normally be the same as the ownership percentage. Where this is not the case, the economic substance of the relationship the company has with the operation always overrides the legal ownership form to ensure

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

accepted accounting standards as, under economic substance view, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment.  Besides, there is no evidence

accepted accounting standards as, in consideration of economic substance, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment. Besides, there is no

:  การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี 

focus beyond returns or profits. Business can develop and move toward sustainability with 3 key aspects. The first one is ?CG in substance? which signifies good governance in substance and practice, not

which are divided into six parts. The summaries of the essence are as follows:          (1)  amends the definition of “Securities” in Section 4 to cover other investment products that have substance like

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

area of around 300 rais, located in Sri Maha Phot district of Pranchinburi Province. The purpose of the Transaction was to raise the Company’s excess animals and animal breeding since 1996 following the

Limited (“GFPT”) and its 5 subsidiaries: Krungthai Food Public Company Limited (“KT”) Krungthai Farm Company Limited (“FKT”) M.K.S. Farm Company Limited (“MKS”) GF Foods Company Limited (“GFF”) GP Breeding