Accounting Law. Such financial statements shall be subject to audit and opinion to be conducted and offered by an auditor approved by the Office as per the Office’s notification governing approval of auditors
by an auditor approved by the Office as per the Office’s notification governing approval of auditors. An exception is for the mutual fund that offers all investment units to non-Thai residents (country
changed by the operation of law governing merger of business of such person. In cases where the original payee has acted as the agent to collect and receive payments of debts incurred but there is a change
stopping income recognition. 3.3 Merger It shall disclose accounting procedure for merger and accounting procedure for goodwill . 3.4 Cash and cash equivalents It shall disclose the composition of cash and
investment etc.. Furthermore the company have to stop recognizing income client, it shall disclose rule of stopping income recognition. 3.3 Merger It shall disclose accounting procedure for merger and
recognition. 3.3 Merger It shall disclose accounting procedure for merger and accounting procedure for goodwill . 3.4 Cash and cash equivalents It shall disclose the composition of cash and cash equivalents and
well as the material changes in the shareholding structure, management or business operation or any other important events (for example, merger and acquisition) during the past three years, if any. 1.3
changes in the shareholding structure, management or business operation or any other important events (for example, merger and acquisition) during the past three years, if any. 1.3 Shareholding structure In
from September 1, 2015 to December 31, 2015, after merger of companies Note : information from audited financial statement for accounting period ended Dec 31, 2016 4.2.4 Na Nimmann Company Limited