Data Analysis, Retrieval and Transfer System: Difference between revisions
WikiSysopIG (talk | contribs) Created page with "'''Data Analysis, Retrieval and Transfer System (DART)''' is the electronic corporate disclosure platform operated by the Financial Supervisory Service (FSS) of South Korea for the submission, processing, and public dissemination of corporate and financial filings. Introduced to modernize South Korea's securities disclosure framework, DART provides investors, regulators, researchers, and the public with timely access to statutory disclosures submitted by publicly..." |
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'''Data Analysis, Retrieval and Transfer System (DART)''' is the electronic corporate disclosure platform operated by the [[Financial Supervisory Service]] (FSS) of [[South Korea]] for the submission, processing, and public dissemination of corporate and financial filings. Introduced to modernize South Korea's securities disclosure framework, DART provides investors, regulators, researchers, and the public with timely access to statutory disclosures submitted by publicly listed companies, financial institutions, investment funds, and other reporting entities. The system serves as the principal repository for corporate disclosures required under the [[Capital Markets and Financial Investment Services Act]] and plays a central role in promoting transparency, investor protection, and the efficient functioning of South Korea's capital markets. | '''Data Analysis, Retrieval and Transfer System (DART)''' is the electronic corporate disclosure platform operated by the [[Financial Supervisory Service]] (FSS) of [[wikipedia:South Korea|South Korea]] for the submission, processing, and public dissemination of corporate and financial filings. Introduced to modernize South Korea's securities disclosure framework, DART provides investors, regulators, researchers, and the public with timely access to statutory disclosures submitted by publicly listed companies, financial institutions, investment funds, and other reporting entities. The system serves as the principal repository for corporate disclosures required under the [[Capital Markets and Financial Investment Services Act]] and plays a central role in promoting transparency, investor protection, and the efficient functioning of South Korea's capital markets. | ||
DART is used by companies listed on the [[Korea Exchange]] (KRX), publicly held corporations, financial institutions, asset management companies, and other entities subject to disclosure requirements under South Korean securities laws. The platform accepts a wide range of filings, including annual, semi-annual, and quarterly business reports, registration statements, securities issuance reports, material event disclosures, audit reports, corporate governance reports, merger and acquisition announcements, insider trading disclosures, shareholder information, and other regulatory filings. DART also supports electronic financial reporting using [[XBRL]] (eXtensible Business Reporting Language), enabling standardized, machine-readable financial disclosures that facilitate regulatory oversight, financial analysis, and data integration. | DART is used by companies listed on the [[Korea Exchange]] (KRX), publicly held corporations, financial institutions, asset management companies, and other entities subject to disclosure requirements under South Korean securities laws. The platform accepts a wide range of filings, including annual, semi-annual, and quarterly business reports, registration statements, securities issuance reports, material event disclosures, audit reports, corporate governance reports, merger and acquisition announcements, insider trading disclosures, shareholder information, and other regulatory filings. DART also supports electronic financial reporting using [[XBRL]] (eXtensible Business Reporting Language), enabling standardized, machine-readable financial disclosures that facilitate regulatory oversight, financial analysis, and data integration. | ||