พิจารณาถึงข้อเท็จจริงหรือสาระที่แท้จริง (substance) ของธุรกรรมดังกล่าว เช่น กรณีที่การใช้ margin loan เพื่อซื้อหลักทรัพย์ big lot กับผู้เกี่ยวข้อง อาจมีลักษณะที่อาจเข้าข่าย Loan Against Securities ซึ่งเป็น

market and promote sustainable growth; businesses must turn corporate governance principles into practice (CG in Substance) and see for themselves the benefits of compliance. Market force is also a key

ทรัพย์เป็นหลักประกันที่ไม่จำกัดวัตถุประสงค์การใช้เงิน (Loan Against Securities) โดยให้พิจารณาจากข้อเท็จจริงหรือสาระที่แท้จริง (substance) ของธุรกรรมนั้นเป็นสำคัญ ไม่ว่าธุรกรรมดังกล่าวจะมีลักษณะหรือรูปแบบใด

variable based on number of block hours. For the six-month period, fuel costs escalated from 1,500.9 million baht in 2016 to 2,140.1 million baht in 2017 which were accounted for 16.4 percent and 19.7

variable based on number of block hours. For the nine-month period of 2016 and 2017, fuel costs were 2,277.5 million baht and 3,182.6 million baht which were accounted for 16.4 percent and 19.3 percent of

December 2017 could be divided in to two key components as follows: 1. Variable cost component which shall be varied in accordance with the volume sold consist of (1) raw materials and packaging for

. Fuel Costs: fuel costs are variable based on number of block hours. For year 2016 and year 2017, fuel costs were 3,093.9 million baht and 4,264.7 million baht which were accounted for 18.0 percent and

year 2018, costs of sales and services were accounted for 84.5 percent and 84.3 percent of total operating expenses. Fuel Costs: fuel costs are variable based on number of block hours. For year 2017 and

period of year 2019, costs of sales and services were accounted for 82.8 percent and 84.0 percent of total expenses respectively. Fuel Costs: fuel costs are variable based on number of block hours. For the

, costs of sales and services were accounted for 82.9 percent and 84.5 percent of total expenses respectively. Fuel Costs: fuel costs are variable based on number of block hours. For the six-month period