must disclose material information in the Registration Statement and Draft Prospectus (“the Filing”) prior to the offering of such securities; (2) Requiring the Filing to be submitted via Form 69-1

The existing regulations for newly issued share offering through PP require that listed companies submit an application for approval to the SEC and disclose material information related to the

SEC regarding the revision and modification of mutual fund projects.  SEC may approve the revision of a project if the revision does not have material impact on the unitholders and does not

material ESG factors into equity analysis of listed companies and incorporate them into their research reports. The intermediaries have an important role in sustainability-related information chain as they

. ("YNPI"), YNP?s subsidiary, which did not comply with the generally accepted accounting principles. Moreover, auditor was restricted by the company?s executives in accessing material information necessary

was accordingly material information of which investors should be informed. (2)  Relationship between the applicant and a major counterparty and debt repayment ability of such counterparty despite the

company's shares, had prepared and submitted incomplete and inaccurate information. The said information was material for identifying the persons who had taken benefits from having access to or learning of

way. Furthermore, in the event that the investment proposal is rejected, the company will face a material loss from the advanced payment for land acquisition in other projects, including the loss of

respective auditors promptly so that the investors and shareholders will be able to monitor the companies? operating results and financial statements and use such material information for investment decision

submit or disclose material facts that POLAR ceased operating all or part of its business due to a court-ordered receivership on 3 August 2017, POLAR concealed such information and other activities