1.3 Gain (loss) on Securities trading 1.4 Gain (loss) on Derivatives trading 1.5 Interest and dividend 1.6 Interest on margin loans 1.7 Share of profit of subsidiaries and associates 1.8 Others incomes

profit or sharing income among themselves, securities business, only by virtue of the provisions of this Act.

Section 106 Securities and Exchange Act B.E. 2535 Section 106. A securities company shall prepare a balance sheet and a profit and loss account for each accounting period of six months in the form

(ขาดทุน) จากหนี้สินทางการเงินที่กำหนดให้แสดงด้วยมูลค่ายุติธรรม (Gain (Loss) on financial instrument designated at fair value through profit or loss) (fair value option) หมายถึง รายการดังต่อไปนี้ 1.3.3.1

26. กำไรสะสม (Retained earnings (deficits) ) 26.1 จัดสรรแล้ว (Appropriated) 26.1.1 สำรองตามกฎหมาย (Legal reserve) หมายถึง สำรองที่กันไว้จากกำไรสุทธิประจำปีตามประมวลกฎหมายแพ่งและพาณิชย์ และพระราชบัญญัติ

related to properties in or outside the Kingdom including to accept donated properties; (2)  borrow or lend money as well as make investment for profit; (3)  determine the fees for filing registration

intermediary shall consider received information as prescribed in Clause 31 in order to provide corresponding services including appropriate information and caution to each type of the client . In case the

........ Year ............. Year ............. Year ............ Total assets Total liabilities Shareholders’ equity Total income Cost Net profits Earnings per share (EPS) Debt/equity ratio (D/E ratio) Return on

the certificate of registration of juristic person / establishment of a body of persons; 1.2 a copy of the financial statements or the profit and loss statements, in case of a body of persons, for the

the profit and loss statement for the three most recent years in the case where the audit firm is established in the form of a group of persons; (8) Certification and consent letter of the audit firm