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Securities and parties covered by these Guidelines:
After an issuer reports (or applies for) the offer and issue of negotiable securities and the report takes effect (or the application is approved), it shall establish a specialized account pursuant to the provisions of these Guidelines except under the following circumstances:
- issuance of new shares due to merger;
- issuance of new shares due to acquisition of shares of another company;
- issuance of new shares due to an acquisition or split carried out in accordance with the law;
- issuance of ordinary corporate bonds; or
- issuance of employee stock options.
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