INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

synthetic convertible loan for SGAH if the profit condition is met in the next 2 years. After the conversion, the Company's shareholding percentage in SGAH will be at 25.11%. Nevertheless, in order to satisfy

%. Nevertheless, in order to satisfy the Accounting Standards and maximize tax efficiency, the synthetic convertible loan structure consists of (1) grant of a loan at the amount of USD 50 million or equivalent to

reduction in cash payments, starting with the PromptPay system for person-to-person fund transfers and PromptPay for businesses, in January and March 2017, respectively. The extent to which this lower fund

reduce cash payments, starting with the PromptPay system for person-to-person fund transfers and PromptPay for businesses, which were introduced in January and March 2017, respectively. The extent to which

existing Thai regime for approved retail funds, this circular sets out the eligibility and ongoing requirements, as well as SEC rules, which a Hong Kong Covered Entity must satisfy if it intends to seek

, which a Hong Kong Covered Fund and/or Hong Kong Covered Management Company1 must satisfy when seeking approval for public offerings of units/shares of the Hong Kong Covered Fund in Thailand from the SEC

SECOND PARTY OPINION1 ON CHANEL’S SUSTAINABILITY-LINKED BOND FRAMEWORK September 2020 BACKGROUND CHANEL (hereafter the “Issuer”) contemplates including three environmental factors to the Sustainability-Linked Bonds (the “SLBs”) to be issued in compliance with the Sustainability-Linked Bond Framework (the “Framework”) created to govern their issuances and following the Sustainability-Linked Bond Principles (the “SLBP”). The Framework will include the Issuer’s commitment to achieve specific target...

terms and conditions. In absence of such terms and conditions, the beneficiary and the trustee may mutually agree to amend the trust instrument to the extent that it is not contrary to the purpose of the

to the extent that it is not contrary to the purpose of the creation of trust. SECTION 21 In cases where the SEC Office has issued notifications specifying additional particulars and statements under