and their independence evaluation such as the substance of the issues, the details of any judgments made or discussions held, any safeguards set up to reduce threats to their independence, and the
aspects of non-audit services under consideration and their independence evaluation such as the substance of the issues, the details of any judgments made or discussions held, any safeguards set up to
Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction
practices. The IOD has noted that Thai listed companies are starting to emphasize more on substance rather than just form, especially in the areas of Role of Stakeholders and Board Responsibilities. However
, nevertheless, make an opt-in request to do the suitability test for evaluation of their portfolio investments and transactions. The revised regulations will be effective as from April 1, 2014 (for details of the
the lowest price from 2 independent appraisal companies, who are independent appraisers authorized by the SEC, from machineries evaluation as well as negotiation and agreement between the Parties. The