, however, bear the constraint which result in the inability to remediate and resolve the findings from the previous inspection cycle. Regarding this matter, theSEC proposes the following recommendation as a

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex

as government legislation gives boost to the recycling industry, with the major constraint being adequate collection of raw material. The recognition by our customers of PET’s beneficial properties

one position in functional drinks market for four consecutive quarters since Q3’18. Despite C-Vitt’s supply constraint as the production line undergoing maintenance for debottlenecking during May’19

the first 3 months of 2019 because during the period, ICE had a limitation in finding new customers and the main factor was the spread of COVID – 19, some customers postponed the purchase decision

amended by the Securities and Exchange Act (No. 4) B.E. 2551 and Section 63(5) of the Securities and Exchange Act B.E. 2535 which contains certain provisions relating to the restriction of rights and

. Indeed, enterprises and investors increasingly recognise that sustainable development is at the very heart of long-term value creation. Moreover, failing to achieve the SDGs is a constraint on economic

in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit

Section 19(3) of the Securities and Exchange Act B.E. 2535 (1992) as amended by the Securities and Exchange Act (No.4) B.E. 2535 (1992) which contains certain provisions on restriction of rights and

return continuation in the short term Low risk Liquidity-constrainted investors hold leveraged positions in low-risk assets which they may have to sell in bad times when liquidity constraint become binding