provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as the amount of debt relieved by the rehabilitation plan, interest claims

statements for the third quarter of 2016, which had failed to present correct information on the liabilities incurred from the bills of exchange issuance. The initial deadline for submitting the special audit

At present, the interest in mutual funds with features related to sustainability factors such as environmental, social, and governance (ESG) has gained traction globally in the past few years. The

well-received,  many intermediaries have expressed their interest and many of them, which are 106 companies or 81 percent of the total intermediaries, already applied for this project.  At the present

of the PF business to replace the present fixed and detailed regulations. The scope of amendment includes, for example, corporate structure, personnel readiness, fees, investment management, prevention

SEC had proposed, in principle, to amend the definition of major shareholder of the securities companies which at present is determined based on the “number of voting shares” to the “number of

At present, real estate investment trusts (REITs) and infrastructure trusts are asset trusts that only have the legal obligation to prepare and disclose information, but in practice such

At present, money market funds are used by investors as a tool to manage liquidity and a place to park money for a short time, besides keeping it in banking accounts. As of February 2018, the size of

instructed JAS to rectify those financial statements by recognizing the provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as

Bangkok, 19 September 2016 ? The SEC is seeking public comments on the proposed revision to the disclosure of information in the prospectus and fact sheet of retail mutual funds to present a clearer