benefits and shortcomings as well as the potential impacts on the bondholders both in cases of approval and decline of approval for the above matters with respective supporting reasons, and clearly provide

above matters with respective supporting reasons, and clearly provide information to the bondholders together with the opinions of the bondholder representative. The bondholders are, therefore, encouraged

March this year.The key changes to the rules include:  - To re-define the term, ?patron? as any person who makes contribution to the issuer clearly and continuously, or any person who has a potential to

their own discretion in choosing RMF or LTF destination funds if the transfer criteria are clearly disclosed beforehand in the fund scheme for the unitholders? information;    - Requiring asset management

public offering (IPO) companies. The purpose is to ensure that CFOs and accountants clearly understand the expected roles and responsibilities in preparing financial reports and internal control system

useful contributions to the issuing company clearly and continuously, and to limit the collective shareholding of all patrons and related persons up to 25 percent of the IPO shares sold; 2. To shorten the

must comply with derivatives investment rules and be managed with due care for the benefit of investors. Maximum limit of derivatives investment must be set and clearly stated in the prospectus together

(FA), save for offerings by financial institutions which are also SEC-approved FA. On information disclosure, notice calling a  shareholders? meeting must clearly state material information including

out derivatives positions  before reaching expiry dates and open new positions of next trading series. The client also allowed her to make trading decision; however, did not clearly specify details of

clearly provide information to the bondholders together with the opinions of the bondholder representative. The bondholders are, therefore, encouraged to thoroughly review the information and exercise