On 30 January 2026, SK FSS updated the guidelines for corporate disclosure.
- SK FSS issued Practical guidelines for corporate disclosure updated in December 2025.
Updates re Distribution Disclosure
- Guidelines reflect expanded disclosure obligations re executive appointment/re-appointment restrictions and scope of disclosure re contracts among shareholders.
- In addition, revision of the post-disclosure form for single sales/supply contracts, expanded provision of information on the exercise of minority shareholder rights.
- Revision of the form re dividend policy and dividend predictability, establishment of new disclosure items re the occurrence of major disasters and response measures.
- Expanded disclosure of key information related to fund usage performance, revamped disclosure forms related to executives' management diagnosis and analysis (MD&A).
- Expanded disclosure on the purpose of use when increasing capital through third-party allocations, expanded disclosure to corporations or investment associations.
- As well as expanded disclosure related to treasury stocks and mergers.
Updates re Issuance and Substantial Shareholding Disclosure
- Forms are revised to reflect amended rules which restrict the acquisition of convertible bonds/bonds with warrants by short selling after the disclosure of the issuance plan but before the determination of the conversion price/warrant exercise price.
- Forms are amended to ensure information on contracts among shareholders in which major shareholder/its related parties are contracting parties is disclosed to investors.
- Forms are revamped to ensure the execution of executives’ planned transactions in specified securities is accurately disclosed via a report on executives’ holdings.
