dates on which such payments are due. 5. Describe any arrangement for transfer and any transfer restriction of the debt securities. 6. Disclose the currency the debt securities are denominated as well as

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

PRO to rectify its financial statement for 2011 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

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

. Previously, the SEC notified VTE to rectify its 2013 and Q1/2014 financial statements due to the auditors? qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were

be able to offer for sale of shares to this type of investor without limitation on offering amount.     The consultation paper is available on www.sec.or.th. Stakeholders and interested parties are

Bangkok, May 2, 2012 ? The SEC has directed Singha Paratech Plc. ("SINGHA") to rectify its financial statement for the year 2010 due to the scope of audit limitation imposed by the company?s

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

bankers for the application monies and any other persons connected with the public offering. II. OFFER STATISTICS AND EXPECTED TIMETABLE A. Offer Statistics For each method of offering, state the total