embeded and must be offered for sale through intermidiaries licensed to undertake securities business such as securities companies or finanicial institutions.? Meanwhile, the SEC has relaxed certain rules

internal procedures. Each of them has put in place the quality assurance systems in compliance with professional standards, although improvement may be needed in certain practices to measure up to the new

. Period of suspension or postponement may be extended or additional conditions may be applied as the case may be.  (4) Pooled fund will be allowed to record certain categories of its revenues using

standards, and corporate reform to streamline procedures and reduce compliance cost.SEC Secretary-General Rapee Sucharitakul said: ?Over the years, the investing public has experienced certain limitations

related persons. Monitoring acitivities of invested companies is also a must as sometimes regulators are not legally authorized to issue an order in certain matters.Disclosure of sufficient information is

same group, etc. This is to maintain investor protection suitable for potential investment risks.In this regard, there are certain requirements for trading on the SMEs Board. For example, the trading

the independence and objectivity of credit rating operations; Transparency and timeliness of ratings disclosure CRAs should make disclosure and transparency an objective of their ratings activities; and

Financial Reporting Standard No. 15: Revenue, which is effective in 2019. 2.2 The decrease gross profit margin in the remaining portion came from the decrease of gross profit margin of the certain highly

, based on average rate of commercial banks as published by Bank of Thailand on 7 August 2019). The completion of this transaction is subject to certain conditions precedent as specified in SPA. This

profit margin of certain residential projects was also decreased as a higher competition. The decrease in sales and gross profit margin in 1 and 2 make a decrease of 750.59 million baht in gross profit. 3