In case public companies redeem issued shares for use as treasury shares, they must ensure to have sufficient capital sources for redemption of shares based on the latest audited financial statement.

The use of treasury shares to divide for present shareholders and laborers must ensure sufficient capital (from capital gains, development investment fund, after-tax undistributed profits, etc.) based on the latest period audited financial statement.

The Circular also sets out procedures of issuance and information disclosure in case where issuing stocks for payment of dividends, for increase of share capital and under employee shares option program.