of the financial statements.  In addition, TIES neither compared the purchase and sale prices of the related party transactions to market prices, nor explained whether or not the price differences were

neither compared the purchase and sale prices of the related party transactions to market prices, nor explained whether or not the price differences were reasonable.Later, TIES requested for postponement of

study the information on differences in governing laws and rights along with country risk and foreign exchange risk.  

prices of the related party transactions to market prices, nor explained whether or not the price differences were reasonable. The SEC thus instructed TIES to rectify the financial statements according to

%20Investor%20Responsibilities_2013.pdf matter of a few years but whole generations. Such generational differences create real challenges for the governing bodies charged with acting in the interests of all

meeting concluded that SEC would revise the supervision regulations which are problematic or unnecessary (regulatory guillotine) and consideration would be given to the differences in business models

transactions to market prices, nor explained whether or not the price differences were reasonable. Later, TIES requested for postponement of submitting the rectified and audited 2014 financial statements, due on

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...

. Limited (“VNTH”), its subsidiary in Singapore, and then realized loss on foreign currency differences on dissolution amounting to -13 MB from other comprehensive income to the loss for the year. MTHB % MTHB

the firm obtains assurance that work done is appropriate? C Consultation/ Differences of opinion: 7 Has the firm established policies and procedures to provide it with reasonable assurance that