...

.. ....

17 2558

... 2

1 :

2 :

1 :

(1) (.) . - . .

(2) - - - . . .

(3)

- . - . (1) (2) . (3) (PSO/PSA) - .

(4) . - : ( regulator) Fiduciary Duties - : - - . . (1) (skill matrix) . (2) (3) - . .

(5) - . - 56-1 . - . ( .) .

(6) - . .

- .

(customer satisfaction survey) 1

- - .

(7) - .

- . . .

2 :

(1) - - 1 - ()

(2) - 12

12 - . ( . / ) ( (under common control) - . . . ( .)

(3) . - . - . - .

(4) - . . (1) . (2)

(3) . (4) . (5) . . (6) . (7) .. 10

- 3 2 - 4 (5)

- - (1) 5 5 (2) . ( ) - 0.05

. ( 6 0.05 3 )

- . ( . )

(6) governance structure - . . - () - . - strategic threshold - - . - accountability (7) - - (1) . / (2) independent external auditor - - . (8) - ( .) - ( ) - ( .)

.. ....

10

11