, and venture capital. Expected outcome 1. As the current tax doctrine in Thailand is based on legal form of transactions rather than the “substance over form” principle, obstructing certain types of
determines that FA independence will be impaired in cases where FA or commercial bank in the same conglomerate has granted a loan to any securities issuer or sponsor disposing asset into real estate investment
related parties amounted to Baht 54.09 million and impaired on investment Baht 5.45 million. Conclusion : The Group reported a profit for the six-month period ended June 30, 2018 showed a loss of Baht 83.66
auditing standards or inappropriate exercising of professional skepticism. The quality of engagement performance and the opinion on the financial statements may be impaired. • Establish policy on the
investors, which incurs an obligation for PACE to repurchase a certain amount of its preferred stocks from the counterparties. The clarification must inform whether there will be any effect on the company's
securities public offering (PO). The revised rules require the issuers of non-listed company not have any records of severe misconducts for a certain period prior to securities offering submissions. For
trainings. Executive summary 2 On the engagement-level inspections, the SEC has detected deficiencies in certain audit areas such as audits of revenue cycle and substantive analytical procedures. We have
-oriented production were on the ebb. Furthermore, digital disruption continued to negatively impact certain business operators’ income and operating costs. Under these circumstances, KBank put in place more
maintained its growth momentum. Similarly, Thailand’s major economic indicators continued to exhibit growth, as evidenced by brighter exports, government spending and private spending on certain items of
longer necessary for a credit- impaired event to have occurred. The Company applies the impairment approach to financial assets that are credit-impaired upon the initial purchase or acquisition and a