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
difference between the market price of the shares at the time of exercise of right and the exercise price The shareholders' resolution is effective for one year. Checklist must be submitted to the SEC with
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial reporting disclosed to the public. The SEC requires the auditor in the capital market to
English (United States) EmployeeJointInvestmentProgram and employees to create motivation to work and build the sense of ownership of the company. It is similar to ESOP (the difference is that EJIP is
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
consideration on which shall take the following factors into account; (a) difference of net assets and net liabilities shall not be less than paid-up registered capital in the amount specified in Section 96 of
condition or result of operation which the SEC may consider that the securities company severely suffers loss, the consideration on which shall take the following factors into account; (a) difference of
the case where the company is unable to provide underlying shares, which must not be less than the difference between the market price of the shares at the time of exercise of right and the exercise