mutual fund established under the Securities and Exchange Act B.E. 2535 and to passively manage investment; (4) ETF operator is not subject to limitation or suspension of business or revocation of license
in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit
accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
property. Such report shall be made by an independent qualified valuer and shall be dated not more than six months before date of lodgment of registration statement. E. Subordination and Limitation of Rights
operational recording of user. [A] o Providing a preventing measure for alteration of other record and limitation of right for only concerned person to access to the record. [M] (Translation) -12- Change
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
before date of lodgment of registration statement. E. Subordination and Limitation of Rights 1. The ability of debt securities holders to enforce their rights as creditors of the issuer depends on whether
issuer’s financial statements. For example, the information could include such items as: net sales or operating revenues; income (loss) from operations; income (loss) from continuing operations; net income
limitation to only debt securities, excluding company licensed to also undertake finance business. “Finance and securities company” means a company licensed to undertake finance business, and securities
category of securities finance business, mutual fund management, securities brokerage, investment advisory service, securities dealing or securities underwriting without limitation to only debt securities