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Article 2
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The term "shares held under the name of third parties" referred to in paragraph 3 of Article 22-2 of the Act means any person who satisfies the following qualifications:
- Directly or indirectly provides stocks to third parties, or provides funds to third parties to purchase such stocks.
- Be entitled to manage, utilize, or dispose the stocks held under the name of such third parties.
- Be allocated the complete or partial portions of profits or losses of stocks held under the name of such third parties.
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