Implemented or above for 35 out of 37 Principles. Such notable progress can be summarized into three main groups: (1) New Principles for the SEC, (2) Principles with significant improvements, and (3) Principles
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