manners: 1. having a possibility to be unable to treat shareholders fairly by giving benefits to any group of shareholders, which will create an advantage over other shareholders or give inappropriately

Market Supervisory Board relating to the Offering of Units of Infrastructure Trusts; (4) the trustee or the registrar shall prepare a document representing the rights in the units to give to the unit

agencies or their directors or executives fail to give clarification or make correction within the specified period, the SEC Office may revoke the approval under (2); and (2) revoke the approval of the offer

house and central securities depository shall hire an auditor to audit and give opinion on its financial statements. An auditor shall have the following qualifications: (1) is not a shareholder or

transacted on an arm’s length basis. 5. If the proceeds may or will be used to finance acquisitions of other businesses, give a brief description of such businesses and information on the status of the

have been introduced and, to the extent the development of new products or services has been publicly disclosed, give the status of development. 3. Summarize information regarding the extent to which the

no futher consideration the related issue. 3. Appointment of Independent Financial Advisor (IFA) to give the opinion on the acquisition of assets and also submits this opinion to Securities and

persons from whom they will be acquired and how the cost to the issuer is/or will be determined. 5. If the proceeds may or will be used to finance or refinance the acquisition of other businesses, give a

independent prudence or having other relationship in such a way as be unable to give independent opinion relating to the operation of a company: O yes (please specify in detail) O having relationship with the

in conflict in such a way as to obstruct independent prudence or having other relationship in such a way as be unable to give independent opinion relating to the operation of a company: O yes (please