year and B100 product cost that rose sharply near year’s end. Whereas, the company was unable to adjust its retail price at service station to adequately correspond with rising costs. 3. Other incomes

- Financial instruments standards by adjusting the cumulative effects to retained earnings and other components of equity on 1st January 2020. Therefore, the Group did not adjust the information presented for

Essays on Open-Ended on Equity Mutual Funds in Thailand Roongkiat Ratanabanchuen and Kanis Saengchote* Chulalongkorn Business School ABSTRACT Mutual funds provide a convenient and well-diversified option for households make intertemporal fund transfers for their future needs. In this collection of three short essays, we investigate open-ended equity mutual funds in Thailand that invest in domestic equity during 2005 to 2016. While these funds collectively account for only 13.4% of assets under m...

Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...

readiness of personnel, and already prepared at least the following operating systems: (1) a security system to protect clients’ information, particularly their trading information, which restricts access to

already prepared at least the following operating systems: (1) a security system to protect clients’ information, particularly their trading information, which restricts access to such information on a need

provision of a statement that in addition to the duties prescribed in the appointment contract, the mutual fund supervisor has the legal obligation to protect the interest of the unit holders. (5) Questions

any other event in which such rejection or suspension is necessary in order to protect unitholders’ interest; or (3) the mutual fund makes investment in securities or assets in a foreign country and any

create an advantage over other shareholders or give inappropriately more benefits than other shareholders; 2. being unlikely to be able to protect shareholders’ rights by allowing any person to receive

environmental impacts of different investments and protect investors from greenwashing, put pressure on companies to become climate aligned and steer investment towards more sustainable initiatives. It must be