accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA
financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions
. A trustee's main duties are to: oversee that the trust instrument is established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
Criteria for protection of shareholders a. Notice of calling the Shareholders' Meeting Be delivered 14 days in advance of the meeting Contains sufficient information, at least on the following matter
rate of the last 1year period from the day the company wishes to raise the rates: (1) Higher than the ceiling rate for < 5%, the company shall notify the unitholders at least 60 days in advance of the
rate of the last 1year period from the day the company wishes to raise the rates: (1) Higher than the ceiling rate for < 5%, the company shall notify the unitholders at least 60 days in advance of the
sufficiently informed*in advance; in case of objections from unitholders with the number exceeding one-fourth of trust units sold, the trustee shall not execute/grant a permission to execute the transactions
shareholders' meeting Delivered at least 14 days in advance Contain at least the following information: explanation on the necessity for sale of ESOP to the existence of the company Not necessary reason
, the excess shall be deemed as advance payment, either partially or wholly, as the case may be. Given on the date of 28th August B.E. 2543 Tarrin Nimmanahaeminda Finance Minister