. Audit procedures were not responsive to the assessed risks of material misstatements. For example, results from risk assessment procedures had identified the revenues account as being associated with high
responsive of that development and aiming for Thailand to be the capital market powerhouse of emerging Asia, the Securities and Exchange Commission of Thailand (“SEC”) has focused on sustainable improvements
B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of
economic substance and true performance. This is a protective mechanism for investors in the capital market and the reason why over the years the SEC has stressed the importance of continuous improvement of
aspects of non-audit services under consideration and their independence evaluation such as the substance of the issues, the details of any judgments made or discussions held, any safeguards set up to
ไม่มีประเดน็ 2. การแก้ไขแบบรายงาน บ.ล. 2 และ บ.ล. 2/1 2.1 ร่างแบบรายงาน บ.ล. 2 (รายงานฐานะการเงนิ) (1) การก าหนดให้ธรุกรรมที่มี substance เดียวกันกับธุรกรรม reverse repo รวมแสดงในรายการ “หลักทรพัย์ซื้อโดย
tourism in Thailand that led to a continuous decrease in number of tourists especially from China which is our target customers. The Company was responsive of the situation and formulated new strategies and
Transit Business, the Group’s core business significantly affects a wide range of stakeholders. The Synergy aims to create perfect-fit products and services, providing the responsive city lifestyle in
of the substance in the translation of the original documents; and (2) certify that the substance of the translation has happened or truly exists and that there is no concealment of facts which should
means containing] substance information in line with the information of fact sheet of units as prescribed in part 1 of the registration statement submitted to the SEC Office. In case a unit offeror wishes