INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

transactions of the Company are reasonable in the normal course of business due to all transactions are taking to supporting the business operation and also the terms and conditions are satisfied. Total size of

terminate the Asset Sale and Purchase Agreement if the Company or Subsidiary did not consent to a waiver of any material conditions which must be satisfied by the EPC Contractor prior to Thai Oil’s

its related person may be concluded when the following requirement are satisfied; (1) the transaction is in compliance with Clause 11(2)(a); (2) the transaction is authorized accordingly with the

specified conditions on period of time are satisfied clearly. Clause 6. In cases where a sukuk to be offered for sale is called a subordinate sukuk, such sukuk shall not be insured and the trust instrument

satisfied the bond conforms with the Climate Bonds Standard. Green Bond: Labelled green bonds are bonds designated such that proceeds be used for green projects, mostly climate change mitigation and/or

the Climate Bond Certification Mark in relation to that bond. Climate Bond Certification is provided once the independent Climate Bonds Standard Board is satisfied the bond conforms with the Climate

for interim periods is provided, comparative data from the same period in the prior financial year shall also be provided, except that the requirement for comparative balance sheet data is satisfied by

also be provided, except that the requirement for comparative balance sheet data is satisfied by presenting the year-end balance sheet information. All of the selected financial data shall be presented

(Translation) (Unofficial Translation) The Trust for Transactions in Capital Market Act B.E. 2550 (2007) ________________ BHUMIBOL ADULYADEJ, REX., Given on the 30th Day of December B.E. 2550; Being the 62nd Year of the Present Reign. His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that: Whereas it is expedient to enact a law on the trust for transactions in the capital market; Whereas this Act contains certain provisions relating to the restriction of rights and liberties...