SEC proposes the amendment to Securities and Exchanges Acts in various aspects so that the law would be more flexible, able to keep pace with new development and suitable for actual use. It also aims

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

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

documents under Paragraph 1 are translated from a foreign language, the foreign entity shall also proceed as follows: (1) certify that the substance of the translated information or documents has truly

the time- on period has to be considered. • The records of key audit partner’s time-on period is not complete or • Inappropriate detail in manual and database on this matter may expose the audit firm

workshops received positive feedbacks for their informative and educating elements and practical adaptation in actual situations. In 2017, key training sessions and seminars for stakeholders included the

material matter, either under Thai or foreign law; (b) having been rejected by the SEC Office regarding an application for approval of an offer for sale of newly issued shares on a material ground for

, the Thai government agencies shall bear actual and reasonable accommodation and transportation expenses arising therefrom and the SEC Office may prescribe clear criteria on this matter. Clause 22 After

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

practices.  The IOD has noted that Thai listed companies are starting to emphasize more on substance rather than just form, especially in the areas of Role of Stakeholders and Board Responsibilities.  However