details, that cover several issues such as personnel readiness, investment management, receiving and delivery of funds’ assets and risk management.SEC has studied the supervision in other countries and

obligations thereunder. Unless a party is able to offset its position before the settlement date, the seller of futures is obliged to make and the buyer is obliged to take delivery of the underlying asset of

by means of exchanging in-kind for delivery; (3) being short selling of ETF units by means of purchasing such securities from foreign exchange for delivery; Short selling under sub clause (2) or (3) of

for delivering; (2) being short selling by means of exchanging in-kind for delivery; (3) being short selling of ETF units by means of purchasing such securities from foreign exchange for delivery; Short

Market Supervisory Board in relation to short selling of securities by means of borrowing securities for delivering; (2) being short selling by means of exchanging in-kind for delivery; (3) being short

government measures to control the epidemic situation of COVID– 19. Consequently, the customers change the method of work, resulting in delays in delivery or inspection of equipment or operations. As the

 pending for customer delivery. The group companies normally write‐off out‐of‐date inventory, and make provision for aged inventory and depletion in the value of fixed assets, if material, each quarter

, Hana's production is based on clients' orders, consequently, the majority of inventory are raw materials, expendable tools and work in process with little finished goods pending for customer delivery. The

customer delivery. The group companies normally write-off out-of-date inventory, and make provision for aged inventory and depletion in the value of fixed assets, if material, each quarter. Inventory days

 are raw materials, expendable tools and work in process with little finished goods pending for customer delivery. The group companies normally write‐off out‐of‐date inventory, and make provision for