focus beyond returns or profits. Business can develop and move toward sustainability with 3 key aspects. The first one is ?CG in substance? which signifies good governance in substance and practice, not
which are divided into six parts. The summaries of the essence are as follows: (1) amends the definition of “Securities” in Section 4 to cover other investment products that have substance like
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
ยังคงต้องถือว่าเป็นการลงทุนในรูปแบบของกองทุนรวม ทั้งนี้ เพราะ MF และ PF มี key substance ที่เหมือนกัน คือ ต่างก็เป็น investment management ดังนั้น การแบ่งแยก MF และ PF อาจต้องใช้ form เป็นสำคัญ ไม่
demands, opportunities and obstacles of sectors in the Thai capital market. Accordingly, Thai listed companies should focus on three areas, namely: CG in substance: Focusing on substance of corporate
aspects of sustainable development which are 1) CG in substance: building up sound business performance with sustainability and trustworthiness by emphasizing on actual practice such as encouraging
their opinion on financial reporting as required by relevant professional standards to ensure that financial reporting represents its true and fair economic substance, operational performance and is
action or to refrain from any action, in following cases: (1) The actual objective or substance of m anaging the mutual fund constitutes an avoidance of the provisions or the rules. (2) The management of