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
financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions
. A trustee's main duties are to: oversee that the trust instrument is established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
about the investme nts and any conflict s of interest; (6) Any other information about the private fund to protect the client's interest. Nevertheless, the provisions shall not apply to Government
grounds to suspect that the directors, executives, and major shareholders having other interest which may be in conflict with the best interest of the business or having benefits transferred from the
having other interest which may be in conflict with the best interest of the business or having benefits transferred from the business. 7. Not being in default om principal or interests of any debt
severe damage or a negative impact on public interest, or when a chance to clarify cannot be given to the alleged offender per se. If the gathered evidence presents a sufficient ground for enforcement, the
there are adequate measures to manage conflicts of interest; There is no reason to doubt that the management mechanism will be unable to protect the rights of the shareholders or to treat the shareholders