New Branding Material SDG Guidebook for Thai Listed Companies and SDG Impact Standards Sasinotai Rochanutama 28 June 2024 2© Indorama Ventures 2024 Indorama Ventures at A Glance Indorama Ventures is
B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of
economic substance and true performance. This is a protective mechanism for investors in the capital market and the reason why over the years the SEC has stressed the importance of continuous improvement of
transaction or material undertaking; (d) having withdrawn an application for approval of an offer for sale of newly issued securities without giving any clarification to the SEC Office regarding any matter
documents under Paragraph 1 are translated from a foreign language, the foreign entity shall also proceed as follows: (1) certify that the substance of the translated information or documents has truly
, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of
information (paragraph........); and having additional paragraph explains the matter of: ฆ 3.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, resulting from: ฆ
accordance with the Thai Financial Reporting Standards and the rules provided under Clause 13, Clause 14, Clause 15, Clause 16 and Clause 17. Clause 13 In case the presentation of information in any matter is
as those of the auditors. Being well aware of this fact, the SEC has regularly communicated and emphasized this matter to the stakeholders through various kinds of activities. For example, the SEC
statement of an offer for sale of securities in the category of units. “investor” means any person interested in investing in units. “statement” means any matter or fact, whether alphabetic, numeric, audio