where debt issuers have used the channel for offering to a limited number of investors for the wrong purpose by extending such offer to high net worth investors who knew little information on the issuer

include:   - disclosure of additional information to cover individual remunerations for executives of the highest rank, e.g., chief executive officer and managing director;    - extending the periods for

reporting period in case of changes to the securities or derivatives holding by extending reporting periods for small-scale transactions with permission to incorporate small-scale transactions into one report

appraisers for transactions in capital market in the following manners:                   (1)  Extending the approval period from 2 to 5 years. The lead appraiser, however, is still required to take

) Extending the time period for commencing the operation of the business from 180 days to 270 days from the date of obtaining the license. Under the proposed rule, the licensee could apply for an extension of

concept of ‘climate stewardship’. The on-going dialogue with investee companies is a powerful tool to encourage them to have effective oversight of climate-related risks that may affect the long-term value

information in a timely manner. The key points of the amendment are as follows:    1) Extending the reporting period for small transactions involving changes to securities holdings and allowing the

concept of ‘climate stewardship’. The on-going dialogue with investee companies is a powerful tool to encourage them to have effective oversight of climate-related risks that may affect the long-term

installment, no additional interest charged, this measure was considered for the debtors whose overdue not excess 90 days , however affer the extending the totalling of the installment period not excess 72

whose performance met the quality criteria but had been declined due to affiliation with audit firms failing to meet the requirement of four auditors at a minimum;           (3) Extending the period