related receipt and payment transactions, and the accounting records practice. The company was also required to examine the issue raised by the auditor whether the questionable transactions of land sales
4) Environmental: risk of pollution in the water, air or soil, waste management, biodiversity impacts. During the SEP audit process, any non-compliance issues identified are raised in order to
), amount of capital to be raised, number of units offered, offering price, type of unredeemable units; - Specify the purpose of the REIT fundraising; in case of real estate investment purpose, identify the
preventing investors to fall victims for fraudulent solicitations, as well as being a mean of elevating the protection for investors.”The public can use SEC Check First application to search information on
does not necessarily mean 1:1 ratio.
.__________________________ Remark: * Insurance companies mean life insurance companies and non-insurance companies, excluding local branches of foreign life insurance companies and foreign non-life insurance
receive the funds raised during subscription period. Therefore, the Capital Market Supervisory Board agreed to revise the rules on the debenture crowdfunding to exempt the previous All-or-Nothing rule and
findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among
end of ICO period? Comments: 6. Minimum threshold amount to be raised from each ICO An ICO issuer shall set a minimum threshold amount to be raised from each ICO or a soft cap. If the minimum
expected to help tackle with the issues concerning discounted private placement, capital increase without clear objective or use of money raised through capital increase for other objectives.