investor access to information prepared by professionals with understanding of foreign products for investment decision-making. With respect to movement to a host country, professionals approved by the
below:1. Classification of complex fundsTo promote the launch of mutual funds with more innovative and complex investment policies in response to different risk profiles of investors, the SEC is
SEC Secretary-General said “With respect to the policy of SEC to enhance the protection for investors in the capital market, auditors and audit firms is deemed to play an important part in the
and Q1/2014 financial statements respectively due to limitation on their scope of audit/review. Accordingly, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to
information recording system with respect to derivatives trading, especially pre-trade information and post-trade information in order to support monitoring and examination after derivatives trading (audit
reaches or crosses the trigger points for which the reporting obligations with respect to both type of securities are required, then a report for each type of securities shall be filed separately). Name of
securities reaches or crosses the trigger points for which the reporting obligations with respect to both type of securities are required, then a report for each type of securities shall be filed separately
the trigger points for which the reporting obligations with respect to both type of securities are required, then a report for each type of securities shall be filed separately). Name of person(s
and convertible securities reaches or crosses the trigger points for which the reporting obligations with respect to both type of securities are required, then a report for each type of securities shall