SEC Secretary-General Ruenvadee Suwanmongkol said: “The auditing context has evolved significantly over time. The SEC thus revises the requirements on approval of auditors in the capital market specified in the SEC Office Notification No. Sor Shor. 39/2553 to be in line with the current situation. The amendments aim to facilitate high potential auditors’ entry into the capital market to sufficiently support capital market growth. Essentially, the amendments will (1) lower the requirement...

25 years. The remaining electric power will be sold to industrial users which will generate a certain level of income, including regular and consistent profits to B.Grimm Power constantly. This will

integrity of the company’s financial reporting system and that timely and accurate disclosure of all material information regarding the company is made consistent with applicable requirements. Principle 7.2

funding. It is also consistent with SEC’s strategic plan that aims to support companies’ efforts to embed ESG issues into their business operation and disclose information of such action in One Report.SEC

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: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the

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▪ Transparency: need for better communication and consistent language Initial investor-CRA Disconnects SEC Classification : ใชภ้ายใน (Internal) 10 Source: PRI Policy-drivenTrend-drivenEvent-drivenType Emerging

appetite of the company. 6.1.2 The board should ensure the establishment and implementation of risk management policies that are consistent with the company’s goals, objectives, strategies and risk appetite