Other avenues include private placings (or sale) of shares with institutions and private investors and the Unlisted Securities Market.

Last year a South Korean court declared that a sale of Samsung securities by Mr Lee to his children at below market prices was legal, clearing the way for the next generation to take control.

As demand for the asst-backed securities that SIVs buy has evaporated, some have had to sell holdings at fire-sale prices to repay investors.