shall contain at least the following matters: (1) characteristics of the REIT and the management mechanism containing material statements as follows: (a) …… (name of the REIT) …… is the REIT in accordance

economic substance and true performance. This is a protective mechanism for investors in the capital market and the reason why over the years the SEC has stressed the importance of continuous improvement of

the time- on period has to be considered. • The records of key audit partner’s time-on period is not complete or • Inappropriate detail in manual and database on this matter may expose the audit firm

Form 69 - CIS material update (ประกาศ ทจ. 4/2561)

under Paragraph 1 is translated from any language, the offeror shall proceed as follows: (1) certify that the substance of the translated information has truly occurred or is in existence, and that there

and develop securities business related to investment management; “debt financing” shall include the issuance of debt instruments or conclusion of any transaction that would result in or is in substance

consideration that the true intention or the substance of the offer for sale of the debt securities constitutes an avoidance of the provisions of the Securities and Exchange Act or this Notification; (2) the

structure in accordance with the regulations or the conditions for approval under this Notification, but a certain fact leads to the consideration that the true objective or substance of such offering has the

, no matter which other languages have also been used, unless a waiver is granted by the SEC Office based on reasonable and appropriate ground. Chapter 3 Authority of the SEC Office __________________

IFEC and its remaining directors to do so most urgently. In addition, since holding a shareholders? meeting for such purpose could have a material impact on the shareholders? rights, the SEC therefore