and entered into derivatives contracts whose underlyings were the securities price of such companies while the companies’ draft financial statements were being recorded in the EY information system
activities misled general investors into believing that new investors were interested in investing in KIAT shares at gradually higher prices. Meanwhile, the group of offenders, including Nipa and Namthip, who
investors into believing that new investors were interested in investing in KIAT shares at gradually higher prices. Meanwhile, the group of offenders, including Nipa and Namthip, who were wife and daughter of
amounts of the interests were recorded as income in the GLH’s financial statements, which was considered fabrication of accounting records and exaggeration of GL operating results. Mr. Konoshita’s