(1) Reasons for Proposal

Since the matters that need market monitoring are abused as a means of unfair internal trading and the proportion of internal trading continues to be high, this amendment establishes them as disclosure items and changes the disclosure frequency and disclosure standards so that information users are able to check the status of internal trading more easily.

(2) Major Provisions

A. Establish the status of internal transactions in logistics and IT service as a disclosure item (Article 4 (1) 4 (ae)) 

1) When a company belonging to a group subject to disclosure trades internally over a certain amount for logistics and IT services, it shall disclose the sales/purchase status of the relevant industry, the proportion of internal trading, etc., once a year.

B. Change disclosure frequency and base dates (Article 4 (2) 6 through 8 and Article 5 (1)) 

1) Collect and additionally disclose annual transaction details for the internal trading status of funds, securities, and assets that were previously disclosed on a quarterly basis

2) Only the annual amount is disclosed once a year on the status of internal transactions for goods and services, but only domestic affiliates of a company shall disclose quarterly transaction amounts separately at the time of disclosure once a year.