. If any actions are found to be in violation of the laws enforced by the SEC, legal proceedings may be initiated, which could result in imprisonment and fines. In case of possible legal violations of
certainty the adequacy of funding sources and submit the complete tender offer to the SEC as soon as possible. For this case, such tender offer is considered materially incorrect and the SEC will consider to
warning of possible breach of investment terms in the redemption form.Given that the redemption was ahead of the five-calendar-year holding requirement to be eligible for the LTF tax benefits, {A}'s failure
the necessity of the offering of the securities at a low price (1) The benefits in comparison with the difference between the offering price and the market price that the Company will lose will be worth
498 mn with immaterial impact to CPN’s consolidated net profit. The difference versus GLAND’s reported statement of comprehensive income is down to the difference in accounting treatment of investment
498 mn with immaterial impact to CPN’s consolidated net profit. The difference versus GLAND’s reported statement of comprehensive income is down to the difference in accounting treatment of investment
/2018. 5. Opinion of the Board of Directors on the necessity of the offering of the securities at a low price (1) The benefits in comparison with the difference between the offering price and the market
same period in the previous year (YoY). The main difference came from the transfer of residential units between both years as the majority of the transfers will be made towards the second half of this
lower rate than should have been. Describe the risk characteristics, causative incidents, possible impacts (specify numerically if applicable), tendency or possibility of such risks. In the case that the
the Proposed Transaction as well as the possible impacts to the Company and/or to the Company’s shareholders. The IFA does not hold any responsibilities for the impacts that might arise from such