The regulatory body that supervises the corporate sector, the market, and the participants, including investors.

This Rule is part of the implementing rules and regulations of the securities regulation code.

When used in this rule, refers to a juridical person or corporation registered under the revised corporation code.

Means an unintentional mistake in financial statements which reduces or increases the related accounts by 10% or more.

Are shares, participation or interest in a corporation that is represented by a certificate, contract, and/or instrument

Financial assets that represent ownership of a corporation.

Securities whose value is dependent on or derived from an underlying asset.

Means information whose omission or misstatement could influence the economic decisions of its users.

Are holders of secondary licenses issued by regulatory agencies.

Inconsistency of accounting policies with the applicable financial reporting framework is an example of ERROR.

Entities with total assets and liabilities below 3M are called MICRO ENTITIES.

Misappropriation of assets is an example of ERROR.

Collusion and forgery are examples of FRAUD.

Those entities with total assets of more than 300M or total liabilities of more than 200M are called LARGE ENTITIES.