amended the former Bankruptcy Act, with major changes as listed below. 1. To be consistent with the Business Security Act, B.E. 2558 (2015), the term “secured creditor” has been redefined to include secured
and period of time. Clause 33 In the case of secured bonds, whether the collateral of such bonds is provided at the time of making an offer for sale of such bonds or thereafter, the collateral of such
stopping income recognition. 3.3 Merger It shall disclose accounting procedure for merger and accounting procedure for goodwill . 3.4 Cash and cash equivalents It shall disclose the composition of cash and
investment etc.. Furthermore the company have to stop recognizing income client, it shall disclose rule of stopping income recognition. 3.3 Merger It shall disclose accounting procedure for merger and
recognition. 3.3 Merger It shall disclose accounting procedure for merger and accounting procedure for goodwill . 3.4 Cash and cash equivalents It shall disclose the composition of cash and cash equivalents and
changes in the shareholding structure, management or business operation or any other important events (for example, merger and acquisition) during the past three years, if any. 1.3 Shareholding structure In
from September 1, 2015 to December 31, 2015, after merger of companies Note : information from audited financial statement for accounting period ended Dec 31, 2016 4.2.4 Na Nimmann Company Limited
directors and executives of other businesses; (b) the juristic person is created from the merger of other businesses or the restructuring of other businesses; (c) the juristic person has acquired other
) the juristic person is created from the merger of other businesses or the restructuring of other businesses; (c) the juristic person has acquired other businesses; (d) the juristic person is related or