, Conditions and Procedures for Reporting the Disclosure of Financial and Non-financial Information of Securities Issuers; )b) the auditor’s report shall not express any of the following meanings: 1. a

worth investor”, “institutional investor” , “structured notes”, and “short-term bond ” shall have the same meanings as defined in the Notification of the Securities and Exchange Commission concerning

of Financial and Non-financial Information of Securities Issuers; (b) the auditor’s report shall not express any of the following meanings: 1. a disclaimer of opinion on the Thai government agencies

meanings: 1. a 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

requirements for preparation for financial statements of foreign companies. (b) the auditor’s report shall not express any of the following meanings: 1. a disclaimer of opinion on the foreign entity’s financial

Exchange Commission concerning Approval of Foreign Auditors. (3) the auditor’s report under (2) shall not have the following meanings: (a) the preparation and disclosure of information in the financial

company,” “associated person” shall have the same meanings as defined in the Notification of the Securities and Exchange Commission concerning Determination of Definitions in the Notifications on Issuance

“structured note” shall have the same meanings as defined in the Notification on Investment of Funds; “Notification on Investment of Funds” means the Notification of the Capital Market Supervisory Board

provisions in the Public Limited Companies Act B.E. 2535 (1992) are contentious and subject to different interpretations. Today’s decision by the Business Development Department, which oversees the

International Financial Reporting Interpretations (Revised 2016), including Accounting Practices, which were effective for the financial statements beginning on or after January 1, 2017. Such financial reporting