statements for the year 2023 and its annual information disclosure/report (Form 56-1 One Report), which included false accounting entries related to accounts payable and accounts receivable, to the general

disclosed and disseminated its financial statements for the year 2023 and its annual information disclosure/report (Form 56-1 One Report), which included false accounting entries related to accounts payable

procedures as specified in the notification of the Securities and Exchange Commission. In this regard, Merkle’s 11 bank accounts used to deposit customer cash were under the company's name without the

continuously in a way of concealment ,by using his account and 4 nominee accounts and aiding or abetting from Mr. watcharachai watcharatham to conduct financial transaction in both of Mr. Werawat’s and nominee

the beneficial owner of Miss Karuna Kaewmanee’s securities trading accounts and five other persons who agreed to enter the settlement, to trade shares of Union Petrochemical Public Company Limited (UKEM

unknown person who was the beneficial owner of Miss Karuna Kaewmanee’s securities trading accounts and five other persons who agreed to enter the settlement, to trade shares of Union Petrochemical Public

bank accounts used to deposit customer cash were under the company's name without the word “for customer”. Accordingly, it was not clearly indicated that the accounts are held by the company for the

accounts: Miss Uraiwan’s 6 securities accounts of Country Group Securities Public Company Limited, KGI Securities (Thailand) PCL., KTBST Securities Public Company Limited (“KTBST Securities”), Finansia Syrus

accounts at Country Group Securities Public Company Limited, KGI Securities (Thailand) PCL., KTBST Securities Public Company Limited (“KTBST Securities”), Finansia Syrus Securities Public Company Limited and

Construction PLC (FOCUS), Inter Far East Engineering PLC (IFEC), and The Royal Ceramic Industry PLC (RCI) - in concealment through trading accounts of eight persons and on a continual basis to mislead and lure