but are merely indications. For the avoidance of doubt, the eligible fund types of Thai Covered Funds classified by Thai laws and regulations are defined in Annex C to this circular. 3 For the avoidance
to investors in both jurisdictions in terms of the form which that notice takes6. 20. For avoidance of doubt, changes that render the Hong Kong Covered Fund ineligible under this MRF (for example – the
country or jurisdiction specified in the database in Clause 14(3); (2) a corporate client with complex shareholding or functional structures that may raise doubt or difficulty in determining the true
business address is in a country or jurisdiction specified in the database in Clause 14(3); (2) a corporate client with complex shareholding or functional structures that may raise doubt or difficulty in
or not complying with any significant approval requirements for the offering of trust unit within the period of 5 years before applying for the offering; (2) pose no reasonable doubt to its ability to
and engagement level. In 2015, the SEC adjusted the composition of the QARP by including professional practitioners on the panel to benefit from their views on practical issues and to ensure careful
resource allocation by their board of directors and executives that is practical and meets the standards established by an international organization concerning capital market supervision is crucial and
implementation of appropriate risk management and resource allocation by their board of directors and executives that is practical and meets the standards established by an international organization concerning
Procedure” to discuss with audit firms and their auditors to find proper and practical solutions 11 Independent Audit Inspection Activities Report 1 January – 31 December 2014 In our relentless efforts to
recurring practical issues, and complex or newly-issued financial reporting standards. This is to support the stakeholders’ preparation before such standards become effective and subsequent proper compliance