total number of the shareholders present at the meeting and having voting rights, excluding the votes of shareholders having an interest in the matter. The company is required to disclose the information
, and venture capital. Expected outcome 1. As the current tax doctrine in Thailand is based on legal form of transactions rather than the “substance over form” principle, obstructing certain types of
matter; (b) having been rejected by the SEC Office regarding an application for offer for sale of newly issued shares on a material ground of suspicion concerning management mechanism in the following
financial reports by establishing clear goals in the matter, e.g., the reduction of audit adjustments each year, especially the recurring adjustments. Moreover, companies’ management should support regular
consideration that the true intention or the substance of the offer for sale of the structure notes constitutes an avoidance of the provisions of the Securities and Exchange Act or this Notification; (2) the
documentation; 4 (b) certify that the description in the translated version is actual or true, and the material fact is not concealed. Where whichever language is used for information or documentation submitted
of PVD factsheet and pooled fund data report. The SEC conducted a public hearing to seek stakeholders’ comments and suggestions on this matter during the months of October and November last year
risk assessment process, an auditor was not concerned about the reason why the client changed auditors and indicator in disclaimer opinion. The audit firm concluded that client had medium risk. Example 5
concealment of facts that should have been notified explicitly in material matter that may affect the decision making of the shareholders, investors or connected persons; 3. unfair treatment or exploitation of