complete and thorough audit manuals and audit programs in accordance with the standards on auditing, e.g., identifying and assessing the risks of material misstatement, audit sampling, audit of group

of Thailand nor to obtain an approval from its shareholders in accordance with the Notification of the Capital Market Supervisory Board No. ThorChor. 20/2551 Re: Rules on Entering into Material

information in accordance with international standards and beneficial to the readers. ABOUT THIS REPORT BUILDING BRIDGES • Building opportunity for the public and businesses to easily access and make fully use

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

existence, and that the material facts which should be disclosed have not been concealed. The language used for the initial submission of information or documentation to the SEC Office under this Notification

a selling order for the securities in such account. It was found that prior to the transaction, {A} had learnt of the identity of the securities' beneficial owner who was not the account owner

for granting approval under this Notification, certain facts lead to the consideration that the objective or substance of such offer for sale of such securities has the intention to evade provisions

this circular, it is generally deemed to have complied in substance with the relevant Thai laws and regulations and will enjoy a streamlined process of authorisation for offering units/shares of a Hong

of the substance in the translation of the original documents; and (2) certify that the substance of the translation has happened or truly exists and that there is no concealment of facts which should

means containing] substance information in line with the information of fact sheet of units as prescribed in part 1 of the registration statement submitted to the SEC Office. In case a unit offeror wishes