time period as set out by the SEC Office. While the amendments eliminate excessive requirements and facilitate auditors in the capital market, audit quality will not be compromised as the SEC still
client’s account by using the passbook and withdrawal slips signed in advance by the client and kept by Somchai, at an amount higher than the ordered amount. He then used the excessive amount for his own
Operating Revenue consists of Raw Water Sales, Industrial Water Sales, and Wastewater Treatment Services. 2 Other Utilities Revenue consists of Excessive Charge and Service Fees for Wastewater Management 3
and would be completed in the similar time periods. This caused work overload and shortage of skilled workers Q4/2018 and into Q1/2019, resulting on cost overrun. Discussion and Analysis of the Company
and would be completed in the similar time periods. This caused work overload and shortage of skilled workers Q4/2018 and into Q1/2019, resulting on cost overrun. Discussion and Analysis of the Company
Forum of Independent Audit Regulators (IFIAR), updates on audit regulatory initiatives, audit inspection findings and case studies in respective jurisdictions. Urgent issues in relation to shortage of
local and international customers. • Utilities income decreased by 4.5%, standing at THB 534.0 mm, mainly from lower excessive charge. However, if excluding the revenue from excessive charge, utilities
Utilities Business consists of Excessive Charge for additional Utilities demand and Service Fees for Wastewater Management. 3 Gross Profit from Operation excludes Other Income from Utilities Business. 4 Other
other business activities and distinctly segregates its assets from those in its custody. This measure aims to mitigate excessive burdens in maintaining capital adequacy. The consultation paper is
custody. This revised definition will help to mitigate excessive burdens in maintaining net capital. The relevant notifications of the amendments*** will come into effect on 16 August 2024 onwards