) ​ The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators

" means agreement whereby one party called "lender" transfers securities to the other party called "borrower", under arrangement of which borrower agrees to subsequently transfers securities issued by the

Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette; Clause 4  When the SEC receives of the application in accordance with Clause 3 and is of the view that the

recent certificate of company registration issued by the partnership and company registrar, the Ministry of Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette