The Communiqué on Principles Regarding Registration and Sale of Debt Instruments (Serial: II No: 22) was amended on 8 March 2011. Further to the amendment, the procedure with respect to identifying the maturity date of the debt instruments has been changed. The date on which the debt instrument is transferred to the investor’s account has been set as the start of the maturity period. According to the new provision it is mandatory for the issuers to take the necessary precautions in order to prevent any harm coming toinvestors who requested to make cash requests to buy the debt instrument, between the date when they made an offer to buy the instrument and the maturity date, and to disclose such in the prospectus.