) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
ESOP (the difference is that EJIP is based on existing shares, whereas ESOP involves issuing new shares for capital increase) Principles Creates returns to directors or employees Application of
difference between the market price of the shares at the time of exercise of right and the exercise price The shareholders' resolution is effective for one year. Checklist must be submitted to the SEC with
English (United States) EmployeeJointInvestmentProgram and employees to create motivation to work and build the sense of ownership of the company. It is similar to ESOP (the difference is that EJIP is
consideration on which shall take the following factors into account; (a) difference of net assets and net liabilities shall not be less than paid-up registered capital in the amount specified in Section 96 of
asset is generating or expected to generate revenue of not lower than 80% of the total income of the aggregate entity. Investment categories An IFF can choose to invest in following categories as
asset is generating or expected to generate revenue of not lower than 80% of the total income of the aggregate entity. Investment categories An IFF can choose to invest in following categories as
condition or result of operation which the SEC may consider that the securities company severely suffers loss, the consideration on which shall take the following factors into account; (a) difference of
the case where the company is unable to provide underlying shares, which must not be less than the difference between the market price of the shares at the time of exercise of right and the exercise
projects which have not yet generated commercial revenue. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets