if the fund has been established less than five years) through a column graph format shall be displayed in comparison with benchmarks. The methodology used for performance presentation shall be in
shall be displayed in comparison with: (1) benchmarks; and (2) peer group average. The methodology used for performance presentation shall be in accordance with the requirements stipulated in the
เกิดความชัดเจนในทาง ปฏิบัติ เช่น roadshow presentation บทวิเคราะห์หลักทรัพย์ โฆษณาที่เกี่ยวกับการเสนอขายหุ้นผ่านสื่อต่าง ๆ เป็นต้น 6. หลักในการให้เผยแพร่ข้อมูลเกี่ยวกับการเสนอขายหุ้น ต่างประเทศในส่วนที่
credit loss method and the concept of hedge accounting. These include stipulations regarding the presentation and disclosure of financial instruments. Thai Financial Reporting Standards which was effective
for the disclosure according to its duties. (4) Not to make presentation which will guarantee profit or return at a certain rate or the loss shall not be more than the rate already specified, except for
to other persons except for the disclosure according to its duties. (4) Not to make presentation which will guarantee profit or return at a certain rate or the loss shall not be more than the rate
in 1Q2020 such as TAS 32 Financial Instruments: Presentation, TFRS 7 Financial Instruments: Disclosure, TFRS 9 Financial Instruments and TFRS 16 Leases on the Group’s financial statements which
, measurement, presentation and disclosure of leases, and requires a lessee to recognise asset and liabilities for all leases with a term of more than 12 months, unless the underlying asset is low value. As a
sufficient information for use in investment decision making, and the nature and presentation of said information shall be in accordance with the following rules: (1) The language shall be easy to understand