Groups affected by the business activities of a corporation. Less serious offences created by government regulation through specialized legislation, agencies and tribunals. An offence where the prosecution must establish a guilty mind on the part of the defendant. An offence where there is a presumption of guilt unless the defendant can show that s/he took reasonable care. Offence where absence of fault is no defence. Having liabilities in excess of the realizable value of one"s assets or being unable to pay one"s debts as they fall due. The statutory authority appointed to supervise the issue of securities to the general public, the operation of the securities industry, and the stock exchange. The document that a corp. is required to publish when inviting the public to subscribe for its securities. Purchasers that are not members of the general public, such as banks, insurance companies, and municipal corporations.