representative office in the Kingdom shall obtain an approval from the Office. The representative under the first paragraph shall undertake only those businesses specified in the approval. The provisions of

debt securities offered or listed. 3. Provide information about the form of the security, such as whether investors can obtain physical certificates or whether their interests will be recorded via a book

obtain access to the contract. Indicate whether the issuer is required to make periodic disclosure such as disclose the evidence periodically that the issuer is not in default or that it is in full

representation of the debt securities holders, as well as where the investors may obtain access to the contract. Indicate whether the issuer is required to make periodic disclosure such as disclose the evidence

offer for sale of baht bonds, the foreign entity issuer must obtain an approval and adhere to the obligations specified by the Ministry of Finance. However, given the changing contexts and landscape of

obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd., an associated company of EIC, impairment loss of investment and share of loss of such associated

unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI

and Q1/2014 financial statements respectively due to limitation on their scope of audit/review. Accordingly, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to

impairment of assets. In addition, the auditor was unable to use other means to obtain sufficient appropriate audit evidence on the matters. The SEC therefore instructed STHAI to rectify 2012 financial

personnel while some of the existing capital market personnel will be required to obtain the SEC approval with a view to enhancing supervisory efficiency.The consultation paper is available on www.sec.or.th