statements with disclaimed opinion of auditor (the same one who arranges the special audit) because of limitation on scope in auditing caused by the management of DAIDO. Since such type of financial statements

accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various

satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various matters including inability to obtain certification from the company?s management regarding

limitation, the unit sale for capital increase, and the borrowing with limited purposes and portion. The SEC encourages the public and stakeholders to read the background documents and participate in the

due to the limitation on auditing by the company?s executives on the matters concerning the company and its subsidiaries? failures to appraise the fair value of land, constructions and equipments. In

Bangkok, March 27, 2012 ? The SEC directs Pan Asia Footwear Plc. ("PAF") to rectify its financial statements for Q3/2011 and year 2011 due to the company ' s management imposed scope limitation and

our key products and strong margins, even carrying forward into the second quarter, driven at first by recovery in China. Global inventory levels are tight and combined with supply chain shocks are

amended by the Securities and Exchange Act (No. 4) B.E. 2551 and Section 63(5) of the Securities and Exchange Act B.E. 2535 which contains certain provisions relating to the restriction of rights and

the unit holders, under Clause 23 and Clause 24; (16) the restriction of unit holders’ right when exceeding the holding ratio or when having extraordinary interest in the matter, under Clause 25; (17

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT