. Consequently, banks need to possess effective control systems to maintain the ability to value collaterals constantly and at the present value. Example 2 : Workpapers did not document audit scope or sample
therefore, the company does not have to include the land price as the selling price of ordinary shares. (b) The loan of the company amounts 1 46,700,000 Baht (The loan that the company Let ACC Green borrow to
occasions, EARTH did not present any clear facts of whether the increased debt was mostly special circumstance damages or opportunity costs. According to the special audit conducted by EARTH at the
and a further fine not exceeding 10,000 baht for every day during which the violation continues. Also, the violation was subject to an imprisonment up to three years or a fine not exceeding 300,000 baht
consider investing in newly-issued ordinary shares of Vanachai Logistics Co., Ltd. There is an agreement to increase the capital not more than 4,900,000 shares, and the company will invest in newly-issued
the present time and in the future, due to such land’s location adjacent to the Head Office of the Company; and for this reason, the Company then absolutely needed to purchase such land. In addition
Notification: “Securities company” means a company licensed to undertake securities business in the category of securities brokerage, securities dealing and securities underwriting which is not limited to debt
underwriting which is not limited to debt securities or investment units, mutual fund management and private fund management. “Office” means the Office of the Securities and Exchange Commission. Clause 2. The
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