transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity terms of such B/E issues several times. The

account for receiving the B/E transfer transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity

, misappropriate the company's assets and seek wrongful gains, causing damage to IEC and arranged or allowed preparation of the company's accounting records to be inaccurate and inconsistent with the facts

, misappropriate the company's assets and seek wrongful gains, causing damage to IEC and arranged or allowed preparation of the company's accounting records to be inaccurate and inconsistent with the facts

Mrs. Chamaiporn Yongwongpaiboon Mrs. Chamaiporn Yongwongpaiboon, Managing Director and Accounting and Finance Director of Permsin Steel Works Public Company Limited ("PERM"), knew the

Miss Natthaporn Yongwongpaiboon Mrs. Chamaiporn Yongwongpaiboon, Managing Director and Accounting and Finance Director of Permsin Steel Works Public Company Limited ("PERM"), knew the

Miss Lalinporn Yongwongpaiboon Mrs. Chamaiporn Yongwongpaiboon, Managing Director and Accounting and Finance Director of Permsin Steel Works Public Company Limited ("PERM"), knew the inside

Mr. Permsin Yongvongpaiboon Mrs. Chamaiporn Yongwongpaiboon, Managing Director and Accounting and Finance Director of Permsin Steel Works Public Company Limited ("PERM"), knew the inside

Accepted Accounting Principles (Thai GAAP). A) One-time loss on impairment assets on Goodwill of investment in TBSP regarding to Thai Generally Accepted Accounting Principles (Thai GAAP). B) One-time loss on

, holding 35.12% of AEONTS’s shares - Major shareholder of ACS Capital General characteristics of transactions: AEONTS established the Shared Service Center for Finance and Accounting functions (“FASSC”) to