requires that the auditor of the entities in the capital market be approved by the SEC so that the SEC will be capable of regular monitoring the quality of audit work performed by such auditor, which

invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund management company and the mutual fund supervisor is informed and acknowledged about the situation. (5) The

invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund management company and the mutual fund supervisor is informed and acknowledged about the situation. (5) The

foreign exchange rate exposure must be fully hedged; 2. In the case that the mutual fund has the policy for distribution of return payment, the return payment must be straight forward and easy to understand

of and understand the status of the mutual fund after the amalgamation/merger: ​​ ​4.1 U p-to-date investment portfolio; ​​4.2 A co mparative summary of key information and differences of the mutual

foreign exchange rate exposure must be fully hedged; 2. In the case that the mutual fund has the policy for distribution of return payment, the return payment must be straight forward and easy to understand

of and understand the status of the mutual fund after the amalgamation/merger: ​​ ​4.1 U p-to-date investment portfolio; ​​4.2 A co mparative summary of key information and differences of the mutual

business, employee, staff, advisor earning regular monthly salary, controlling person during the period of two preceding years.​ Relaxation of this requirement is in the case where the person is retired as a