” shall mutatis mutandis have the same meanings as defined in the Notification of the Securities and Exchange Commission governing determination of definitions in notifications relating to issuance and

mutandis have the same meanings as defined in the Notification of the Securities and Exchange Commission governing determination of definitions in notifications relating to issuance and offer for sale of

,” and “controlling person” shall mutatis mutandis have the same meanings as defined in the Notification of the Securities and Exchange Commission governing determination of definitions in notifications

on normal business terms, without harboring any intention to engage in unjust transfer of company asset or interest to such parties with possible conflict of interests. At the same time, The Board of

be approved by the same shareholders’ meeting of the Company, the total connected transaction size is equivalent to 350.71 percent which is more than 3 percent of total NTA of the Company. Therefore

PLANB, which will be approved by the same shareholders’ meeting of the Company, the total connected transaction size is equivalent to 350.71 percent which is more than 3 percent of total NTA of the

same shareholders’ meeting of the Company, the total connected transaction size is equivalent to 171.24 percent which is more than 3 percent of total NTA of the Company. Therefore, the Company is

10,000,000.00 4,413,762.49 Accounts payable and other payables 81,399,384.90 34,035,945.69 Current Portion of Long Term Debt 23,760,000.00 - 7 IGEN Engineering Co., Ltd. and Subsidiaries Statement of Financial

of January 31, 2017 is due to reducing in retain earnings of which used for clearing the internal debt between CRSB and FKRMM. 2) Transaction’s size based on net operating profits Net operating profits

working capital and at the same time the financial position and the debt structure of the Company will be more reasonable. 4.4 Impacts on business, financial position and financial performance of the