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

ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of entities in the capital market, the SEC may disregard such facts as a cause 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

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