small units such as individual houses or condominium units.4. Asset appraisal must be made by an asset appraiser determined by SEC.In addition, SEC has improved the flexibility for a smart contract
alternative assets such as gold mutual funds and investment in derivatives other than hedging purpose, management companies may choose to control the permissible investment proportion at individual level. In
next submission depends on the IT Risk Assessment (ITRA) result of individual audit firms.The consultation paper is available at www.sec.or.th/TH/Pages/PB_Detail.aspx?SECID=965. Stakeholders and
published in the Government Gazette and have become effective from 1 February 2024. ________________________Remarks: * Including any individual holding the bills issued by a company at the full amount not
auditors were inspected as part of the SEC’s individual auditor approval process. Out of these twenty eight auditors, nine of them newly applied to be the registered auditors while the remaining were in the
ยังคงต้องถือว่าเป็นการลงทุนในรูปแบบของกองทุนรวม ทั้งนี้ เพราะ MF และ PF มี key substance ที่เหมือนกัน คือ ต่างก็เป็น investment management ดังนั้น การแบ่งแยก MF และ PF อาจต้องใช้ form เป็นสำคัญ ไม่
demands, opportunities and obstacles of sectors in the Thai capital market. Accordingly, Thai listed companies should focus on three areas, namely: CG in substance: Focusing on substance of corporate
demands, opportunities and obstacles of sectors in the Thai capital market. Accordingly, Thai listed companies should focus on three areas, namely: CG in substance: Focusing on substance of corporate
continuously encouraged and monitored the improvements of both the quality of audit firms and that of individual auditors and we have noted that auditors and audit staff who belong to audit firms with effective
aspects of sustainable development which are 1) CG in substance: building up sound business performance with sustainability and trustworthiness by emphasizing on actual practice such as encouraging