A key strategy of SEC is to urge Thai people to realize the importance of financial planning which should be practical to achieve the long-term financial well-being. For this purpose, Thai people

reports. The CFA Institute also invited executives and experts to share their views and practical experience on the matters with participants from securities industry including executives, securities

, and (iii) revision to investment ratio in various types of assets to be more suitable and in line with different types of funds.?These amendments aim for practical implementation in the growing mutual

decreased by 18.0% in order to support festive and seasonal sales demand • Allowance of the decline in value of inventory decreased by 80.0% from obsolete and long aged finished goods • Selling expenses

: Manufacturer of finished garments Issued and paid-up share capital : Baht 30,000,000.- classified into 3,000,000 ordinary shares, with par value of Baht 10 per share Pre-transaction shareholding level : 573,000

decreased by 57.9% from obsolete and long aged finished goods Six-Month Period • Total cost of goods sold decreased by 12.6% along with declining in sales value • Selling expenses decreased by 14.5% due to

million, increased by 3.2% mainly due to writing off the obsolete finished goods. As a result, the company reported net loss of Baht 8.1 million compared with a profit of Baht 6.6 million in the same

by 8.9% from the marketing activities expenses. The administrative expenses reported at Baht 28.8 million, increased by 4.1% due to writing off the obsolete finished goods and raw materials. Shutdown

Company have neither ability to manage finished goods (HRC) nor trade negotiation. Due to the Company had no choice but necessary to sell them just for generating income circulating used in the business

6.87 million metric tons, decreasing 13.72% compared to the previous year consisting of the long finished steel production of 3.94 million metric tons, decreasing 25.38% and the flat finished steel