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

remuneration, tax penalty, and accounts receivable previously recorded as stock under consignment in 2011 and subsequently re-arranged to sale transactions in 2012. The SEC, therefore, has instructed TUCC to

.  Such information includes cash account, purchases and sales transactions in cash, executive remuneration, tax penalty, and accounts receivable previously recorded as stock under consignment in 2011 and

consignment in 2011 and subsequently re-arranged to sale transactions in 2012. Subsequently, TUCC requested an extension of the above  deadline for submitting the rectified and reviewed financial statements of

of 2018. The main reasons were:  Revenues from circulation increased 7.34% with circulation revenues of comic books and children books increasing 0.92%. In addition, pocket books and consignment

circulation revenues of comic books and children books increasing 0.37%. In addition, pocket books and consignment products increased 10.35%. • Revenues from rendering of services decreased 68.82% due to less

effect in 2017 that represented a reduction of about 2% on average and a fire incident on June 18 that caused a backlog of order valued more than USD 2 million by the quarter end. However, consignment

that took effect in 2017 that represented a reduction of about 2% on average. However, consignment sales were almost fully realized in the current period. The Q-o-Q decrease in revenue was primarily due

addition, some shipments were not recognized as sales revenue in the second quarter in accordance with relevant incoterms, and partly due to consignment stock: consignment fill-up totaled Bt813 million

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม