accounts receivable and product brand to a person who is not related person, then could generate the profit from such transaction at the amount of Baht 18.80 million. 2. Cost of goods sold and expenses

%) Adjusted Net Profit (loss) for the period (148.9) (8.5%) (945.7) (82.1%) (796.8) (535.0%) 1 Non-recurring items is defined as gain on disposal of share of JV company transaction and disposal of sublease 2

Borrowing and Lending Transaction ("SBL Transaction") which was entered into by SPM SG and CS on 12 July 2017. As a result, SPM Group, subsidiary of Boon Rawd Brewery Co., Ltd., will hold shares in the

sale transaction for ordinary shares in Prime Locations Management 3 Limited (the "Joint Venture Company"), a wholly owned subsidiary of SHR SC, of 4,000,000 ordinary shares (representing 50% of the

way that may cause the trustee to lack independence for performing its duties except an transaction in compliance with the following rules: (1) having a check and balance measure or mechanism to ensure

properly disclosed. 6.2 The company determines materiality of the financial statement by considering key factors including financial report users, transaction sizes, and business trends. 6.3 Financial

relationship to each other. Therefore, the offering of newly issued ordinary shares of the Company to VAVA is not regarded as the connected transaction pursuant to the Notification of the Capital Market Advisory

money market items rose by Baht 95 million, in line with an increase in transaction volume and costs. Interest income declined by Baht 277 million or 1.0 percent, due mainly to a decrease of Baht 180

a private placement to CTBC at Baht 2.20 per share. Upon the completion of the transaction, the shares held by CTBC in the company will be equal to that of the aggregate shareholding of Land and

ได้ว่า การปรับโครงสร้างดังกล่าวเป็น true transaction ทั้งนี้ วิธีการตรวจสอบเพื่อให้ครอบคลุม 4 ข้อหลักข้างต้นให้ใช้วิธีการตรวจสอบอย่างน้อยในเรื่อง ดังต่อไปนี้ วิธีการตรวจสอบ ตรวจแล้ว ประเด็น (ตามแนบ