and Communications, Naresuan University SEC Capital Market Symposium 2022 November 22, 2022 Motivation Explaining Value Data Results Conclusions Value Investing • Security Analysis by Benjamin Graham

Company Limited has paid the fine. The case is regarded as settle. SEC Act S.33 Criminal Complaint Filed with an Inquiry Official Dated 06/09/2016

November2017 and Miss Ornprapat Junsakha has paid the fine. The case is regarded as settle. SEC Act S.33 Criminal Complaint Filed with an Inquiry Official Dated 06/09/2016

2017 and Miss Kanyakorn Supakarnkachareon has paid the fine. The case is regarded as settle. SEC Act S.33 Criminal Complaint Filed with an Inquiry Official Dated 06/09/2016

โดยสภาพไม่สามารทำการหักกลบลบหนี้กับคู่สัญญาอีกฝ่ายหนึ่ง(set-off) ชำระเงินหรือส่วนต่างของราคาสินค้า(settle by cash) หรือสร้างฐานะในทางตรงข้ามเพื่อลบล้างหน้าที่การส่งมอบได้ ตามประกาศที่ กย. 4/2547 ข้อ 2(3

(settlement date) ก็คือวันที่ลูกค้าส่งคำสั่งเพื่อปิดสัญญา (Settle Sell or Settle Buy order) แม้ในสัญญา คู่สัญญามิได้ตกลงกันว่าจะทำการส่งมอบสินค้ากันในวันใดแต่ถ้าพยานหลักฐานแสดงให้เห็นว่าจะส่งมอบกันในอนาคต

provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as the amount of debt relieved by the rehabilitation plan, interest claims

instructed JAS to rectify those financial statements by recognizing the provision based on the best estimate of the expenditure required to settle the present obligation by taking into account factors such as

had to settle the purchase order before regular settlement period in order to avoid force selling. This action was considered that Wiroj failed to inform sufficient information by concealing important

and found that he failed to inform the rules of volatile stock such as stock's risk and settlement duties to the client before submission of purchase order. As a result, the client had to settle the