from the difference between the advance payment due to the front-loaded AP (cash revenue) and the levelized AP (accounting revenue). 3  In 2Q2019, the AGM approved dividend payment from the 2018

42.8 million in 3Q2019 and increased from Baht 82.4 million in 9M2018 to Baht 118.6 million in 9M2019 due to accounting adjusted of doubtful debt amounted of Baht 22.5 million in 9M2018,and increase of

staffs according to business plan. However, the administrative expenses decreased from Baht 56.1 million in 1H2017 to Baht 44.9 million in 1H2018 mainly from accounting adjusted of doubtful debt amounted

Group”) for the net trade debt repayment of USD 123,899,729, or equivalent to THB 4,275,683,281.33, under the debt to equity conversion scheme where the conversion price will be fixed at THB 0.1961 per

the net trade debt repayment of USD 123,899,729, or equivalent to THB 4,275,683,281.33, under the debt to equity conversion scheme where the conversion price will be fixed at THB 0.1961 per share

fair value through profit or loss (FVTPL)”(Classified as debt instruments according to accounting standard). Given on May 11, 2020, the Federation of Accounting Professions passed the resolution on the

. 3.9 Doubtful debt restructuring It shall disclose a nature of the debt restructure, accounting policy of value assessment expected to return and discount rate. 3.10 Property, plant and equipment It

subsidiary and associated companies are not subject to the accounting standards on recording the investment by the Equity Method. It shall be record an account under the items of investments in debt and equity

amortisation. 3.9 Doubtful debt restructuring It shall disclose a nature of the debt restructure, accounting policy of value assessment expected to return and discount rate. 3.10 Property, plant and equipment It

equivalent to that held by all persons in the fourth executive position; (3) persons holding the position of manager or equivalent in accounting or finance departments. “registered debt securities” means debt