allow for proportionality, in particular with respect to the size of listed companies. Other factors that may call for flexibility include the company’s ownership and control structure, geographical

, story boards, model characters) ▪ Production (i.e. modeling, animation preparation, character animation) ▪ Post-production (i.e. music and sound, editorial) Ownership of intellectual property rights

internationally accepted standards, the effectiveness of its systems of internal control, and the independence of the external audit process; f) oversee the implementation of effective risk management and

investors in Asia may include increased use of IT (e.g. e-voting) and the development of a database and platform for the investment chain. Disclosure of beneficial ownership and control Without disclosure of

or conglomerate/business group-related often family owned. In both, interlocking corporate forms can serve to entrench control. State-ownership is prevalent in Asian economies. A number of them have

financial reporting system and promote sustainable growth of the capital market. Regarding the supervision of audit quality, the SEC found that the inspection results of audit firms’ quality control system

, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the

the unitholders of each class. Clause 12 The investment of a REIT in real estate shall be in accordance with the following rules: (1) being an investment to obtain ownership or possession of such real

introduce several variables intended to control for the firm’s specific characteristics and other macroeconomic shocks and uncertainty. ❑ Following prior literature on political risk and firm value, we

of the following manners, for which the SEC shall specify the paid-up registered capital of at least one hundred million baht: (1) Keeping the client’s assets in its possession; (2) Investing in or