-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
which shall be opened for service at least throughout the working hours of the intermediary . (2) promote or disseminate information on the arrangement under subclause (1) to clients; (3) visibly reveal
service at least throughout the working hours of the intermediary. (2) promote or disseminate information on the arrangement under subclause (1) to clients; (3) visibly reveal the redemption prices; (4
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
new clients during the account opening process. Hence, such information must be accurate, complete, up-to-date, and clearly separated from other information. In case of significant revisions/updates
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 bondholder representative