Nowadays, asset management companies are required to separate investors’ asset from the companies’ ones and introduce measures to protect investors’ assets for other benefits. Asset management companies also appoint custodians approved by SEC to safely keep the assets of investors.However, SEC intends to amend the regulations to give permission for asset management companies with a custodian services to protect investors’ asset  and stringent supervision on asset separation to keep private...

Nowadays, asset management companies are required to separate investors’ asset from the companies’ ones and introduce measures to protect investors’ assets for other benefits. Asset management companies also appoint custodians approved by SEC to safely keep the assets of investors.However, SEC intends to amend the regulations to give permission for asset management companies with a custodian services to protect investors’ asset  and stringent supervision on asset separation to keep private...

The move follows SEC hearing at the end of 2018 on the amendment of the regulations on the maintenance of capital of investment management companies that manage property funds and infrastructure

SEC is proposing to amend the regulations on the capital requirements for asset management companies that manage property funds or infrastructure funds, trust managers and trustees of REITs or

>ที่ กลต.นธ.(ว) 32 /2563 เรื่อง ซักซ้อมความเข้าใจเกี่ยวกับการคำนวณค่าความเสี่ยงจากการที่บริษัทมีเงินลงทุนกระจุกตัวในบุคคลใดบุคคลหนึ่ง (Large Exposure Risk)

retrospectively. The significant principles are as follows:- Derivative financial instruments are used to manage exposure to foreign exchange and interest rate risks, which are recognized initially at fair value

:- Derivative financial instruments are used to manage exposure to foreign exchange and interest rate risks, which are recognized initially at fair value. Subsequent to initial recognition, they are remeasured at

and AUD currencies to manage exposure of fluctuations in foreign exchange risk on borrowings. 2.3 The effect of exchange rate of the Company and its subsidiaries Comparing Q2’2020 vs Q2’2019 In the 2 nd

quarter of 2019 in the amount of THB 105.46 million. The main reason was the change in fair value adjustment of cross currency swap contract between JPY and AUD currencies to manage exposure of fluctuations

accounting policy for derivatives and hedge accounting. The changes have been applied retrospectively. The significant principles are as follows:- Derivatives are used to manage exposure to foreign exchange