to the date of filing. ​ Not being an auditor of the company, its parent company, subsidiary, associate company, a major shareholder, a controlling person, unless such foregoing relationships have

. In that case, the board should publicly disclose their opinion for the shareholders' acknowledgment.   Q: If the independent director of the parent company is also a director of a subsidiary company

the issuer (parent company, subsidiaries, subsidiaries of the same level or associated companies), any shareholder of the issuer who holds 5 percent or more of the total shares, the directors