The proposed revisions aim to allow digital asset business operators to provide derivatives services referencing digital assets* without the need to establish new legal entities. They also seek to promote broader recognition of digital assets as an investment asset class, and to provide investors with additional options for investment risk hedging. These measures are expected to enhance the SEC’s regulatory oversight across all types of businesses to a unified standard, as well as to stren...
and building previously used for such business. In this year, ABC sold the assets and transferred revaluation surplus to gain on sale of the assets presented in the income statement. The transfer was
surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred
Section 98 Securities and Exchange Act B.E. 2535 Section 98. No securities company shall: (1) reduce its capital without an approval from the SEC; (2) engage in any act which may mislead its
) Increase (Decrease) Assets - Lands - Allowance for Impairment Losses of Lands 553.29 - 795.12 - 249.70 (7.87) Liabilities - Deferred tax liabilities - 49.94 49.94 Equity - Revaluation surplus -Allowance for
’ rights. A bondholders’ meeting serves as a crucial platform for bondholders to stay informed of important developments and to engage in decision-making on matters that may affect debt repayment. The newly
to engage the auditor who reviewed the company?s third quarterly financial statements in a special audit on the item of advance payment for advertising service and required such report be submitted by
. These engagements brought together senior executives of regulatory authorities and leaders from the private sector to engage in discussions and exchange experiences on capital market supervision and
specified in the notification. In this regard, Coins TH arranged a sales promotion activity encouraging customers to subscribe to its membership program and engage in trading activities on the same day to