, including as a result of natural disasters There are several categories and sets of criteria defining Social Projects already in existence in the market that can be used as complementary guidance. Issuers and

of criteria defining Social Projects already in existence in the market that can be used as complementary guidance. Issuers and other stakeholders can refer to case studies and examples through links

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...

claim coming into existence in the future which determine debt repayment in cash and generate a flow of receipts in accordance with the rules specified by the SEC. “originator” means a person that

business operation, financial status and performance , or existence of REIT, or investors’ investment, provided that such risk may cause the investors to lose the invested money or receive a return at a

• Significant • Materiality • Professional judgment Accounting Assertions Existence - relates to account balances (each of the balance sheet and income statement balances are actually exist) Occurrence - relates

. Ministerial regulations shall be enforceable upon their publication in the Government Gazette. Chapter 1 Establishment _______________________ Section 5.3 A fund shall come into existence only when it is

transferred or placed as collateral. “assets” means (1) rights of claim which generate a flow of receipts in the future; or (2) rights of claim coming into existence in the future which determine debt repayment

Gazette. Chapter 1 Establishment _______________________ Section 5. 3 A fund shall come into existence only when it is established by agreement of the employees and the employer and registered under this

collateral. “assets” means (1) rights of claim which generate a flow of receipts in the future; or (2) rights of claim coming into existence in the future which determine debt repayment in cash and generate a