relevant favourable prices and conditions. 11. Opinions by The Audit Committee and/or Director significantly different from those by The Board of Director - None - 12. Information of the company 12.1 Summary

rules to facilitate issuance of Green Bond, Social Bond or Sustainability Bond and provided the issuers with clearer understanding of the guidelines on the issuance and disclosure requirements, as follows

Capital (Section 96) |- Business Operation Rules |- Capital Adequacy Requirements |- Executives / Personnel | - |- Approval & Qualifications (Section 103, 104) |- Auditors |- Reporting Requirements |- Fees

Companies | - |- Registered Companies | - |- Know Your Clients | - |- Risk Disclosure | - |- Books & Records Requirements | - |- Online Submission | - |- Standard Practices | - |- Risk Control

Companies | - |- Know Your Clients | - |- Books & Records Requirements | - |- Online Submission | - |- Risk Control | - |- Compliance / Internal control | - |- Information Technology |- Internal operation of

In November 2022, the SEC published a consultation paper on the proposed amendment to capital requirements for digital asset business operators which includes paid-up and ongoing capital as well as

fees would not be required. Nevertheless, to be qualified, SMEs and startups must meet specific requirements, such as:             1.  File the registration statement to disclose company information

-making.   Any entity wishing to operate a digital asset business must obtain an approval from the Minister of Finance and meet the SEC requirements regarding, for example, adequate sources of capital

Finance and meet the SEC requirements regarding, for example, having adequate capital and putting in place measures to appropriately address cybersecurity issues. The approved operator must also conduct

and whose shares are primarily listed on the main market of an exchange in jurisdictions which are signatories to the MOU. Where corporations satisfy the requirements set out in the Framework