transaction (RPT) or potential RPT or if there is, there must be adequate measure to manage conflict of interests. The company must not be dependent on the business of a person who may have a conflict of
(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision
พลังงานสะอาด Standards / Principles / Guidelines Climate Bond Standard Version 3.0 ENG THAI (unofficial) (Nov 2018+update Dec 2019) Sector Criteria - Transport (version 1.0) ENG THAI (unofficial
additionally or differently from the operating standard prescribed by AIMC. Authority of the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund Prescription of
) กรณีที่กองทุนรวมบันทึกมูลค่าตราสารหนี้เป็น “0" หรือกรณีที่ผู้ออกตราสาร หนี้มี potential default ให้ผู้ถือหน่วยลงทุนทุกรายที่มีชื่ออยู่ในทะเบียน ณ วันที่ บลจ. ได้บันทึกมูลค่าตราสารหนี้เป็น “0" หรือวันที่
Standards / Principles / Guidelines ASEAN International Capital Market Association (ICMA) ASEAN Sustainability Bond Standard (2018) ENG Sustainability Bond Guidelines (2021) - latest ENG THAI
prescribing that the auditor to be approved by the SEC must be attached to audit firms having audit quality control system in accordance with the prescribed standard. The rules and regulations on approval shall
with the international standard. Later in September, the SEC became a member of IFIAR. The SEC participation in the Forum will contribute to the international recognition in supervision on auditors in