Microsoft Word - Accounting_Guideline_for_Securitization_V_032406.doc ราง แนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย- 27มีนาคม2547 คณะกรรมการกําหนดมาตรฐานการบัญชี-สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ 1 รางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย ดวยคณะกรรมการกําหนดมาตรฐานการบัญชีไดจัดทํารางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย (Securitisation) แลวเสร็จ จึงไดทําการเผยแพรราง ดังกลาวเพื่อรับฟงขอคิดเห็นและขอเสนอแนะจากบุคคลผูเกี่ยวข...

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to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.

: Clause 1. The following Notifications shall be repealed: (1) Notification of the Securities and Exchange Commission Re: Requirements relating to Accounting of Securities Company dated 18 May 1992; (2

significant matter; (b) having been rejected by the SEC Office regarding an application for an offer for sale of newly issued shares due to a significant suspicious ground regarding management mechanism in any

. Clause 3 The preparation and disclosure of information in the financial statements shall comply with the accounting standards specified by the Law on Accounting. 2 In cases where the preparation or

transactions; (5) “suspicious transaction” means suspicious transactions to be reported under anti-money laundering legislations; (6) “anti-money laundering legislations” means all legislations in relation to

relation to the customer’s account or transactions; (5) “suspicious transaction” means suspicious transactions to be reported under anti-money laundering legislations; (6) “anti-money laundering legislations

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

company to lose a rightful benefit. (c) having been rejected by the SEC Office regarding an application for approval of an offer for sale of newly issued securities on a suspicious ground of having publicly