|
Article 10
|
The section analyzing the capital application plans of past STOs shall include the following items:
- The content of the plans: specify the content of the capital application plan for each past STO, including all past changes to the content of each such plan, the sources and usages of capital, the reasons for any changes, and the effects/benefits before and after the changes.
- Implementation status: specify the status of implementation of each past STO plan and compare it with the originally projected effects/benefits. If the implementation progress or effects/benefits do not reach the projected target, a concrete explanation shall be given of the causes, the impact on shareholders' equity, and plans for improvements.
|