Key audit matter
An audit topic the auditor considered especially important in auditing the financial statements.
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Glossary
Short explanations of recurring disclosure terms used across the archive.
Modified opinion
An audit opinion that is not a standard unmodified opinion, including qualified opinions, adverse opinions, or disclaimers of opinion.
Related party transaction
A transaction or balance involving parties connected to the listed company, its controller, management, or affiliated entities.
Guarantee
Credit support provided by a company or subsidiary for another entity’s debt or obligation.
Delisting risk warning
A market warning that a listed company may face delisting-related risk under exchange rules.