The Communiqué Regarding the Principles on the Registration and Offering of Borrowing Instruments (Serial No. II/22) was enacted on 21 January 2009 introducing new provisions on the registration, importation, offering, allocated sale and secondary marketing of borrowing instruments, along with mandatory indications within the relevant prospectus and circulars, maturity commencement dates, CMB notifications, disclosure of material events with respect to borrowing instruments, and other new special provisions for debentures, bonds and other debentures convertible to share certificates of the issuers or other publicly-held companies.