also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
preparation and submission of financial statements The financial statements and consolidated financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section
working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out https://www.sec.or.th/EN/Pages/LawandRegulations
information to investors, and a good disclosure of information should be free flow, namely, investors should have equal access to information. Information must be accurate, reliable, adequate and timely. In
capital which have additional conditions that a write-down/ a write-off may be performed after the capital decrease and in the proportion that is not more than the capital decrease or instruments that have
fund of funds (FoFs) with investments in the underlying fund ≥ 5% of the underlying fund NAV. Where the NAV of the underlying funds on any days or in five consecutive business days decrease more than two
/ a write-off may be performed after the capital decrease and in the proportion that is not more than the capital decrease or instruments that have been converted. [2] Only subordinated instruments
performing function of financial advisory; (3) Having operational rules and guidelines of financial advisory functions which are precise, reliable, secure and sufficient in accordance with the professional