transactions to continue. They are (1) securities related contract; (2) deposit taking contract; and (3) trading contract on goods that payment and delivery will take place in the future and does not allow two
shareholder). Many of these transactions facilitate normal day-to-day business of the business group and might be economically efficient. Examples of such transactions are sale or purchase of goods, and
currencies bought or exchanged against Thai baht, except those related to trades in goods and services, or repatriation of investments abroad by residents, and customers could request refunds after one year