notification of the Capital Market Supervisory Board. In such event, the Capital Market Supervisory Board may specify the details of the following matters: (1) debt to equity ratio; (2) period for the offering

, the Capital Market Supervisory Board may specify the details of the following matters: (1) debt to equity ratio; (2) period for the offering for sale of securities; (3) subscription, underwriting and

paragraph, the auditor shall report the matter to the Office. Suspicious circumstances that shall be informed under the first paragraph and procedures for acquiring the fact relating to such circumstances