statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
depreciation expense of unproductive machinery from COGS to administrative expense. In addition, the Group set aside an impairment provisions in the amount of Bt56.5 million for unproductive machines under the
) • Over/underreaction and temporary mispricing (Lakonishok, Schleifer, and Vishny, 1994; Daniel, Hirshleifer, and Subrahmanyam, 1997) • Markets are inefficient (Basu, 1977; Rosenberg, Reid, and Landstein
mutual fund Prescription of additional rules Calculation and announcement of net asset values (NAV) Procedures for incorrect pricing Sale and repurchase of investment units Preparation of mutual https
systems that may cause damage to investment, fund management inconsistent with prospectus, and incorrect disclosure of information; Stock loss from a trading account, failure of investment consultants
units on day T, the mutual fund management company shall also reduce the number of the investment units on the day T. (5) Actions to take in the case of an incorrect number of the investment units (5.1
/2001 2. Notification of the Office of the Securities and Exchange Commission SorNor. 12/2545 Determination of Rules and Procedures for Actions by Management Companies against Incorrect Value of
)/company. 4 Incorrect or incomplete disclosure of financial statements or annual report of listed company. ● Undisclosed items / incorrect disclosure of information ● Other related documents/evidence
prepared incorrect accounts with intention to deceive others about those fraudulent actions, violated Sections 307, 308, 311 in conjunction with Section 313, and Section 312(2)(3) of the Securities and