startups to access sources of capital efficiently at reasonable costs.”“Presently, SEC has the existing equity crowdfunding rules since 2015 for SMEs and startups with clear business plans to gain easier

organizing a unitholders’ meeting or through a letter seeking the unitholders’ resolution. As an alternative, asset management companies are allowed to seek a unitholders’ resolution if the unitholders

is intended to propose the draft notification that will cover the clear segregation of work for the delegation of other persons to operate.  The draft notification also allows business operators to

of ESG factors on their investments and local markets. While the quality and quantity of ESG data continue to improve, clear and uniform reporting standards remain at an early stage. We are pleased to

other parties related to the transaction. When applying to Real Estate Investment Trusts (REITs), the regulations will make clear that REIT manager is responsible for disclosure of information on REITs

be given based on clear and accurate information. With uncertainty, investment analysts? view must cover both best and worst case scenarios, to prevent investors? unreasonable expectation. For listed

the preparers? duties and responsibilities will be communicated through training courses and seminars along with the collaboration between the SEC and the Federation of Accounting Professions under His

affect the value of the asset. Moreover, the economy is generally in recession and there is no clear record of the existing debtor?s past repayment, causing a negative impact on the repayment ratio. And in

; as well as have clear explanations covering key factors that result in company performance and financial condition; including both external factors on industrial economic condition and internal factors

and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible