obligations. Also, certain terms and conditions in the relevant agreements may give rise to accounting issues; in particular, whether such transaction could be recorded as true sale or borrowing, the difference

Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...

business (Net written premium). A fall in Loss Ratio, together with a rise in earned premium and sales, resulted in an overall underwriting profit (before income tax expense) of THB 30.41 million, an

. (WHA) would rise or fall, and such information had not been disclosed to the Stock Exchange of Thailand (SET).Following a referral from the SET and the SEC?s further inspection, it was found that Somyos

the rise of average steel-coil price, which the average steel-coil price is in the upward trend since 2016. Gross Profit The company gross profit over the Q2/2017 was equal to THB 37.1 mn which

% The Company and its subsidiaries had other income of Baht 741.35 million, a rise by Baht 375.49 million or 102.63% from the same period of last year. Most of the increase came from the interest income

(paragraph ........); ( 2.1.2 incorrect use of accounting policy (paragraph........); ( 2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ( 2.2 Inability to obtain sufficient

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...

leading the public to believe that the said company is: (1) a social enterprise thus allowed to make a public offering without the requirement to obtain approval or file a registration statement with SEC