Manipulation of Documents / Numerical Figures and False Reporting
Basic Principles
- 1. Recording and reporting of all information must be performed with clarity and honesty.
- 2. Manipulation or alteration of documents and numerical figures by employees due to their deliberation or carelessness must be recognized as a clear violation which could greatly damage the company's profit by altering decision making or judgment as well as causing misjudgment of higher rank supervisors or related departments.
- 3. Specifically, all financial documents including settlement of accounts must be fairly documented in accordance with tax law, company's financial basis and must be reported to interested parties such as shareholders.