1 August 17, 2018 Subject: Capital Increase for Offering for Sale to Specific Investors (Private Placement), Connected Transaction, Amendments to Articles of Association/Objectives of the Company and Determination of the Date of Extraordinary General Meeting of Shareholders No. 1/2018 To: President The Stock Exchange of Thailand Enclosures: 1. Information Memorandum on the Offering of Newly Issued Ordinary Shares to Specific Investors (Private Placement) at the Offering Price with a Discount of...
against the undue influence of long association and high audit fee clients. Nonetheless, due to the more intense inspections of the second cycle, the following issues were identified. Business relationships
) imposing the intermediary to submit any information, report or relevant document to the SEC Office within appropriate period, whether general or case-by-case basis without excessive burden to the
, report or relevant document to the SEC Office within appropriate period, whether general or case-by-case basis without excessive burden to the intermediary, in order to monitor the compliance with this
to the previous quarter, this is supported by the decline in crude oil price which dropped in proportion that exceeded the Fuel Oil price. The excessive decline is due to pressure from Saudi Arabia
excessive decline is due to pressure from Saudi Arabia discounting the OSP, combined with supply of High Sulphur Fuel Oil declining from regional refineries that were lowering utilization rate due to slumping
(f) of Paragraph 1, the applicant shall be granted an exemption from such prohibition of having or having had a business relationship or provision of professional services at such 11 excessive value
reasons including excessive production waste and low usage of production capacity, they should not have been allocated all of them as the cost of goods sold. However, an auditor failed to document any
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...