In today’s briefing:
- Will Strengthened Disclosure Rules and Tax Incentives Drive Growth Investment?
Will Strengthened Disclosure Rules and Tax Incentives Drive Growth Investment?
- Corporate Governance Code seems to be revised in ‘verifying and disclosing cash allocation’ in addition to ‘requests for disclosure in annual securities reports to enhance items related to human capital.’
- This time, the disclosure request concerns cash allocation. Previously, disclosure regarding policy shareholdings was requested, but the elimination of cross-shareholdings did not progress smoothly.
- The government plans to encourage growth investment in accumulated cash reserves without business plans for growth by strengthening disclosure rules and offering tax incentives.
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