. The financial statements under the first paragraph shall be prepared under the criteria as specified in the notification of the SEC and shall be audited with an opinion rendered thereon by a certified

specified in the notification of the Office. The balance sheet shall be examined and an opinion given thereon by an auditor approved by the Office to be the auditor for such financial year. Such auditor shall

statements for such accounting period upon dissolution date of the mutual fund on that one occasion for a period of longer than twelve months but no longer than fifteen months. Clause 6 In managing a fund

โอน ให้แสดงเหตุผลประกอบ In the case of: (1) selling off the Stock Exchange at a lower price than the lowest selling price of such securities on the Stock Exchange on that day; (2) selling through a big