interest income from loans following the adoption of the TFRS 9. This was also combined with a decline in transaction volume, as measures to prevent the spread of Covid-19 led to consumers using more digital

disclaimer of opinion on the applicant’s financial statements and the consolidated financial statements or an adverse opinion; 2. a qualified opinion on any material transaction as non-compliance with the

development) 9 3. Eligibility Criteria 3.1. Mitigation Component The simplicity of the Criteria enables rapid screening and meaningful monitoring and verification for assurance without transaction costs

ชำระเงิน ในการทำธุรกรรมของลูกค้ามีการเปลี่ยนแปลงไปอย่างมีนัยสำคัญ (transaction monitoring) (ข)  มีเหตุอันควรสงสัยเกี่ยวกับความถูกต้องครบถ้วน ความเป็นปัจจุบัน

implementation of adequate systems and controls to ensure that the company complies with applicable law and standards for specified matters, including material investment, related party transaction, acquisition

entering into an agreement or a financial transaction with another party. There are many types of due diligence. Relevant ones may include client due diligence, environmental due diligence and Know Your

Big4 ก็พบว่าในบางครั้งมีการน าเสนอ ระบบการตรวจสอบการวิเคราะห์รายการเคลื่อนไหว (Transaction) และน าประเด็นมาสอบถาม ว่ามีประโยชน์ต่อธุรกิจหรือไม่ ซึ่งเราก็คิดว่าเป็นบริการที่ดีนะ นอกเหนือจากการตรวจสอบ

virtual assets20 in any form, save for any indirect exposure via underlying funds as permitted in paragraph 5 above. 7. The Hong Kong Covered Fund must not engage in a physical short sale transaction. 8

above. 6. The Thai Covered Fund must not engage in a physical short sale transaction. 7. The Thai Covered Fund is subject to an aggregate limit of 10% of its NAV in respect of borrowings or engaging in

accounting is largely transaction-focused and ill-equipped to capture the intangible drivers that increasingly underpin value creation in the modern economy. The so- called ‘value gap’ between more traditional