amending financial statements or reports pursuant to sections 56, 57 and 58 of the Securities and Exchange Act and is not being in the process of complying with the orders of the SEC or the Stock Exchange of
assessments are crucial for the development of the financial sector in Thailand as they help to ensure alignment of regulatory frameworks and supervisions with the corresponding international standards. The
Valuation of infrastructure assets The codes on valuation of the infrastructure assets under IFF are summarized as follows: Appraisers: juristic persons with relevant experience/expertise. A valuation of
considered: 1. Financial statements shall be prepared in accordance with the financial reporting standards that are acceptable to lead regulator and there shall be no expression of opinion that the auditor's
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their intentions, the mutual fund management company shall provide them with an option to exit from the mutual fund before the completion of the amalgamation/merger with a sufficient period and with fair
and regulations. 3. Financial statements shall be prepared in accordance with the financial reporting standards that are acceptable to lead regulator and there shall be no expression of opinion that the
for an approval. The following qualifications will be considered: 1. Financial statements shall be prepared in accordance with the financial reporting standards that are acceptable to lead regulator and
considered: 1. Financial statements shall be prepared in accordance with the financial reporting standards that are acceptable to lead regulator and there shall be no expression of opinion that the auditor's