, automated interface controls, and/or general IT controls System Interfaces (Cont’d) 21 Example of ITGC risks and controls 22 Determine If a ITGC Deficiency Exists: Examples 23 Not a Control Deficiency • The

is sufficient for the next twelve months or for the issuer’s present requirements, or, if not, how it proposes to provide the additional working capital needed. 3. If a material deficiency is

twelve months or for the issuer’s present requirements, or, if not, how it proposes to provide the additional working capital needed. 3. If a material deficiency is identified in the issuer’s ability to

capital needed. 3. If a material deficiency is identified in the issuer’s ability to meet its cash obligations, disclose the course of action that the issuer has taken or proposes to take to remedy the

Bangkok, December 23, 2015 - According to the highly publicized news coverage on share transfers of a person, the SEC after probing into the case has imposed administrative sanctions on three

Bangkok, December 23, 2015 ? According to the highly publicized news coverage on share transfers of a person, the SEC after probing into the case has imposed administrative sanctions on three

have any of the following prohibited characteristics: (1) having deficiency in legal competence, for instance, being an insolvent person, incompetent or quasi-incompetent person; (2) having or plausibly

more of the following shareholders hold its share in the amount not less than fifty percent of the total number of shares sold: 6 (a) legal entity under (2), (3), (4) or (5); (b) company holding shares

equal to the difference representing the deficiency, or reduce the number of such remaining investment units and make a payment out of its own funds in an amount equal to the difference representing the

SHARE : SEC imposes penalties on AEC and its executives and investment consultants Wednesday 23 December 2015 | No. 135 / 2015 Bangkok, December 23, 2015 ? According to the highly publicized news coverage