lower than the actual value to deceive any persons about financial condition and performance of the company. The said entries were found in the financial statements: Q1/2009, Q2/2009, Q3/2009 and year

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financial statements for the year 2014 and the annual registration statement for the year 2014 (Form 56-1, 2014) period ended December 31, 2014 to the SEC and the SET within the specified period. The public

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SMC POWER Public Company Limited SMC POWER Public Company Limited failed to prepare and submit the financial statements for the year 2014, the annual registration statement for the year 2014. (Form

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Mr. Palits Phanpanit Mr. Palits Phanpanit, the managing director responsible for the operation of Yarnapund Public Company Limited (“YNP”), failed to supervise YNP to prepare and submit the financial

December 2014, it was after the SEC’s probe had revealed such wrongdoing. In addition, he committed or permitted no record of important information in the notes to RAM financial statements for the year 2012

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