training by IOD). The structure has check and balance system: Independent directors and the audit committee are independent pursuant to the rules. Independent directors are ≥ one-third of the total number
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
specified period. The associations shall prepare a balance sheet once in every twelve-month period, and an annual report on results of the operation to be presented to the general meeting of the associations
> Equity Instrument Regulations SHARE : Detail Content Equity Instruments Regulations on equity instruments are aimed at creating a balance between the protection of investors and effective fund mobilization
structure Important points Who are the majority shareholders that can control the votes? Is there a check and balance among the majority shareholders? Are there other securities that may cause dilution effect
reliability of the Thai Capital Market. Normal 1. Qualification of approved auditor s (Reference to clause 6(2) and Clause 8) Individual Qualifications being a certified public accountant
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of
transactions with measures or control mechanisms of check and balance for fairness of the transactions; in case of transactions with conflicts of interest with the REITs, the unitholders should have been
หุ้นทั่วไปเป็นอย่างดี โครงสร้างคณะกรรมการ มี check & balance กรรมการ/ผู้บริหาร/ผู้มีอำนาจควบคุม ต้องไม่มีลักษณะขาดความน่าไว้วางใจ การเปิดเผยข้อมูลครบถ้วนเพียงพอต่อการตัดสินใจลงทุน ไม่ทำให้เข้าใจผิดใน