in Thailand continuously for not less than 1 year; Having a manager and a person holding executive position responsible for the working field relating to asset appraisal who have knowledge and working
capacity to continuously and reliably manage the trust according to the trust instrument. In case of a non-asset company, the SEC prescribes additional requirements as follows: A paid-up capital of not
provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency. In this connection, the SEC issued a practice guideline in attending the training sessions as