the avai lability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow, investment plan including any other future obligations of the

) and (5) of the first paragraph shall not be applicable with respect to the following cases: 7 (1) an offer for sale of convertible bonds and underlying shares by the applicant required to raise its

Notification shall apply to outsourcing function related to business operation to a third party, excluding the following cases: (1) an appointment of a third party to be an agent or a broker of a securities

Notification _______________________ Clause 3 This Notification contains regulations related to an offer for sale of shares issued by a foreign company, which are applicable to the following cases only: (1) a

information Symbols or statements shall be specified at the top of the first page of the factsheet in the following cases: 17.1 In case of a mutual fund with high risks or complexity in accordance with the

at the top of the first page of the factsheet in the following cases: 17.1 In case of a mutual fund with high risks or complexity in accordance with the Notification Re: Rules in Detail on

statements shall be specified at the top of the first page of the factsheet in the following cases: 18.1 For retirement mutual funds receiving transfer of money from provident funds or receiving transfer of

earnings and subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow and investment plan including any other future

and is based on consolidated earnings and subjected to the availability of retained earnings on the separate financial statements. In all cases, dividend payment shall depend on cash flow and investment

expectations. Examples include standards for the investigation of problems relative to deposits, withdrawals and transfers made via electronic channels, and investigation of funds transfers going to the wrong