its practice guidelines for members regarding short-selling activities to better align with the current situations and the SEC's observations, aiming to provide securities firms with common guidelines

coordinate with auditors with regard to the auditors? observations so as for the companies to rectify any weaknesses before filing their IPO applications.? ?From now on, the SEC will strictly review the

, Indonesia, India, Pakistan and Nepal. Professor Dr. Surya Deva, a member of the UN Working Group on business and human rights, introduced the principles and observations focusing on creating awareness

Committee meetings and attendance record for each of the Audit Committee members.  Opinions or overall observations that the Audit Committee has found during the performance of its duties according to the

Manual for the Public, the SEC Office shall review the facts according to the procedures and methods specified in the Licensing Manual for the Public and notify the issues and observations derived from the

days from the date on which the SEC Office has received clarifications from the Company in response to its observations. If the Company intends to apply for a waiver of the rules under this Notification

overall observations that the Audit Committee has found during the performance of its duties according to the Charter of the Audit Committee.  Other reports which should be acknowledged by the shareholders

overall observations that the Audit Committee has found during the performance of its duties according to the Charter of the Audit Committee.  Other reports which should be acknowledged by the shareholders

overall observations that the Audit Committee has found during the performance of its duties according to the Charter of the Audit Committee.  Other reports which should be acknowledged by the shareholders

selection of accounting policy, observations or qualified opinion of the auditor on significant accounting items (if any), and the results of the implementation of the business plan and objectives in relation