thereafter and, generally, should explain why the CRA did not inform such rated entity, obligor, or arranger prior to disseminating the credit rating action. 3.10 When a CRA publicly discloses or distributes
Standards (IFRS) (3) Financial Accounting Standards (FAS) (4) United States Generally Accepted Accounting Principle (US GAAP) (5) มาตรฐานการรายงานทางการเงินอ่ืนที่ส านักงานยอมรับ ข้อ 23 งบการเงินประจ ารอบปี
on display generally, if not provided in English, either an English translation of the full text or a summary thereof shall be provided. These documents include a. the constituent documents of the
to in the registration statement may be inspected. Exhibits and documents on display generally, if not provided in English, either an English translation of the full text or a summary thereof shall be
) United States Generally Accepted Accounting Principle (US GAAP) (5) มาตรฐานการรายงานทางการเงินอื่นที่สำนักงานยอมรับ หมวด 2การจัดทำรายงาน
the corresponding period in the previous financial year shall also be provided. 13 2. The selected financial data presented shall include items generally corresponding to the following, except that the
shareholders; 2. being unlikely to be able to protect shareholders’ rights by allowing any person to receive financial gain beyond what should be received normally or by causing the company to lose a benefit
normally or by causing the company to lose a benefit that should have been received. (c)2 having an application rejected, or an approval for an offer for sale of newly issued shares revoked, by the SEC
’ rights by allowing any person to receive financial gain beyond what should be received normally or by causing the company to lose a benefit that should have been received. (c) having an application for an