Prescribing Natures of Giving Advice to Public Not Being Regarded as Engagement in the Derivatives Business in the Category of Derivatives Advisor

businesses; (3) allow auditors working as an engagement partner of commercial banks to file an application for approval with the SEC Office, disregarding the requirement that such auditors have to perform

. (Acceptance and Continuance of Client Relationships and Specific Engagements) 5. (Resources) 6. (Engagement Performance) 7. (Information and Communication) 8. (Monitoring and Remediation Process)

Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 65 2 KPMG KPMG AQIs 2 KPMG KPMG 2 KPMG KPMG KPMG KPMG KPMG KPMG KPMG KPMG 108 31 2564 5.60

) 4 (Human Resources) ( ) ( ) 5 (Engagement Performance) (2) ( ) 6 (Monitoring) (1) (2) 100 .20 85 2 EY data analytic tools EY EY EY EY EY EY EY EY EY 211 30 2564 6.41 35 EY 3 3 1 (Leadership

necessary or do not keep pace with situations or remain obstacles to livelihoods or engagement in occupations will be abolished or revised to lessen burdens on people. By doing so, methods used must be done

to livelihoods or engagement in occupations will be abolished or revised to lessen burdens on people. By doing so, methods used must be done with speed, transparency and low costs with participation of

engagement in occupations will be abolished or revised to lessen burdens on people. By doing so, methods used must be done with speed, transparency and low costs with participation of all related parties.

Distribution Channels Quarter 2 of 2017 Quarter 2 of 2016 Variation THB % Domestic Restaurant and Bakery Business 1,408.7 1,403.2 5.5 0.4 Food and Bakery Wholesales Business 160.0 182.1 (22.1) (12.1) Overseas

Classified by Distribution Channels Quarter 3 of 2017 Quarter 3 of 2016 Variation THB Domestic Restaurant and Bakery Business 1,615 1,652 (37) Food and Bakery Wholesales Business 231 233 (1) Overseas