placement (PP), must clearly determine, in the terms and conditions of such convertible debentures, an agreement on damages arising from the company?s failure to provide sufficient amount of shares for

offered to retail investors in other home jurisdictions of ASEAN members. Also, the scheme must conform to the common standards on Standards of Qualifying CIS in terms of the qualifications of CIS operator

operator qualifications in terms of sufficient personnel and operating system, financial condition, and fit and proper.  

indicated impressive improvement in terms of audit manuals and audit programs for most of the audit firms. Nonetheless, more emphasis on some areas is needed, such as planning and risk assessment as well as

warning of possible breach of investment terms in the redemption form.Given that the redemption was ahead of the five-calendar-year holding requirement to be eligible for the LTF tax benefits, {A}'s failure

with the connections between non-financial and financial performance. In addition, disclosure of complete information in a timely manner will be of benefit to companies in terms of value adding

transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity terms of such B/E issues several times. The

terms of such B/E issues several times. The fraud was supported and assisted by (1) Mr. Thepthiwa Bootprom, who knew Mr. Krittiphat Ittisanyakorn and Mr. Sunchai Intarauksorn. In so doing, Mr. Thepthiwa

466.2 404.3 443.5 Net Profit 516.7 597.6 -13.5% 662.2 -22.0% 15.02% 17.62% 18.73% Total Revenue Consolidated sales revenue in Baht terms rose slightly to Bt3,440 million in 1Q18, representing an increase

expenses of Baht 404 million. Selling expenses in terms of percentage for Q2’2017 was 11.9% of total sales which decreased from 12.3% in Q2’2016 due to marketing and promotional campaigns for restaurants