impairment of assets. In addition, the auditor was unable to use other means to obtain sufficient appropriate audit evidence on the matters. The SEC therefore instructed STHAI to rectify 2012 financial

companies licensed to undertake the said businesses.  In addition, the revisions will extend the scope of transactions subject to segregation to cover offshore securities trading service, brokering, dealing

certified by all directors. In addition, an executive summary must also be distributed to investors together with a subscription form. The ACMF framework refers to the multi-jurisdiction offering of equities

.  In addition, inception of mutual funds for non-retail (MF for non-retail) will no longer be permitted to avoid repetition of mutual funds for accredited investors, selling units to institutional and

services as permitted under their licenses.  In addition, units of ASEAN collective investment scheme (ASEAN CIS) will be added as permissible securities. The consultation paper is available on www.sec.or.th

aims at adding more flexibility to asset types, diversifying fund?s portfolio and calculating derivatives investment in line with international standards. In addition, the fund classifications will also

revised. In addition, the proposed revisions also cover some items under the capital requirement calculation; for example, account receivables of cash balance account, big lot transaction, foreign currency

operating system with a view to applying the same and consistent standards to all types of business operators. In addition, the rules will be revised to be more appropriate. The consultation paper is

in the financial statements reporting forms to reduce burdens and costs of securities companies that are non-public accountable entities (NPAE).In addition, the revised reporting forms would comply

of business contingency management, IT security, operational outsourcing and complaint handling. In addition, all but future exchange would be required to comply with new rules on organizational