accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA

financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions

. A trustee's main duties are to:   ​​​oversee that the trust instrument is established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a

established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not

)” –  liquid assets less liabilities and risk haircuts  –  to ensure that there are sufficient liquid assets to absorb losses, maintain stable financial status and, in the event of insolvency, prevent damage to