indicated impressive improvement in terms of audit manuals and audit programs for most of the audit firms. Nonetheless, more emphasis on some areas is needed, such as planning and risk assessment as well as
warning of possible breach of investment terms in the redemption form.Given that the redemption was ahead of the five-calendar-year holding requirement to be eligible for the LTF tax benefits, {A}'s failure
with the connections between non-financial and financial performance. In addition, disclosure of complete information in a timely manner will be of benefit to companies in terms of value adding
by the authorized persons as specified in the terms and conditions governing bondholders’ rights; (2) Amendments to the criteria governing the use of proceeds, requiring issuers to apply the
transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity terms of such B/E issues several times. The
terms of such B/E issues several times. The fraud was supported and assisted by (1) Mr. Thepthiwa Bootprom, who knew Mr. Krittiphat Ittisanyakorn and Mr. Sunchai Intarauksorn. In so doing, Mr. Thepthiwa
Bt1,800mn forfeited and fined not less than Bt5,399mn Starting price Bt35,988mn / license Terms of payment -Bt4,020mn within 90 days after auction -Bt2,010mn at end of year two -Bt2,010mn at end of year three
Club (RFC) amounted to THB 159 million up by THB 27 million due to realizing the EFL sponsorship fee for the first time in June 2017. Given by the current contract terms of football sponsorship schemes
contract terms of football sponsorship schemes, the Group believed these official football sponsorship fees, which were amortized in straight line in relation to payment terms and economic benefits the Group