has to apply the same accounting recording procedure for each category of investment. If an entity elects to account for such investments using the equity method in the separate financial statements, it
has tax expense in the amount of Baht 54.8 million and tax income in the amount of Baht 4.9 million, respectively. Tax expense increased by Baht 59.7 million from recording temporary difference tax
. Provision for penalty on projects delay of the Q4 – 2019 increased by 24.7 or 27.2%, mainly because the recording of provision for penalty on projects delay for the project submitted to customer did not
details and the amount of mutual funds’ assets, and for recording the asset inflow and the asset outflow of each mutual fund; (e) Systems for attending and monitoring the rights and benefits arising from
funds’ assets, and for recording the asset inflow and the asset outflow of each mutual fund; (e) Systems for attending and monitoring the rights and benefits arising from mutual funds’ assets
securities purchasing or securities lending for sale; “Cash account” means an account recording transactions relating to purchasing or selling of securities excluding from margin account; “Office” means the
securities lending for sale; “Cash account” means an account recording transactions relating to purchasing or selling of securities excluding from margin account; “Office” means the Office of the Securities
management of the Office. (6) Prescription of rules and practices for recording the rationale to demonstrate that the investment decision of the fund manager has been done appropriately and effectively e.g