to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.

appoint competent officers to perform duties in accordance with this Act. Such ministerial regulations shall come into force upon publication in the Government Gazette.

than the juristic person under (8); (7) international financial institutions; (8) government agencies and state enterprise under budget procedure law; (9) the Financial Institutions Development Fund; (10

; (3) Thai government securities as follows: (a) treasury bills; (b) Government bonds; (c) Bank of Thailand bills and bonds; (d) bonds, bills of exchange, promisory notes, or debentures under which the

unit value, except where the incorrect unit value is caused by external factors which are uncontrollable, e.g., the price of securities based on the last market price by the Stock Exchange of Thailand or

Office; “margin account” means an account which keep records of loans to customers for the purpose of purchasing securities or the loan of securities to customers in order to complete sales; “Stock

Agriculture and Agricultural Cooperatives ; (4) savings deposit lottery issued under the Law governing the Government Savings Bank. Clause 4 An institutional investor shall refer to any of the following

results in an offsetting of the position or by any other means under the rules of a derivatives clearing house. “securities” means securities under the Securities and Exchange Act. “Stock Exchange” means

trust issued by foreign ETF . “ underlying shares of ETF ” means shares which are registered as listed securities in the Stock Exchange of Thailand or foreign exchange, as the case may be, which are in a

force from 16 April 2002. Notified this 28th day of March 2002. - Signature - (Mr. Somkid Jatusripituk) Minister of Finance Chairman of the Securities and Exchange Commission Published in the Government