compromising appropriate investor protection and convenience for business operation.The SEC therefore proposes to amend the regulations related to granting of approval to appraisal companies and lead
Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction
Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction
Professionals > Appraiser Regulations SHARE : Detail Content Ap praiser Due to the information relating to asset appraisal regarding capital market transaction is significant and has impact on making
. Notification of the Office of the Securities and Exchange Commission No. SorChor. 24/2555 Re: Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction
rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk
Issued and paid-up share capital 21. Stock rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25
and preference shares, the part exceeding and the part lower than the registered value of both categories of shares shall be separately demonstrated. 23. Appraisal surplus means a premium on cost or
annual registration statement of the fund.In addition, asset management companies and trust managers are required to disclose the latest asset appraisal report and appraisal review report within 30