Company Limited (“PHS”). Being the person responsible for PHS’s operations, he failed to issue orders or omitted to perform his duties as required. This pertains to the case where PHS, in its capacity as

capacity as the bondholders’ representative, failed to maintain the required qualifications of a bondholders’ representative and neglected to notify the Securities and Exchange Commission (“SEC”) of such

order and control STARK to issue rectified financial statement, but he neglected his duties and consented to the falsification of STARK and its subsidiaries’ financial statements. Moreover, Mr. Prakorn

Company Limited (“BAY”). Being the person responsible for BAY’s operations, she failed to issue orders or omitted to perform her duties as required. This pertains to the case where BAY, acting as the