calculation method that creates a specific result through variables, as the case may be: (1) the amount and offering price of the short-term bonds or short-term bills to be offered; (2) the offering period; (3

Commission concerning Additional Rules for Mutual Fund Investing in Derivatives and Credit Linked Notes; (c) investment units of a mutual fund of which the returns calculation is made in a complicated way

Office’s approved list is required. The valuation or calculation of the collateral value shall take into account any rights and liabilities incurred, whether by legal provisions or by agreement over such

of such collateral by a valuation company listed in the SEC Office’s approved list is required. The valuation or calculation of the collateral value shall take into account any rights and liabilities

ส่งผลกระทบต่อ การลงทุน กองทุนสงวนสิทธิปรับเง่ือนไขการจ่ายผลตอบแทนหากเกิดเหตุการณ์ใดเหตุการณ์หนึ่ง โดย ผู้แทนการคำนวณมูลค่ายุติธรรมของสัญญาออปชั่นหรือสัญญาวอร์แรนท์ (Calculation agent) จะคำนวณการจ่ายผล

provide projected / forecasted financial statements which is merely optional, the issuer shall properly state the reasonable assumptions, including explanation of calculation methods on setting up such

explanation of calculation methods on setting up such assumptions. 8. Where there has been any material change to the issuer’s accounting policies, provide a summary of the material change and the reason for

securities or those with low liquidity, calculation of their fair value must be considered carefully. 4. Increasing effectiveness of market supervision and enforcement Supervision of market practitioners will

Annual Report 2010 ANN UAL REPORT 2010 SECURITIES AND EXCHANGE COMMISSION, THAILAND ASEAN ECONOMIC COM MUN ITY Vision S = Setting High Standard E = Ethical C = Committed Pro = Professional Mission Core value: SEC-Pro The SEC develops and supervises the Thai capital market to ensure efficiency, fairness, transparency and integrity. The SEC is to establish the Thai capital market as an important alternative for investors and fund raisers with an efficient mechanism for investor empowerment and, in...

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...