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

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

material misstated, but the effects or possible effects of the matter on the current period’s figures are not material (paragraph number........) ( 2.3.2 unable to obtain sufficient appropriate evidence

considered it necessary to regulate the matter. The existing digital asset business operators are required to comply with the regulations within 30 days as from 1 April 2022. The BOT and the SEC previously

Exchange Commission (SEC) urges digital asset business operators to give priority to cybersecurity and to assign a responsible person to oversee this matter to ensure continuity of service provision and

transaction or material undertaking; (d) having withdrawn an application for approval of an offer for sale of newly issued securities without giving any clarification to the SEC Office regarding any matter

Asset Businesses B.E. 2561 (2018). The SEC is in consideration for taking further actions under the authority in this matter, including coordinating with other relevant regulators, e.g. the Bank of

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

substance regarding digital asset prices Building Confidence in the Capital Market NEWS Securities and Exchange Commission Corporate Communication and Investor Service Department Tel. (66)2033-9502-5 E-mail

:  การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี