Microsoft Word - hearing การแก้ไขเกณฑ์ IPOไปสู่ reliance on disclosure _090610_.docx เอกสารรับฟงความคิดเห็น เร่ือง การแกไขหลักเกณฑการอนุญาตเสนอขายหลักทรัพย ไปสูการพึง่พงิการเปดเผยขอมูลมากขึ้น

the SEC’s supervision as being equivalent to those of the European Union (“EU”) member states. This equivalence status entails mutual reliance on the audit inspection systems between Thailand and the EU

-reliance of the elders.Post retirement funds will offer investment units to the retirees or the aged, such as those who are 55 years old or above and the proceeds will be invested primarily in low risk

enforced by banks, brokers, etc. • Governance by code, not by people – Nobody to hold accountable – Code is not always well-written – Velocity of transactions is very high, e.g., “flash loans” • Reliance on

characteristics (Matsumoto, 2002) - Institutional ownership - Reliance on implicit claims with their stockholders - Value-relevance of earnings Natural disasters (such as hurricanes: Byard et al. 2007

leasing, etc. 3 Types of relationship or reliance include granting and receiving financial or technical support, raw material procurement, co-use of trademark, etc. - 5 https://www.sec.or.th/EN/Documents

of its guarantors in each https://publish.sec.or.th/nrs/7849s.pdf แบบแสดงรายการข้อมูลการเสนอขายหลักทรัพย์ advertising services, loan, property leasing, etc. 3 Types of relationship or reliance include

grounding in basics of an audit • Experience and expertise within the firms: Reliance on experts retained by auditors • Financial services economy has been doing well in some countries, creating challenges

Guidelines voluntarily and independently, without reliance on or recourse to the Sustainability Bond Guidelines, and are solely responsible for the decision to issue Sustainability Bonds. Underwriters of

purposes only. The presentation is incomplete without reference to, and should be viewed solely in conjunction with, the oral briefing provided by the PRI. No reliance may be placed on its accuracy or