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Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails4jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 5button div class=ts-image amp-img class=ts-thumb alt=Page 5: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails5jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 6button div class=ts-image amp-img class=ts-thumb alt=Page 6: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails6jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 7button div class=ts-image amp-img class=ts-thumb alt=Page 7: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails7jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 8button div class=ts-image amp-img class=ts-thumb alt=Page 8: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails8jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 9button div class=ts-image amp-img class=ts-thumb alt=Page 9: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails9jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 10button div class=ts-image amp-img class=ts-thumb alt=Page 10: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails10jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 11button div class=ts-image amp-img class=ts-thumb alt=Page 11: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails11jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 12button div class=ts-image amp-img class=ts-thumb alt=Page 12: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails12jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 13button div class=ts-image amp-img class=ts-thumb alt=Page 13: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails13jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 14button div class=ts-image amp-img class=ts-thumb alt=Page 14: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails14jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 15button div class=ts-image amp-img class=ts-thumb alt=Page 15: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails15jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 16button div class=ts-image amp-img class=ts-thumb alt=Page 16: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails16jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 17button div class=ts-image amp-img class=ts-thumb alt=Page 17: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails17jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 18button div class=ts-image amp-img class=ts-thumb alt=Page 18: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails18jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 19button div class=ts-image amp-img class=ts-thumb alt=Page 19: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails19jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 20button div class=ts-image amp-img class=ts-thumb alt=Page 20: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails20jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 21button div class=ts-image amp-img class=ts-thumb alt=Page 21: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails21jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 22button div class=ts-image amp-img class=ts-thumb alt=Page 22: MC 16-2016 - 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Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails25jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 26button div class=ts-image amp-img class=ts-thumb alt=Page 26: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails26jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 27button div class=ts-image amp-img class=ts-thumb alt=Page 27: MC 16-2016 - Securities and Exchange · PDF fileSecurities and Exchange Commission SEC MEMORANDUM CIRCULAR NO 16- Series of 2016 TO SUBJECT Date ALL CONCERNED REVISION OF THE GENERAL src=https:reader033vdocumentinreader033viewer20220515085a79d8537f8b9a9b4d8da2efhtml5thumbnails27jpg width=142 height=106 layout=responsive amp-img divdiv