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(抜粋)We Are De Facto International Regulators ・・・Approximately 450 of these issuers file using IFRS, a figure that reflects an increase in the wake of Canada's recent incorporation of IFRS into that nation's domestic markets. Foreign issuers account for approximately 22 percent of capital reported raised during 2012 using Rule 506 of our Regulation D — a non-exclusive safe harbor for smaller, private offerings exempting them from U.S. registration requirements — for a total of approximately $200 billion last year. ・・・ |
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