. *** The five relevant regulatory notifications are as follows: (1) Notification of the Capital Market Supervisory Board No. Tor Jor. 60/2566 Re: Application for Approval of Public Offering of Newly Issued
offer for sale of newly issued debt securities*, and 3) bills that are not securities. To enhance regulatory clarity and consistency with business practices of the private sector, the SEC is proposing to
The Securities and Exchange Commission, Thailand (SEC) together with the Institute of Certified Accountants and Auditors of Thailand (ICAAT) issued accounting guidelines on revenue recognition for
Currently, the existing regulations require that the foreign issuer of baht bonds comply with the approval and disclosure rules in the same manner as other types of bonds. Additionally, to issue and offer for sale of baht bonds, the foreign entity issuer must obtain an approval and adhere to the obligations specified by the Ministry of Finance. However, given the changing contexts and landscape of the bond market, the relevant ministerial regulations would be repealed and instead the foreign iss...