, revenue or special expense, financial cost, the rates of gross profit and net profit) Important financial ratios Factors which may affect the financial status and performance Events and factors
) และ หุ้นกู้แปลงสภาพ (convertible debenture : CD) warrant หรือ CD ที่มีลักษณะใดลักษณะหนึ่ง ดังนี้ ราคาใช้สิทธิ (exercise price) สูงกว่าหรือเท่ากับราคาเสนอซื้อหุ้น (out of money) และผู้ทำคำเสนอซื้อต้องไม่
> Debt Instrument Regulations SHARE : Detail Content Debt Securities Debt securities provide a financing alternative which can reduce cost of funds paid to financial institutions. Issuers may
qualification, work experience and training course in accounting knowledge. 3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief
with the offering price lower than 90 percent of the market price, to a specific investor or group of investors whether in private or public. Calculations of the offering price Shares
the injured persons. Accordingly, the principle of Class Action has been enacted as part of the Civil Procedure Code. Class Action can reduce the cost of litigation because the law regulates that the
Procedure Code. Class Action can reduce the cost of litigation because the law regulates that the plaintiff who commences the case shall pay for the Court fees only for the relief sought in the part of the
and Audit Oversight > Auditor Supervision Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor Supervision The SEC has put its continuing effort on
under the good quality control system both at firm level and engagement level. In response to the aforesaid, the SEC has revised rules on granting approval of auditors in its continuing efforts to
generally disclosed to the public and is material to the change of price or the value of securities. Presumption on person who “knows or possesses inside information" Acts Insider (Section 243) (1