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
bondholders both in cases of approval and decline of approval for the above matters with respective supporting reasons, and clearly provide information to the bondholders together with the opinions of the
-approval of each option clearly to the bondholders, together with the reasons and opinions of the bondholders' representative. Furthermore, the SEC requests the bondholders to scrutinize the information in
information necessary for decision making.?The key points of change include the requirement for the fund title and the advertisement warning to clearly state that returns are not guaranteed and pre-maturity
allotment. The opinion of board of directors must be clearly disclosed in the notice calling for shareholders? meeting to provide sufficient information for decision making of shareholders. The revised
users of the financial statements and reflect more clearly the business operation pattern and the business risks, especially classification and measurement of investment and allowance for impairment
presentation of auditor?s concerns with key risk factors and risk handling methods clearly identified.? The New Auditor?s Report Educational Project aims to provide knowledge and usage guide to the new auditor?s