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ทจ. 39/2559 - ข้อ 21 ประกาศคณะกรรมการกำกับตลาดทุน ที่ ทจ. 40/2557 1/1 Total 6/7 1.6 Extent of corporate transparency Indicator Applicable Law 2020 score 1 Must Buyer disclose direct and indirect