The SEC’s examination of facts in this case has led to the consideration that Zipmex disseminated or certified information that were potentially misleading in substance regarding digital asset

conditions have been satisfied: (1) being units listed and disclosed publicly on the SEC Office’s website which were examined by the SEC Office under the Notification of the Office of the Securities and

value of land, constructions and equipments for estimation of such assets? recoverable value. In addition, the auditor was not satisfied using other auditing methods on the value of the said assets. The

addition, the auditor was not satisfied using other auditing methods on the value of the said assets. The SEC, therefore, has directed PRO to rectify its financial statement, submit the rectified version

recognized by the SEC and have been listed on the main boards of such exchanges at least for one year, they will be deemed to have been satisfied the criteria comparable to those of the SEC. The revision aims

investment in PVD with additional choice for their retirement savings. In addition, equivalent tax benefits for PVD will apply to the transferred amount, if the specified conditions have been satisfied. The

satisfied and the parties have fully complied with the conditions in the share purchase agreement. Aforementioned purchases were made prior to the dissemination of such inside information by Siam Commercial

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

business operators are able to provide services with these five elements, people should be satisfied with long-term financial planning for healthy financial status.”SEC Secretary-General, Rapee

:  การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี