filed a criminal complaint with the ECD Police in this matter for further proceedings.  At this regard, any person suffering damage from investment with such company or persons should contact the ECD

17, 201, while there is no differences of management control in APU. Nonetheless, the Independent Financial Advisory (IFA) confirmed its previous opinion that shareholders should not approve it. The

should not be approved by the shareholders on the following grounds: (1) The fair prices of both companies? shares are below the purchase prices, namely 20.0-111.4 million baht compared to 272.44 million

certain aspects that investors should consider when making an investment decision, for example, risk of receiving lower than expected returns or reaching the target later than schedule. It is advisable

juristic persons, listed companies may use their discretion in summoning ID documents, as deemed necessary. In any case, a valid period of such ducuments should at least be in a range of six months or one

price, which may be considered as share-based payment of service fees. In addition, should the private placement is executed, the ECL share price would drop below the market price. Therefore, even though

shared their views and knowledge on international MD&A standards and practices, as well as case studies. MD&As should reflect the whole business operation, not only the financial statements in particular

transactions for shareholders? approval at the 2013 annual shareholders meeting on April 25, 2013.Independent financial advisor viewed that GLAND shareholders should not approve the above transactions on the

after year, audit firms should continue to improve their auditing techniques along with policies and methods, and also take steps to develop a root cause analysis to have better understanding on factors

crisis. However, in promoting high CG standard among listed companies, real benefits and burden costs should be taken into account. Asst. Prof. Pradit Withisuphakorn, researcher, Faculty of Business