capital (1) Closed-end mutual fund: 1) The increases shall be specified in the scheme before the IPO; 2) The increases shall not make the total investment unit value exceed the registered scheme
scheme capital (calculation based on the par value); 3) An additional offering of investment units to increase the scheme capital can be made after the change in the scheme capital has been registered
increase authorized share capital shall be announced on the day of selling the investment units. 6.2 Open-end funds (1) Calculate the NAV and investment unit value at the end of every business day. (2
investment unit value as of the business day before selling the investment units to increase authorized share capital shall be announced on the day of selling the investment units. 6.2 Open-end funds (1
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
values using a fair price. The value per investment unit shall be rounded up to a minimum of 10 decimal digits according to international standards. (2.3) Increase or reduce the number of investment units
an ability to create income and increase market share. Moreover, doing CSR will help reduce expense on energy by using renewable energy. Q: Does CSR help increase income or profits? A: CSR may be
the benefits thereof from one LTF to another LTF, shall be completed within five business days. (3) The criteria for dividend payment are different from other funds. The mutual fund management company
the benefits thereof from one LTF to another LTF, shall be completed within five business days. (3) The criteria for dividend payment are different from other funds. The mutual fund management company
accounting profession to be in line with international standards To raise the quality of financial information contained in the financial statements of the entities in the capital market, the SEC puts its