values using a fair price. The value per investment unit shall be rounded up to a minimum of 10 decimal digits according to international standards. (2.3) Increase or reduce the number of investment units
, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
constant price. Investment unit values allotted to each unitholder shall be rounded up to 2 decimal digits according to the international standards. In the case of any remaining investment unit value, the
Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content Financial reporting and audit oversight 1. Supporting
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
with the offering price lower than 90 percent of the market price, to a specific investor or group of investors whether in private or public. Calculations of the offering price Shares
confidence and prevent recurrence of the problematic issue. In response to the said incidents, the International Organization of Securities Commissions (IOSCO) issued “Principle of Auditor Oversight," to its
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
generally disclosed to the public and is material to the change of price or the value of securities. Presumption on person who “knows or possesses inside information" Acts Insider (Section 243) (1