and businesses in which it has a significant investment (between 20 percent to 50 percent of shares with voting rights). Explanation 1. For guideline no. 6.1.3, relevant principal and substantial risk
a third party such as an audit firm, a law firm, or any other juristic person? A: Yes. The law does not specify any prohibition on the matter. The appointee can be either an ordinary person or a
a third party such as an audit firm, a law firm, or any other juristic person? A: Yes. The law does not specify any prohibition on the matter. The appointee can be either an ordinary person or a
than one percent of the total voting shares. Not being an executive director involved in the management of the business, employee, staff, advisor earning regular monthly salary, controlling person during
, applicable to all directors, executives, employees and staff of the company. 1.2.4 The board should ensure effective implementation including regular communication of the company’s policies and guidelines to
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(“SET") has also announced the SET Regulation Re: Listing of Ordinary Shares or Preferred Shares as Listed Securities (No.6) B.E. 2020 dated August 3, 2020 requiring the listed companies to separate the
(“SET") has also announced the SET Regulation Re: Listing of Ordinary Shares or Preferred Shares as Listed Securities (No.6) B.E. 2020 dated August 3, 2020 requiring the listed companies to separate the
, as appropriate. Principle 7.5 The board should ensure the establishment of a dedicated Investor Relations function responsible for regular, effective and fair communication with shareholders and
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed