To enhance clarity and consistency with the current business practices of the private sector, the SEC has issued regulations revising the characteristics of “bills” deemed as “securities,” which

2023.  Essentially, the regulations as amended by the Capital Market Supervisory Board are as follows:   (1)  Clarifying the characteristics of an investment company, referring to a company that engages

investors at any given time; (2)  having the characteristics of fundraising from the public in general with advertising or solicitation regarding the issuance of bills, excluding bills with the principal and

percent of the term funds were offered to retail investors. The key specific characteristics of term fund are the inability to redeem investment units before maturity date and the possibility of

(2018). Under the proposal, the qualifications or prohibited characteristics of digital asset business license applicants, their directors and major shareholders under Clause 3* (10), (11), and (12) (b

public  and the rules relevant to listed companies on the SET and the mai. This is to ensure clarity on the characteristics of business undertaking that may be deemed an undertaking of business as an

Businesses and in alignment with the specific characteristics and risks associated with different types of digital assets* while adhering to international guidelines and the practices of foreign

presentation of the investment amount and the gains from loss of control in subsidiaries. In addition, the information disclosed in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is

in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is likely to affect the rights and interests of shareholders or the decision making on investment. For example, an