comparison indicating maximum, minimum and average returns among mutual funds in the same category and will thus serve as useful information for making investment decision. The proposed rules classify mutual

will be imposed if inappropriate behaviors of issuing companies such as concealment of information or cooking the books have been found.   The issuers covered under the proposed revision are non-listed

revisions, the business operators will be required to have in place a sound internal control system, by taking into account the utmost interest of customers, for preventing the use of inside information and

information system prior to the closing of the tender offer period. 

proportion will be set to suit each type of funds. Asset management companies must make a cautious investment decision and conduct due diligence. In addition, information disclosure of instruments, risks

introduced under the revised regulations enabling the issuer to make several offers for sale of debt securities by simply filing securities? features and additional information in case of the event affecting

switching and information disclosure, for instance. The consultation paper is available on www.sec.or.th. Stakeholders and interested parties are welcome to submit comments through the website, or facsimile

gathering related documents and evidence for auditor. Considering that financial statements provide investors and shareholders with vital information for making investment decision and monitoring listed

underwriter to issue 4 consecutive quarterly research papers after the initial public offerings process to provide the public adequate and ongoing information for investment decision making. The SEC is seeking

, the OECD has 34 country members. More information is available at www.oecd.org.