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
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
as those of the auditors. Being well aware of this fact, the SEC has regularly communicated and emphasized this matter to the stakeholders through various kinds of activities. For example, the SEC
shall contain at least the following matters: (1) characteristics of the REIT and the management mechanism containing material statements as follows: (a) …… (name of the REIT) …… is the REIT in accordance
and develop securities business related to investment management; “debt financing” shall include the issuance of debt instruments or conclusion of any transaction that would result in or is in substance
operation of the company in a significant manner, whether as a result of being a shareholder or authorized under an agreement or any other matter, especially a person falling under any of the following
company relationships with stakeholders such as employees, suppliers, customers, local communities and the environment as a whole. First initiated at the founding of the ICGN in 1995, this is the fourth
. The Notes of a Series may, in certain circumstances, be redeemed, in whole but not in part, at the Early Redemption Amount together with accrued interest thereon, upon the occurrence of certain tax
ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม
economic substance and true performance. This is a protective mechanism for investors in the capital market and the reason why over the years the SEC has stressed the importance of continuous improvement of