The Ministry of Strategy and Finance amended the Foreign Exchange Transactions Regulation on December 5, 2012 so that reporting by banks, brokers or dealers on foreign investors’ holding of Korean securities through investment accounts, starting on April 1, 2013, will include a breakdown of securities types so that foreigners’ investment inflows and outflows can be monitored on the basis of different types of securities. When foreigners invest in domestic KRW-denominated securities, all cash flows associated with such securities (i.e., purchase, distribution and sale) have to be channeled through their “investment-purpose” accounts opened at foreign exchange banks (including those accounts opened in the names of securities dealers and brokers on behalf of foreign investors). The status of such accounts are reported by banks, brokers or dealers to the Bank of Korea on a daily basis, and then to the Financial Supervisory Services. According to the previous Foreign Exchange Transactions Regulation, such reporting was made without regard to the types of securities held in those accounts.