misstatements in the future. Incorrect accounting estimate from misinterpretation of facts Others Omission of an amount or disclosure Application of accounting policies Selection of accounting policies Judgments

contain any false or misleading statement in materiality nor omission of any material statement that ought to be declared and that the financial statements and financial information referred to in this

financial reporting standard; 3. an expression of opinion that the auditor’s scope of audit is limited by any act or omission to act of the applicant, its directors or executives; 16 If the applicant is the

information whose omission or misstatement could influence the economic decisions taken by users of the information.1 Integrated business reporting should be timely, in particular meeting market guidelines and

omission to act under the first paragraph shall include the following cases: (1) request of a resolution of the board of directors or the shareholders’ meeting by presenting a false statement or concealing

expression of opinion that the auditor’s scope of audit is limited by any act or omission to act of the Thai government agencies, their directors or executives. (3) the Thai government agencies shall not be in

-compliance with the financial reporting standards; 3. an expression of opinion that the auditor’s scope of audit is limited by any act or omission to act of the applicant, its directors or executives. In case

opinion that the auditor’s scope of audit is limited by any act or omission to act of the foreign entity or its directors or executives. The provisions under Paragraph 1 shall not apply to the offer for

misleading statement in materiality nor omission of

(UNOFFICIAL TRANSLATION) Codified up to No.12 As of 6 August 2018 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. FNotification of the Capital Market Supervisory Board No. Tor Nor. 1/2554 Re: Rules, Conditions and Procedures for Establishment and Management of Infrastructure Funds _____________ By virtue of Section 16/6 of the Securities and Exchange Act B.E. 2535 (1992), as amended by the Securities and Exchan...