variable service costs that may occur throughout the sub-lease period in calculating the effective interest rate. Such calculation resulted in a higher book value of the long term loans. In addition, finance

and variable service costs that may occur throughout the sub-lease period in calculating the effective interest rate. Such calculation resulted in a higher book value of the long term loans. In addition

total cost of sales and services respectively. The rising amount was mostly due to higher average market fuel price, and additional excise tax rate on fuel costs from 1.0 percent to 23.0 percent of fuel

benefit plan - Unrealized gain (loss) on change Value of investments in available-for-sale securities -Adjustment for loss on changes in fair value Available-for- sale securities are impairment losses

which have not yet recovered. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 641.29 million baht or equivalent to 50.31% gaining from sales revenue which it

calculation. 2. Total liability, the company had total liability as of March 31, 2019 at 110.47 million bath increase from December 31, 2018 at 8.74 million bath or 8.59% increase, the details of the change are

problem of purchasing power and incomes which have not yet recovered. Furthermore the liability stayed in high level and this was slightly speeded up the consumption. Therefore, it affected the expense

yet recovering. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 167.05 million Baht, it has reduced by 3.57 million Baht or equivalent to 2.09%, compared to the

มีภาระดอกเบ้ีย (ร้อยละ) 36.82 /1 อตัราส่วนทางการเงินจดัท าบนมาตรฐานบญัชี TFRS-16 /2 รวมหน้ีสินตามสัญญาเช่า (Lease Liability) ผู้มีอ านาจลงนาม…………………..…………………………..…………….. (นฐิัยา พวัพงศกร) หวัหนา้ฝ่าย

equity, (2) the additional capital to ensure business continuity, and (3) the additional capital to cover potential liability risks due to professional negligence. Actions in case of failure to meet the