-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument issuers Exercise of voting rights in a shareholders’ meeting Dividend payment Fees

of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument issuers Exercise of voting rights in a shareholders’ meeting Dividend

capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument

reports Scheme amendment Increases in registered capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund

capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument

of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument issuers Exercise of voting rights in a shareholders’ meeting Dividend

capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument

an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument issuers Exercise of voting rights in a shareholders’ meeting Dividend payment Fees Procedure

of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt instrument issuers Exercise of voting rights in a shareholders’ meeting Dividend

evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor