effects on the financial statements of undetected misstatements, if any, could be material but not pervasive ( 2.2.1 Circumstances beyond the control of the entity (paragraph number........) ( 2.2.2
been a change in the necessary circumstances as provided in the first paragraph, the Minister upon the recommendation of the SEC may modify or change the conditions already specified.
appropriate audit evidence and the possible effects are material, but not pervasive, resulting from: ( 2.2.1 circumstances beyond control of the entity (paragraph.........); ( 2.2.2 circumstances relating to
. In this regards, guidelines for reviewing the mission, strategy, policy and operational plan in appropriate period or under circumstances shall be established. The determination of such mission
in the environmental and social areas, which include respect for human rights and good corporate governance. For example, climate change risk, biohygienic and safety risk, disputes with the community
ภูมิอากาศ (United Nations Framework Convention on Climate Change : “UNFCCC”) มีวัตถุประสงค์เพื่อแก้ไขปัญหาการเปลี่ยนแปลงสภาพภูมิอากาศ ซึ่งนำไปสู่การมีพิธีสารเกียวโตที่กำหนดให้ประเทศอุตสาหกรรม (“Annex I
action within determined period which the SEC Office shall stipulate reasonably and in consistency with related circumstances, matters and issues; (6) imposing the intermediary to submit any information
] returning collateral, especially when the following circumstances affecting the benefits of the borrower or the lender happened before the expiration of the agreement: (a) having additional shares by rights
the circumstances. The evaluation of performance and the calculation of the net asset value of each fund shall conform to the recognized academic principles or international standards as prescribed by
current circumstances, subject to the rules, conditions and procedures as specified in the notification of the Office. The performance evaluation and calculation of the value of assets of each fund shall