foreign exchange rate exposure must be fully hedged; 2. In the case that the mutual fund has the policy for distribution of return payment, the return payment must be straight forward and easy to understand
the company has a policy of paying dividend more than one time in an accounting period, the unpaid amount shall be carried forward and added in the calculation for the next dividend payment in the same
– in case of a listed company Criteria for approval: can be divided into four cases, depending on the nature of share price indication based on the resolution of the shareholders' meeting. 1 st case
unpaid amount shall be carried forward and added in the calculation for the next dividend payment in the same accounting period. (3) Dividend payment shall be completed within 90 days from the end of the
Individual Clients (SEC Circular SEC. Thor. 1/2547) To be filed within seven days of the following week. Monthly Reports Unaudited Monthly Financial Statement (Form Bor.Lor. 2 & Bor.Lor. 2/1
approval for EJIP must be submitted to the SEC because the offer for the sale of shares to executives must be reported pursuant to section 59 of the Securities and Exchange Act which may be burdensome and
(PO) Approval Qualifications and approval rules - Applicable to the offering of bills and bonds. - For the offering of bonds, the approval will be granted upon the registration of the transfer
Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content Financial reporting and audit oversight 1. Supporting
> Mutual Fund > Offering of Investment Units Regulations SHARE : Detail Content Offering for Sale of Investment Units Summary of regulations The initial public offering (IPO) period shall not be