compliance with other criteria related to preparing financial statements under the Notification of the Capital Market Supervisory Board concerning Rules, Conditions and Procedures for Reporting the Disclosure

Market Supervisory Board concerning Rules, Conditions and Procedures for Reporting the Disclosure of Financial and Non-financial Information of Securities Issuers, only in the part related to the

shall be as prescribed in Part 2; (2) a submission of registration statement and draft prospectus shall be as prescribed in Part 3; (3) a disclosure of information concerning the financial position and

their highest benefit, support of financial service competition, transparent data disclosure and maintenance of financial stability, among others. Meanwhile, commercial banks’ customers, especially small

be in compliance with the rules under Division 3 of this Chapter. Clause 13 Disclosure of the financial statements and consolidated financial statements of an issuer of debt securities in a

manager’s board of directors; (b) a supervision over the company’s disclosure of information that would make the disclosure on its financial status and operation, transactions between the company and the

the model in each accounting period. In addition, it establishes the hedge accounting principle to align with the risk management strategy and establishes the disclosure requirement on financial

Exchange Commission concerning Approval of Foreign Auditors. (3) the auditor’s report under (2) shall not have the following meanings: (a) the preparation and disclosure of information in the financial

Supervisory Board concerning Rules, Conditions and Procedures for Reporting the Disclosure of Financial and Non-financial Information of Securities Issuers; (b) the auditor’s report shall not express any of the

unbiased manner as would normally be expected from person of the same profession; 14 (4) disclosure of any conflict of interest as financial advisor or any other interest in such securities shall be