service providers relating to derivatives as specified in the notification of the SEC. “derivatives broker” means any person who, in the ordinary course of business, engages or holds himself out to the
..) 3. Income (Loss) before income tax 4. Income tax expenses 5. Income (Loss) after income tax 6. Net profit (Loss) of minority interest 7. Profit (Loss) from ordinary activities 8. Extraordinary Items 9
management; “Connected person” means: (1) Ordinary partnership of which the fund supervisor or its directors, managers or persons with power of management who are responsible for the line of work relating to
, whether or not investment in other assets is also made, which management is conducted as an ordinary course of business, in consideration of a fee or other remuneration, excluding the management of
promulgation of this Notification is to improve forms for financial statements of securities companies and detailed explanations to be in compliance with accounting standards revised by Federation of Accounting
competitive, this Notification is issued to improve the rules regarding permission to establish branch offices so as to ensure that management companies are able to expand their business through opening of
of other companies with a purpose to gain control in such companies rather than to invest for ordinary returns; (8) “Subsidiary company” means (a) Any company whose 75 percent or more of its total
offered for sale 3. Sources of the pricing of the securities being offered for sale 4. Price of the ordinary shares in the secondary market 5. Subscription, distribution and allocation Contents (continued
items) เช่น ค่าเสื่อมราคา (depreciation) หรือค่าตัดจำหน่าย (amortization) เป็นต้น ช. รายการพิเศษ (extra ordinary items) และรายการไม่ปกติ (non-recurring items) (2) การคำนวณขนาดของเงินกองทุน ให้คำนวณขนาดของ
asset รวมถึงให้บริษัทเปิดเผยแนวทางการพิจารณาของคณะกรรมการบริษัทในเรื่องการประกอบธุรกิจโดยทั่วไปของบริษัท (ordinary business) ซึ่งได้รับยกเว้นการคำนวณขนาดรายการตามเกณฑ์รายการได้มาและจำหน่ายไปซึ่งสินทรัพย์