes in tax law. rates, amended assessments, etc.
(b) Pending litigations and settlement of same.
(c) Liabilities in dispute or being contested, such as customers'
claims, guarantees, creditors' invoices.
(d) Dividends and appropriations.
(e) Any permanent diminution in value of investments.
(f) Losses of important customers, exceptional bad bebt losses,
or assigning of debtors.
(g) Changes in accounting and financial policies.
(h) New borrowings, issue of shares or other financing.
(i) Purchase or sale of major assets or equipment.
(j) Group re-structuring.