Consultant for Complex Products Type 2 is allowed to provide investment advice on all types of non-complex capital market products, as well as complex or high-risk debt instruments or investment units, such as
for Accountants (“IESBA”) ได้กำหนดความรับผิดชอบของผู้สอบบัญชีในการตอบสนองต่อการไม่ปฏิบัติตามกฎหมายและข้อบังคับ(Non-compliance with Laws and Regulations) ใน Handbook of the International Code
;(repurchase agreement หรือ repo) เฉพาะกับคู่สัญญาที่เป็นสถาบันการเงินหรือผู้ลงทุนประเภทสถาบัน ซึ่งมิได้เป็นผู้ลงทุนต่างประเทศ (non resident) ดังนี้
associated, net and advance payments for investment 55,167 49,325 5,842 12% Property, plant and equipment, net 56,361 61,723 (5,362) (9%) Other non-current assets 43,547 49,741 (6,194) (12%) Total Assets
% 8.3% 3.8% 10.4% 7.4% % NNP - Owner of the parent 60.9% 59.1% 57.7% 58.4% 51.4% Remark: * EBITDA = Earnings before Interest, Taxes, Depreciation and Amortization - Non-operating income / (expense
18 18 (67) Total tax on Inventory gain/(loss) 1 (6) (4) (4) 12 Net profit, before extraordinary items 89 127 98 374 151 147% Add: Non Operational/Extraordinary income/(expense) (3) (1) 70 14 148 (91
416 242 72% Inventory gain (loss) 8 (22) (4) 29 (29) Total tax on Inventory gain/(loss) 0 1 2 (5) 6 Net profit, before extraordinary items 145 89 80 440 219 101% Add: Non Operational/Extraordinary
%) (84.8) (1.8%) +8.4 +9.9% Less: (Profit)/Loss Net from Non-Controlling Interests (by equity method) (12.4) (0.3%) (1.6) (0.1%) +10.8 +677.9% Core Operating Profit 343.2 7.1% 296.6 6.3% +46.6 +15.7
) (5) (2) 212% Net profit, before extraordinary items 130 145 79 491 279 76% Add: Non Operational/Extraordinary income/(expense) 167 (40) 5 124 180 (31)% Acquisition cost & pre-operative expense (7) (4