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
the accounting periods that the mutual fund have retained earnings or net profit, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2
, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2) Dividend payment by issuing investment units to unitholders is prohibited. Retained
meetings no restrictions a yearly unit holder meeting is mandatory, a resolution of unitholders shall be sought through an organized meeting 7. Leveraging (including issuing of debt instruments) no
the public. A listed company must use proceeds from the approved offering of shares in accordance with the objectives of the capital increase indicated in the notice calling shareholders' meeting. A
unitholders shall be sought through an organized meeting 7. Leveraging (including issuing of debt instruments) no restrictions not more than three times of the equity (the same as applied for IFFs) 8
inside information related to a securities issuing company Nature of the acts Purchase or sell securities or enter into a derivatives contract related to securities, either for oneself or other persons
Supervisory Board No. TorJor. 19/2553 Re: Rules for Listing Names of Persons on Database of Directors and Executives of Securities Issuing Companies The Notification of the Office of the Securities and Exchange
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