of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
responsive of that development and aiming for Thailand to be the capital market powerhouse of emerging Asia, the Securities and Exchange Commission of Thailand (“SEC”) has focused on sustainable improvements
better results than that of previous year. This element, however, contains more key deficiencies than other ISQC1 elements and thus remains an area of key concern for the SEC. The inspection findings are
pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other
invest in crypto Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on
: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012
. เงื่อนไขการรองรับผลขาดทุน Trigger event: 2.1 Loss absorption on going concern เมื่อ CET 1 ratio* ต่ ำกว่ำอัตรำที ่ธพ. ก ำหนด ไม่ม ี 2.2 Loss absorption on gone concern เมื่อทำงกำรตัดสินใจเข้ำช่วยเหลือทำงกำร
instruments. Therefore, Thai bond and US Treasury yields saw a decline across all maturities. Regarding the outlook for 2020, the protracted US- China trade negotiations will remain a major concern, which may
going-concern basis”) และเมื่อไม่สามารถด าเนินกิจการต่อไปได้ 1 (“loss absorption on a gone-concern basis”) ความเสี่ยงและ ผลกระทบต่อผู้ลงทุนภายใต้สถานการณ์ต่าง ๆ เป็นต้น 2) เปรียบเทียบความแตกต่างของลักษณะ
other countries in the region. However, amid changing perspectives among certain groups of foreign investors prompted by their concern about the domestic political situation both before and after the