provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency. In this connection, the SEC issued a practice guideline in attending the training sessions as
sufficient information for investors to make an informed investment decision. Existing shareholders affected by dilution – the company must disclose clear and sufficient information in the notice calling
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial reporting disclosed to the public. The SEC requires the auditor in the capital market to
ESOP (the difference is that EJIP is based on existing shares, whereas ESOP involves issuing new shares for capital increase) Principles Creates returns to directors or employees Application of
Transferable Subscription Rights (TSR) is an instrument to enable investors with liquidity to sell or transfer their subscription rights. TSR is an instrument issued by a listed company to existing shareholders
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
shall not affect the existing rights of the unitholders. (2) The mutual management company may allow the unitholders to switch their investment units from one class to another. The procedure for the
shall not affect the existing rights of the unitholders. (2) The mutual management company may allow the unitholders to switch their investment units from one class to another. The procedure for the