of listed companies during the COVID-19 outbreak. Due to the possibility of unpredictable outcomes, accounting estimates for the preparation of financial statements can be quite a challenge. In this

SEC later conducted a public hearing to gather views and suggestions on the matter from stakeholders during February – March 2023. The finalized amendment to the equity allocation regulations* has

the offering of capital shares to the group of persons and the price thereof as mentioned above to gather complete information before making a decision and passing a resolution

submit comments via the SEC website or email: ekarit@sec.or.th and chawin@sec.or.th. The public hearing ends on 27 March 2021. The SEC will also conduct a live talk to gather public opinions on the

thus unable to gather sufficient evidence for such transactions.  In this regard, the SEC required AIE clarify the issues to the SEC and publicly disclose the information by May 12, 2015.In addition, AIE

and exercise their voting right to protect their own interest as well as seek clarification from the company’s executives to gather complete information for decision making. In any case, due to the

’ equity falls below zero. In case of any irregular trading activity, SET is the frontline inspector and, if it is considered a liable offense, will gather information for SEC to conduct in-depth inspection

is effective by following standardized guidelines.On October 27th, 2022, the SEC conducted a public hearing to gather comments and suggestions on the proposed principle to the regulations governing

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

gather information in a case of using inside information to purchase shares of a listed company in violation of Section 241 of the Securities and Exchange Act B.E. 2535 (SEA). {A}, a financial advisor