derivatives position, unless the plan preparer, the plan administrator, or the official receiver can prove that the derivatives business operator is aware of the fact that the customer has taken or connived in

Office. It is important to note that this is an unofficial English translation which has not been subjected to an official review by the SEC Office. Readers should be aware that only the original Thai text

to note that this is an unofficial English translation which has not been subjected to an official review by the SEC Office. Readers should be aware that only the original Thai text has legal force and

SEC Office. Readers should be aware that only the original Thai text has legal force and the English translation is strictly for reference. Accordingly, the SEC Office cannot undertake any

TRANSLATED VERSION codified up to No.3 as of August 20, 2014 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference

areas. The latest inspection on 29 audit firms in the capital market revealed that 86 percent of the inspected audit firms received either “acceptable” or “very satisfactory” rating for their quality

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION

inspections (2010-2012). In addition, the proportion of the auditors who passed the inspections with no or only minor deficiencies increased from 25 percent in 2013 and 2014 to 50 percent in 2015. Although

more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e

development of the financial reporting ecosystem; it is our belief that for the financial reporting to be reliable, the stakeholders in the ecosystem should be aware, and have a good understanding, of their