) SANCTIONS.—If the Board finds, based on all of the facts and circumstances, that a registered public accounting firm or associated person thereof has engaged in any act or practice, or omitted to act, in

the first paragraph, shall be engaged in only if the securities company or its client, as the case may be, is a market maker or a major participating investor under the requirements of such ETF . In

selling under sub clause (2) or (3) of the first paragraph, shall be engaged in only if the securities company or its client, as the case may be, is a market maker or a major participating investor under

selling of ETF units by means of purchasing such securities from foreign exchange for delivery; Short selling under sub clause (2) or (3) of the first paragraph, shall be engaged in only if the securities

การปฏิบัติให้เป็นไปตามกฎหมายและกฎเกณฑ์ที่เกี่ยวข้อง มีการดำเนินกิจกรรมที่สอดคล้องกับเจตจำนงในเชิงกลยุทธ์ และสามารถสื่อสารให้ผู้มีส่วนได้เสียขององค์กรได้รับทราบ ระดับที่ 2 Engaged หมายถึงการแสดงให้เห็น

, the Company engaged an independent financial advisory to evaluate the fair value measurement of the investments by using income approach method and discounted cash flow to present value. As a result

subsidiaries engaged in businesses such as hotels and property management. We present the result of operations for such subsidiaries as discontinued operations for the years prior to the year in which these

independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

• Small family-owned enterprises engaged in regular economic activity Employment generation (SMEs financing) • MSMEs including smaller ones and those with limited, less favourable, or even no access to