On 3 December 2025, SK FSS revised corporate disclosure preparation guideline.
- SK FSS revised the Guidelines for the preparation of corporate disclosure forms.
Outline of Revisions
- Those engaged in short selling/entrusted short selling orders during the specified period are banned from acquiring convertible bonds (CBs)/bonds with warrant (BWs).
- Summary of securities registration statement/small-amount public offering documents must state the short selling period during which subscriptions for CBs/BWs are banned.
- A key matters report regarding a decision on issuance of CBs/BWs must state the short selling period during which the acquisition of CBs/BWs is prohibited.
- A table of contents for each item is added to management diagnosis and analysis.
- Information on dividend policy and dividend predictability is expanded.
- Whether to be transactions that implement transaction plan reporting must be stated in the change details section of the executive/major shareholder ownership report.
- The status of non-audit service contracts with network accounting firms must be stated, in accordance with the Certified public accountant ethics standards.
Effectiveness
- The guidelines will be effective from 5 December 2025.
