Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...

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...

addressing potential damage from operational risks. For example, a lower ongoing capital requirement would be permissible specifically for intermediaries that only provide asset management services excluding

example, an IPO to cornerstone investors must not contain any agreement or contract that would render material benefits specifically to cornerstone investors for the disadvantage of other subscribers. This

features and offer higher returns than general debt securities. Specifically, from 2012 to June 2020, the total offering amount of subordinated perpetual bonds was 119,000 million baht. Of this amount, the

asymmetry of permanent and temporary price impact between buy trades and sell trades is determined primarily by market conditions. Specifically, contrary to the findings in previous studies, the results show

for its bond issuance. The 2021 version explicitly recommends issuer to engage external auditor or other third party to verify internal tracking and allocation of funds for the green bond, post issuance

specifically to investment unit and debt instrument having high-risk or complex characteristics; (c) complex instrument investment consultant type 3 is able to provide consultation on capital market product

benefits and shortcomings as well as the potential impacts on the bondholders both in cases of approval and decline of approval for the above matters with respective supporting reasons, and clearly provide

above matters with respective supporting reasons, and clearly provide information to the bondholders together with the opinions of the bondholder representative. The bondholders are, therefore, encouraged