analysis report. I trust that the team will be a role model for capital market profession and future for capital market professionals. We admire CFA Society of Thailand for their constant endeavor to develop

SEC Secretary-General said “With respect to the policy of SEC to enhance the protection for investors in the capital market, auditors and audit firms is deemed to play an important part in the

and social responsibility (ESR) and respect for human rights, to increase confidence and  Thai capital market standards for the benefit of sustainable growth. The seminar featured special talks by local

unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI

and Q1/2014 financial statements respectively due to limitation on their scope of audit/review. Accordingly, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to

issuers. The proposed revision intends to simplify the rules and  strike a balance between the investors? need for adequate information disclosure with respect to their  investment decision and the

act as the loss buffer. The position risk calculation with respect to general market risk and specific risk for various investment including equities, debt instruments, and investment units will be

preparing, approving, and supervising advertisements. In this respect, Merkle published advertisements without providing a channel for investors to study Merkle’s historical performance. Furthermore, Merkle

, or business operators under the supervision of SEC, to have awareness of operating business with good governance, social and environmental responsibilities and respect for human rights. The priority

information recording system with respect to derivatives trading, especially pre-trade information and post-trade information in order to support monitoring and examination after derivatives trading (audit