Microsoft Word - MDA_2019Q4_ENG_2003 1 Ref: CK-20-0000-AFD(AC)-L-0013 February 28, 2020 Subject: Clarification on Operating Result and Financial Position for the year ended December 31, 2019

or any equivalent position called otherwise shall not be held by the same person.” Clause 2 This Notification shall come into force from 1 January 2021. Notified this 28th day of February 2020

: • significant changes in the client (such as ownership , management, nature of business or financial position https://www.sec.or.th/TH/Documents/Auditor/QAQR-04.xlsx Excel_Tool_Thailand_Taxonomy_ENG.xlsx

ด้าน position risk** ของหุ้นต่างประเทศให้เป็นปัจจุบัน(3)  ปรับปรุงนิยามหนี้สินพิเศษโดยให้รวมถึงหนี้สินรายการอื่น ๆ เช่น หนี้สินจากการค้างจ่ายเงินค่าขายหลักทรัพย์คืนให้แก่ลูกค้า เนื่องจากมีคำสั่งจาก

had affixed signature on subscription orders, redemption orders and switch orders of investment units, in his position as investment consultant, without meeting with or giving advice to a client in

prepare and submit financial statements or reports on financial position and operating results, and must have a record of annual fee payment within deadline. The relief measure will take effect from 23

such investment. This is to prevent material impacts on the companies’ financial position or operating results as digital asset investment is usually exposed to relatively high risk from price volatility

suspended the approval for Patamavan as capital market auditor. However, she has resigned from the position since 22 March 2019. The SEC therefore will not accept her future application for approval as a

companies to give trust investors adequate information. Trust managers will have the duty to prepare and disclose information relating to financial position and operating performance of the trusts. If they

transaction names, explanations, and notes to financial statements in the statement of financial position and statement of comprehensive income and revision of the reporting of items of the statement of