1. Reason for amendment
The aim is to improve and supplement some insufficiencies found in the operation of the current systems through the use of various methods for the evaluation of market prices of unlisted stocks when calculating the exercise prices of stock options of venture enterprises and addition of matters to be reported therefor.
2. Main content
A. Actualization of market price evaluation standard of unlisted stocks (Article 11-3(2) of the draft)
The aim is to actualize the currently used evaluation standard for use when evaluating market prices of unlisted stocks of venture enterprises.
B. Improvement of matters to be reported for the actualization of market price evaluation standard (Article 11-3(8) of the draft)
As the market price evaluation standard of unlisted stocks of venture enterprises is actualized, the matters to be reported are improved by methods such as addition of evidentiary documents designated by the notification in relation to exercise prices in the report documents of venture enterprises.