of Business in Capital Market 3.1 Regulatory Summary for preparation and submission of financial statements 3.2 Rules related to CFO and Chief Accountant 3.1 Regulatory Summary for
sponsors T he Chief Executive Officer or the Managing Director (CEO or MD) must make a list of sponsors pursuant to the decision of the board of directors, with the characteristics of each sponsor. The
. Signature of the applicant is required. Certification of audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm in the form as publicized in
audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm in the form as publicized in the SEC's website. Signatures of audit firm's leader
the Chief Financial Officer (CFO) and accountants Public Offering (PO) Secondary Public Offering (SPO) Private Placement (PP) of shares: in case of a non-listed company in the stock market Offer to
the effects on shareholders: In case of a possible high dilution effect: Means the number of shares being offered is > five percent of paid-up shares at the date of the decision of the shareholders
which the auditor is attached as prescribed by the regulations summarized below: Individual Qualifications (1) being a certified public accountant whose license is still valid; (2) being a leader of an
company must consider possible impacts on the unitholders. (3) A resolution of the unitholders, pursuant to rules specified in the scheme and the commitment, is obtained. (4) In requesting a resolution
company shall deliver the securities and assets as soon as possible. 2.3 Management fees For management fees, the rules for general mutual fund shall apply as follows: (1) A fixed rate, or a percentage