potential performance and risks (e.g. hedge funds, hybrid securities, structured products, investment units of a mutual fund of which the returns calculation is made in a complicated way (complex return fund
instigator or an abettor, etc.; (5) the complicated nature of the act or the tool used in committing such act, such as using a disguised name of other person or establishing a company for concealment, etc.; (6
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
Essays on Open-Ended on Equity Mutual Funds in Thailand Roongkiat Ratanabanchuen and Kanis Saengchote* Chulalongkorn Business School ABSTRACT Mutual funds provide a convenient and well-diversified option for households make intertemporal fund transfers for their future needs. In this collection of three short essays, we investigate open-ended equity mutual funds in Thailand that invest in domestic equity during 2005 to 2016. While these funds collectively account for only 13.4% of assets under m...
further improvements in the legal framework in relation to (1) business merger and acquisition in which complicated and time consuming process is currently involved, (2) civil sanctions to become an
respective markets toward sustainable growth. The SEC also rendered stronger cooperat ion with the ASEAN in developing working systems of respective markets toward the same direction to streamline complicated
not be complicated or costly for shareholders, and the meeting location to be easy to reach. 1.4 The board should allow shareholders to send their questions to the company prior to the 63Section 1
, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of
year business performance, FKRMM has profit from motorcycle tire and tube distribution about 40,000,000 – 50,000,000 THB per year which show that FKRMM is consistently profitable. Remarks: Although most
motorcycle tire and tube distribution about 40,000,000 – 50,000,000 THB per year which show that FKRMM is consistently profitable. Remarks: Although most of the revenue in 2016, representing 87.10% of FKRMM's