acts as the oversight body, is overseen by an independent body. Such an auditor oversight body must operate in the public interest, and have an appropriate membership, an adequate charter of

overseen by experts, all aimed at creating an illusion of trustworthiness. In addition, the SEC continues to prevent investment scams in various manners, as follows:           (1) Posting on the

DODD-FRANK ACT • Financial crisis revealed behemoth players in financial industry were not overseen by any regulatory authority • Dodd-Frank mandated additional SEC oversight on PE and HF firms JUNE 22

expenses of the consolidated accounts in Q3/2017 was higher than last year at the same period mainly due to marketing expenses in advertising and presenter to motivate customer to use its services. SG&A as

เพ่ิมขึ้นร้อยละ 13 เมื่อเทียบกับไตรมาสเดียวกันของปีก่อน ค่าใช้จ่ายในการขายและบริหารของงบการเงินรวมเพ่ิมมาจากบริษัทในธุรกิจเสริมความงาม จากการที่ บริษัทดังกล่าวมีการลงทุนในการการตลาดไม่ว่าจะเป็น presenter

or insurance business. This collects assets and manages them on behalf of beneficiaries or clients; its obligation is to preserve and enhance value on their behalf. It is usually overseen by some form

insurance are combined, at least under a common holding company. There is little guidance on how such financial conglomerates should be overseen or regulated beyond general requirements to separate certain

unitary board is overseen by an internal auditor’s body, the principles applicable to the board are also, mutatis mutandis, applicable. As the definition of the term “key executive” may vary among

standards should be overseen by bodies independent of the pro- fession. Recommendations:  Asian Roundtable economies should work towards convergence with high quality internationally recognised standards and

has been overseen by Credit Risk Management Sub-committee and Credit Process Management Sub-committee to ensure efficiency and effectiveness in all relevant processes, thus allowing KBank to deliver a