On 30 March 2026, SK FSS guided on equity transaction-related disclosure.
- SK FSS guided on disclosure of equity transactions and short-term capital gains.
Guidance
- When an unlisted firm goes public, it should pay attention to the reporting type, deadline, criteria; securities convertible into stock are subject to equity disclosure.
- The reasons for the occurrence of reporting obligations and grounds for exemption in the event of changes in the company's capital structure should be reviewed.
- Short-term trading profits must be returned regardless of whether undisclosed information was used and may arise from trading between different types of securities.
- Employees may need to return profits even after their resignation.
Future Plans
- To ensure transparent substantial shareholding disclosure, SK FSS will continue to offer guidance and education to help reporting entities enhance their compliance capabilities.
- Plus, thoroughly review and strictly handle violations of substantial shareholding disclosure, and require the relevant firm to inform investors of short-term trading profits confirmed.
