.   Asset management companies are required to state which liquidity risk management tools they choose to use clearly in the investment management scheme and in the fund prospectus

auditing and reviewing the financial statements, is therefore a key factor in making the financial statements reliable; and when the international standards change, SEC is required to revise the rules

clear, and to amend the rule to be more flexible as that the use of proceeds which differs from what stated in the filing will be required to obtain an approval from a shareholders’ meeting only if the

provide investors with more variety of investment alternatives and increase experiences in overseas investment while the service provider is required to comply with rules and practices prescribed by the

in part of disclosure of financial condition and operational result, corporate governance and business takeover will be relaxed. Such foreign company will, however, be required to comply with foreign

check and balance mechanism of the business operators. Accordingly, the business operators including those doing business in form of financial conglomerate are required the independent directors at least

effect.    The issuing companies are required to prepare notice calling a shareholders? meeting with thorough information on dilution effect caused by CD issuance including 1) number of shares reserved for

will also be required for the purpose of general administration and cooperation; for instance, publishing unit pricing, distributing reports to unitholders, and managing dispute resolution. ?The SEC in

and adverse conclusion along with 2012 financial statements due to limitation on scope of audit imposed by its management.  PRO is required to file with the SEC and publicly disclose the rectified and

statements preparers and CFOs. In any case, auditors and audit committees will still be required to verify the accuracy and completeness of financial reports.?A well-balanced ecosystem whereby accurate and