Master Plan, which may affect fee income of commercial banks, and preparation for the International Financial Reporting Standards (IFRS9) coming into effect January 1, 2019, and the Basel III capital

, 2018, and September 30, 2018. 6 Market, dated November 20, 2018, both coming into effect January 1, 2019. The new regulations stipulate that listed firms shall rotate auditors who have performed their