be able to offer for sale of shares to this type of investor without limitation on offering amount.     The consultation paper is available on www.sec.or.th. Stakeholders and interested parties are

Bangkok, May 2, 2012 ? The SEC has directed Singha Paratech Plc. ("SINGHA") to rectify its financial statement for the year 2010 due to the scope of audit limitation imposed by the company?s

Bangkok, March 27, 2012 ? The SEC directs Pan Asia Footwear Plc. ("PAF") to rectify its financial statements for Q3/2011 and year 2011 due to the company ' s management imposed scope limitation and

property. Such report shall be made by an independent qualified valuer and shall be dated not more than six months before date of lodgment of registration statement. E. Subordination and Limitation of Rights

investment decision carefully. For example, Notice Pending (NP) in case of awaiting material information, or Caution (C) in case a listed company has the characteristics as prescribed in the governing

at least. [M] · Providing consistently an inspection of operational recording of user . [A] · Providing a preventing measure for alteration of other record and limitation of right for only concerned

operational recording of user. [A] o Providing a preventing measure for alteration of other record and limitation of right for only concerned person to access to the record. [M] (Translation) -12- Change

are different from REIT regulations. For example, the real estate-backed ICO currently lacks a mechanism for monitoring and overseeing the management of assets and for protecting the interest of

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

concerning the limitation of the voting rights and the disclosure requirement over the one-third rule so that asset management companies can disclose such information to investors. The afore-mentioned