, making it impossible for the owner to report to the SEC within the specified period of time;(4) Clear determination of the reporting date in case of obtaining shares from capital increase or convertible

needs and size of its business; (2) “fundraising tools” to make ones know and understand fundraisings in different forms and channels through an easy and simple presentation and have clear pictures

startups to access sources of capital efficiently at reasonable costs.”“Presently, SEC has the existing equity crowdfunding rules since 2015 for SMEs and startups with clear business plans to gain easier

is intended to propose the draft notification that will cover the clear segregation of work for the delegation of other persons to operate.  The draft notification also allows business operators to

of ESG factors on their investments and local markets. While the quality and quantity of ESG data continue to improve, clear and uniform reporting standards remain at an early stage. We are pleased to

other parties related to the transaction. When applying to Real Estate Investment Trusts (REITs), the regulations will make clear that REIT manager is responsible for disclosure of information on REITs

be given based on clear and accurate information. With uncertainty, investment analysts? view must cover both best and worst case scenarios, to prevent investors? unreasonable expectation. For listed

Majesty The King?s Royal Patronage (FAP) to tackle accounting issues and problems. Furthermore, proactive communication on the SEC?s clear expectation will be carried out across various channels on a

; as well as have clear explanations covering key factors that result in company performance and financial condition; including both external factors on industrial economic condition and internal factors

and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible