Where the entity has an aggregate value of transactions in purchasing and selling of listed securities exceeding two times the outstanding balance of the investments in listed securities and exceeding 5% of the total assets at the end of the accounting period, an entity shall disclose the aggregate value of the transactions in purchasing and selling of listed securities that occurred during the accounting period in the note to the financial statement for the quarter and the annual accounting period.
The followings entities are exempt to disclose the above information (since 1 Apr 2009)
• Securities company
• Commercial bank
• Insurance company
• Entity which its subsidiary is securities company, commercial bank or insurance company