Mr. Timothy Lock Mr. Timothy Lock colluded with PFS International Consultants Co., Ltd. (“PFS”) and other alleged offenders in soliciting several foreign residents to use services and advice of PFS

Ms. Sakun Chaiyakun Ms. Sakun Chaiyakun colluded with PFS International Consultants Co., Ltd. (“PFS”) and other alleged offenders in soliciting several foreign residents to use services and advice of

also knew and persuaded several persons – namely, Mr. Krittiphat, Mr. Sunchai, Mr. Teerasit and Mr. Kitisan – to take the positions of director and executive of KC, was believed to have involved in the

Section 300 with Section 56, Sections 59, 238, 241, 246, 274, 275, 296, 298 and 312 of the SEA in conjunction with Section 83 of the Penal Code. As Kittipat committed several distinct and different offences

transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity terms of such B/E issues several times. The

terms of such B/E issues several times. The fraud was supported and assisted by (1) Mr. Thepthiwa Bootprom, who knew Mr. Krittiphat Ittisanyakorn and Mr. Sunchai Intarauksorn. In so doing, Mr. Thepthiwa

actual remunerations (for example, several appointments of new executives in the current year), give an estimate of the remunerations in the present year as well. In case of a holding company, specify the

prescribed for the businesses to be able to choose the accounting policy for property, plant and equipment valuation between the cost basis and the reappraisal basis, if the businesses can reliably valuate the

support and several kinds of loan package, reduced electricity and water tariffs, and put in place a debt moratorium for citizens and businesses. The Cabinet of Ministers issued an emergency decree

can choose to receive their benefits in instalment after retirement, as opposed to a one-off total sum, and may choose to transfer the total benefits to a retirement mutual fund (RMF) after the PVD plan