each including respective solution guidelines. 2.4 Under-construction projects Only in case of high-value, time-consuming projects or assignments such as building or ship construction projects, disclose
used in business operation 6. Future projects 7. Legal disputes 8. Other important information 2.3 Management and corporate governance 9. Information on securities and shareholders 10. Management
practical for property fund managers’ lines of work such as Investment in Real Estate, Real Estate Project Development, Strategic Planning of the Projects, Real Estate Management, Consulting for Real Estate
Paragraph 1 shall include the following funds: (1) the funds investing in multiple infrastructure assets in which certain projects are greenfield projects; or (2) the funds investing in a single
associates and joint ventures) หมายถึง เงินลงทุนในบริษัทย่อย บริษัทร่วม และการร่วมค้า ตามที่กำหนดในมาตรฐานการรายงาน ทางการเงินที่เกี่ยวข้อง โดยให้บริษัทหลักทรัพย์แสดงรายการเงินลงทุนในบริษัทย่อย บริษัทร่วม และ
Securities and Exchange Commission on Approval of Auditors in the Capital Market B. The subsidiaries, associates, or joint ventures of the businesses in Clause 3, as well as the contract values or audit fee
associated companies. The information in this part shall be described in brief and the details thereof shall be disclosed in attachment; (5) Under-construction projects. (Only in case of high-value, time
Relationships: Are there any business relationships between the firm, principals or staff or their family members and the audit client or its affiliates? e.g. joint ventures, joint property interests etc. 2
prioritizing IT projects, for example, suitability with the corporate strategic plan, impact on business operations, or urgency for use; (2) preparation and approval of the budget for IT projects, which are in
recognition of foreign currency, reported date in balance sheet, exchange rate, variance recognition from foreign currency alteration 3.16 Gratuities pension and provident fund projects It shall disclose a