audit firm set inadequate apparent roles and responsibilities for the EQCR. Example 11 : The EQCR was not involved in the planning phase or the execution phase. Example 12 : There were no criteria to

delayed disclosure in other cases, it was apparent that POLAR had an intention to conceal material facts from the public; when the company filed a petition for business rehabilitation on 9 May 2017, it

morality, the SEC has the power to refuse registering the persons as directors of the association. When it is apparent that the board of directors, directors or members of the associations undertake any

measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting

person with proportion or characteristics as specified by the SEC; (2) have honest executives as apparent from working records, who are capable and have experiences beneficial to business operation; (3

 of inter - dealer brokerage shall- (1) not have shareholder or controlling person with proportion or characteristics as specified by the SEC; (2) have honest executives as apparent from working records

become apparent, that an investment scam or fraud has taken place. • Recognises that “low risk, high return” investments do not exist.

executive of the company; [ specify director or executive’s full name ] 3. Where it is apparent to the SEC Office that I have characteristics indicating untrustworthiness, the SEC Office may de-list my name

apparent to the SEC Office that I have characteristics indicating untrustworthiness, the SEC Office may de-list my name from the Issuing Company’s Director and Executive Database. Besides, the SEC Office

. Moreover, a stagnant of Thai economy in the first half of 2017 causes a lower demand of steel consumption. According to ISITCs data, total apparent finished steel consumption of Thailand for the first 6