standards or regulations Post-issuance documents (annual report, sustainability report, external reviews, website,…) Recommended Reporting4 Regular & easily accessible disclosure, at least annually, and in
, the SEC implements the procedures for increasing the quality of their work on a continuing basis. This includes regular inspection of audit firms’ quality control system and random inspection of
the units. The advertisement shall be made under the following rule; (1) the advertisement is not false, overstated, distorted, withheld or misleading in material aspects; (2) the main points
following criteria: (1) not containing information that is false, overstated, distorted, concealed or materially misleading; (2) containing material information that is not beyond the information presented in
through the training sessions, seminars, and issuances of practical guidance to relevant stakeholders, the SEC emphasized the meetings with audit firms in the capital market together with regular exchanges
operation of company or arising from regular operation of the company, including other activities related to the business operation or carry out of such work. In a case of having a net loss, it shall
profit (loss) from activities which is a part of business operation of company or arising from regular operation of the company, including other activities related to the business operation or carry out of
cash in the parenthesis. 7. Profit (Loss) from ordinary activities means profit (loss) from activities which is a part of business operation of company or arising from regular operation of the company
review function made up of one or more senior managers responsible for conducting a rigorous, formal, and periodic review, on a regular basis pursuant to an established t credit rating methodologies
level of capital and the regular setting aside of additional provisions, commercial banks can maintain an adequate cushion for NPL in the banking system. V3 12/05/63 3 Adoption of the pack of Thai