for any loss or damage arising from or related to reliance on such translation. Only the original Thai version of the Emergency Decree carries legal authority. Linklaters (Thailand) Ltd 20th Floor
has legal force and the English translation is strictly for reference. Accordingly, the SEC Office cannot undertake any responsibility for its accuracy, nor be held liable for any loss of damages
SEC Office. Readers should be aware that only the original Thai text has legal force and the English translation is strictly for reference. Accordingly, the SEC Office cannot undertake any
procedures. Example 10 : In a test of controls for the revenue cycle of a property development business (condominium), revenue should normally be recognised when the legal ownership is transferred to the buyer
to note that this is an unofficial English translation which has not been subjected to an official review by the SEC Office. Readers should be aware that only the original Thai text has legal force and
FOR ANY LOSS OR DAMAGE ARISING FROM OR RELATED TO RELIANCE ON SUCH TRANSLATION. ONLY THE ORIGINAL THAI VERSION OF THE EMERGENCY DECREE CARRIES LEGAL AUTHORITY. A36633673/0.7/02 Jul 2018 1 Emergency
the Audit Committee and audited by the certified public accountant. Agenda 4 To consider approving the omission of allocation of net profit as legal reserve and the omission of dividend payment from the
professional standards and relevant legal requirements, as well as elevate the audit engagement quality of auditors affiliated with the firms. We therefore constantly highlight the importance of the inspection
information contained herein. Further, nothing in this document should be construed as constituting legal, business, tax or financial advice. This material contains “forward-looking” statements that relate to
, financial advisor and legal consultant opined that the investment in the Target Group Hotels and Resorts through the purchase of equity in the Target Company is appropriate and reasonable in line with the