been known to have gigantic impacts even on the global market. To ensure the financial statements of those entities conform to accounting standards, auditing can no longer relies only on individuals but
ต่างประเทศ Guidance for ESG Integration in Equity Analysis and Presentation in Analyst Research Reports (by CFA Institute) มาตรฐานสากลในการวัดผลการดำเนินงานของการลงทุน (Global Investment
Professionals > Appraiser Regulations SHARE : Detail Content Ap praiser Due to the information relating to asset appraisal regarding capital market transaction is significant and has impact on making
Operating Income for Annual Transaction Levy Calculation (Form 14-2) (Notification No. SorThor/Nor/Yor. 59/2546) To be filed by January 31 of the following year, together with the 1st installment of the
• Mutual Fund Management ○ Advertising ○ Procedure for Incorrect Pricing ○ Procedure for the default by Issuer ○ Transaction with Connected Person ○ Liquidation ○ NAV Calculation
Related transaction Evaluation report of the internal control system by Internal Auditor (IA) Management Discussion & Analysis (MD&A) Events and factors substantially affecting the operation or financial
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
adverse opinion on the financial statements; A qualified opinion on any significant transaction that incompliance with accounting standards; An opinion that the auditing scope is limited by the company or
) / acquisitions/ dispositions of assets no restrictions subject to transaction sizes 10. Return payment > = 90% of net profit 11. Establishment contract of a trust (a Trust Deed) at a minimum as specified by laws