ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม
accepted accounting standards as, under economic substance view, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment. Besides, there is no evidence
accepted accounting standards as, in consideration of economic substance, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment. Besides, there is no
: การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี
11.81 million. - Biological assets – dairy cow increased for Baht 4.42 million, occurring from adjusting of fair value of dairy cows in subsidiary companies. - Other assets were cash and equivalent
adjusting of fair value of dairy cows in subsidiary companies. - Other assets were cash and equivalent, intangible assets, deferred income tax assets and assets not used in operation. (Unit: Million Baht
focus beyond returns or profits. Business can develop and move toward sustainability with 3 key aspects. The first one is ?CG in substance? which signifies good governance in substance and practice, not
which are divided into six parts. The summaries of the essence are as follows: (1) amends the definition of “Securities” in Section 4 to cover other investment products that have substance like
B.E. 2546 (2003) prescribes that the form and terms of derivatives contracts to be traded on the derivatives exchange shall be approved in material substance by the SEC Office; therefore, by virtue of