public offering (IPO) companies. The purpose is to ensure that CFOs and accountants clearly understand the expected roles and responsibilities in preparing financial reports and internal control system
(FA), save for offerings by financial institutions which are also SEC-approved FA. On information disclosure, notice calling a shareholders? meeting must clearly state material information including
out derivatives positions before reaching expiry dates and open new positions of next trading series. The client also allowed her to make trading decision; however, did not clearly specify details of
must comply with derivatives investment rules and be managed with due care for the benefit of investors. Maximum limit of derivatives investment must be set and clearly stated in the prospectus together
associated and investment returns will be clearly and sufficiently included in prospectus. The consultation paper is available on the SEC website at www.sec.or.th. Stakeholders and interested parties are
useful contributions to the issuing company clearly and continuously, and to limit the collective shareholding of all patrons and related persons up to 25 percent of the IPO shares sold; 2. To shorten the
Thai investors are not allowed to invest in foreign-currency investment units offered in Thailand. The asset management companies, therefore, must clearly clarify that the products are offered only to
bonds to be offered must clearly state that the issuer is in the process of extending the payment period or is currently in default; (2) An issuer seeking permission to issue and offer debt securities
measures must be clearly outlined in the ICO filing. Additionally, specific significant matters require approval from the issuer's board of directors. This is to ensure that the board is committed and