foreign non-listed company. The auditor needs additional time for reviewing the reasonability of the information and the rectified interim financial statements. The SEC has therefore allowed NRF to submit

) Giving the unqualified auditors** a one-year period to rectify the minimum-partners qualifications and during the rectification period the auditors are allowed to provide only audit services that have

payments by scanning (e.g., via smartphone applications) at various merchants across Thailand, including both large-sized retailers and small vendors. Importantly, DA are not allowed to be used directly as a

property fund (Type1) which currently is not allowed to make an investment, if invest only in leasehold properties, asset management companies must disclose an estimated IRR in the annual report and the

with the added types of license prescribed in the draft Ministerial Regulation. In this regard, financial institutions established under specific laws would be allowed to apply for Type E Securities

allowed to give advice to investors regarding capital market products with non-complex features.  

management and securities business financing. Additionally, to promote fair competition or level playing field among business operators in the capital market, derivatives intermediaries would also be allowed

securities is not allowed.  Moreover, none of the current provisions support the appointment of representative for holders of no guaranteed bond that issued by government agencies which, if allows, could be a

Complex Instruments Type 2 is allowed to give advice to investors about capital market products with non-complex features and investment units or debt securities with high risks or complexity, e.g

 {A} had solicited a client to invest in derivatives products by guaranteeing returns; the client agreed to the deal and allowed him to make investment decisions on the client's behalf. Later, he was