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
contained in the registration statements, draft prospectus or any other information to be disclosed through the portal. Regulatory Summary Duties and qualifications Related Rules and Regulations The
. - For the offering bills, a statement 'This bill is a security and approved for sale in a private placement' shall be included on the front of the bills. - In case of bills having an agreement to
tier, such person and every person ranked in the higher tier is included as “person holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager ". For
unitholder of a PVD or RMF, so that the duration of the membership can be continued. (4) In disclosing NAV of the RMF, the mutual fund management company shall specify that PVD proceeds were included in the
; 2) The debt instrument or claim shall not be included when calculating the fund's NAV. 15.2 Procedure for handling assets as debt repayment 1) Set-aside: the mutual fund management company shall
; 2) The debt instrument or claim shall not be included when calculating the fund's NAV. 15.2 Procedure for handling assets as debt repayment 1) Set-aside: the mutual fund management company shall
unitholder of a PVD or RMF, so that the duration of the membership can be continued. (4) In disclosing NAV of the RMF, the mutual fund management company shall specify that PVD proceeds were included in the
that such document contained false information became known or should have been known, but not exceeding two years from the effective date of such document; - The rights to claim compensation due to
intermediaries. - For the offering of bills, a statement of 'Intended to be negotiable among institutional investors, high net worth investors, and investors related to the issuer' shall be included on the front