Presently, the digital asset business operators are required to hold shareholders’ equity as a minimum capital requirement to assure their sufficient capital for continuous business operations. Meanwhile, the current regulations on such criteria has not yet covered risks associated with custody of clients’ assets for the digital asset business operators who can access into or transfer customers’ assets.SEC has planned to revise regulations on capital requirement for the digital asset busin...

shifted to reflect changes in balance sheet valuation. According to ISA 240, ‘The auditor’s responsibilities relating to fraud in an audit of financial statements’ (IAASB, 2009), an auditor must presume

Currently, investors are usually required to provide a lot of information each time they request services from an intermediary and must repeat the process via different forms when using services of

Principles on Business and Human Rights (Principles). The Principles cover a key aspect of ESG responsibility/investment and echo the United Nations’ Sustainable Development Goals (SDGs). The Roadmap, industry

all existing products, reducing Stock Keeping Unit (SKU) and cutting off the unproductive tail of products, and developing new core assortment to reflect market trends which will lead to improved sales

, reducing Stock Keeping Unit (SKU) and cutting off the unproductive tail of products, and developing new core assortment to reflect market trends which will lead to improved sales and margin.  Review new

calculation will reflect position risk of assets and cover related business transactions, in line with international standards and the changing market conditions to serve the ongoing business operation and to

Bangkok, November 12, 2015 ? The SEC is seeking public comments on a draft amendment to the rules on calculation and reporting of net liquid capital to better reflect the asset values and the

asset rules, investment rules with higher level of diversification and reclassifications of funds to better reflect investment risks on the basis of exposure to net asset value instead of investment value

and underwriters whose licenses are limited to investment units (LBDU operators). Under the proposal, the capital requirements imposed on those business operators will better reflect operational risk