rating process. IOSCO members recognize that credit ratings, despite their numerous other uses, exist primarily to help investors and other users of credit ratings assess credit risks. Maintaining the
annual report and accounts in order for shareholders to be able to assess the company’s performance, business model, strategy and long-term prospects. The reporting of relevant and material non- financial
subscriber who is foreign or is not resided in Thailand under the exception of the foreign laws. Hence, Spin-off Plan and offer UAPC shares to public together with IPO are regarded as a disposal of assets of
. An exception is for the mutual fund that offers all investment units to non-Thai residents (country fund). In this case, the management company shall prepare the financial statements in conformity to
by an auditor approved by the Office as per the Office’s notification governing approval of auditors. An exception is for the mutual fund that offers all investment units to non-Thai residents (country
, Derivative broker shall not appoint any other person to provide the service exception where the service provided from customer contact person for Derivative broker and outsourcing services according to the SEC
service exception where the service provided 13 As amended by the SEC Office Notification No. Kor Thor 25/2549 Re: Rules for Undertaking Derivatives Business for Licensed Derivatives Broker (No. 3) dated 25
investment or represent that there shall no loss on investment at any fixed rate, with the exception of a representation given in accordance with the criteria prescribed and notified by the SEC Office; (5) in