well as significant events after offering for sale of the aforesaid financial instruments, and would prescribe organization of annual meetings in a similar way as required of listed companies. This is to
management of information technology systems as well as the security of the information system is an essential issue in order to prevent the risks that may occur from cyber threats. Therefore, SEC has
increased direct oversight of auditors of listed companies, and local accounting standards are converging to International Financial Reporting Standards. The SEC and Bank of Thailand (BoT) are well resourced
costs of sales and services was ฿ 478.96 million, ฿ 44.34 million decreasing or 8.47 %. It is noticeable that the revenue from sales and services of the company has been decreasing as well as the cost of
costs of sales and services was ฿ 457.41 million, ฿ 21.55 million decreasing or 4.50 %. It is noticeable that the revenue from sales and services of the company has been decreasing as well as the cost of
of their salespersons. Moreover, the rule will introduce more convenient tools and channels for investors to obtain better understanding on products being offered to them in order to make well-informed
influence enterprise value as well as topics that are material to the environment, and the society. Dynamic materiality acknowledges that the materiality of an issue can shift based on anticipated or
Prioritise Advancing the Best Interest of Clients 40 Principle 3 Make Informed Investment Decisions and Engage in Active Ongoing Monitoring of Investee Companies 42 Principle 4 Apply Enhanced Monitoring of and
realized losses, consistent with realization effect by Imas (2016). Well-developed hypotheses. Well executed analyses. Useful and interesting dataset. Policy implications. A few comments for
) rating mutual fund and publishing the information on mutual fund rating with honesty, fairness, impartial, independence as well as due care for the sake of information recipients; (3) indicating the