and former directors of EARTH had jointly acted, conspired, permitted, or helped another in making false entries or failing to enter material statement in relation of the debt, for the purpose of
subsidiary and listed company, which was deemed dishonest act causing damage to GGC. They committed the offense with nine associates who were raw material distributors, namely (3) Anatta Green Co., Ltd
B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of
ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม
substance regarding digital asset prices Building Confidence in the Capital Market NEWS Securities and Exchange Commission Corporate Communication and Investor Service Department Tel. (66)2033-9502-5 E-mail
: การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี
knowledge to clients so that they understand the risks associated with digital assets. The SEC recommends that anyone interested in trading digital assets study information and all associated risks
as per their stated accounting policy. Common findings No procedures were performed before concluding that the revenue recognition was free from material misstatements from fraudulent transactions
economic substance and true performance. This is a protective mechanism for investors in the capital market and the reason why over the years the SEC has stressed the importance of continuous improvement of