accepted accounting standards as, in consideration of economic substance, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment. Besides, there is no
Office of the Securities and Exchange Commission Governing Appointment of Representatives for Sale or Acceptance of Redemption of Investment Units and Marketing Representatives of Private Funds B.E.2551
of the Securities and Exchange Commission Governing Appointment of Representatives for Sale or Acceptance of Redemption of Investment Units and Marketing Representatives of Private Funds B.E.2551 (2008
applicable to mutual fund management company, but AIA Company Limited failed to comply with the provisions being applicable to mutual fund management company in case of redemption payment process when the
period of panic redemption, especially crisis communication plan. SEC Act S.117 Settlement Committee Meeting No. 3/2022 Settlement Committee Order No. 54/2022 Dated 28/03/2022
of panic redemption, especially crisis communication plan which violated section 117 of the Securities and Exchange Act B.E. 2535 amended by the Securities and Exchange Act (No. 4) B.E. 2551. SEC
Phillip Asset Management Company Limited Phillip Asset Management Company Limited had duties to prepare and submit the Daily Subscription and Redemption Report of Mutual Fund (“Form A-2”) to the SEC
on 21 October 2024; (2) An inclusion of the deferred interest in the calculation for payment on the redemption date or the date of early bond redemption in full (as the case may be); (3