, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
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
-transferable ownership/concessions; investment in subsidiaries of infra trusts (holding shares at a minimum of the supermajority proportion required by the country in which the company is established. In case
(holding shares at a minimum of the supermajority proportion required by the country in which the company is established. In case of any restrictions, sharing holding shall not be less than 40% of the voting
/LawandRegulations/ResourceCenter-GreenBond.aspx English (United States) ShareWarrant have control over the executives in risk management, financial management and business strategy. The securities issuing company
fund Regulations SHARE : Detail Content Management of Mutual Fund 4. Preparation of financial reports of mutual fund 4.1 A mutual fund management company shall prepare the financial statements of the
fund 4.1 A mutual fund management company shall prepare the financial statements of the mutual fund in compliance with the accounting standards prescribed by related regulations on accounting. The
approval. However, if a mutual fund management company files an application for automatic approval not in compliance with the specified conditions, the SEC may proceed with one or more of the following
beyond the control of the mutual fund management company. The postponement can be made for no longer than ten business days, except that the SEC grants a waiver of compliance. 8.5 A Money Market Fund