to comply with the fair allocation principle; (b) an offer for sale of securities in which a portion of securities to be offered to the person under (a) 2., 3., 4., or 5. is clearly separated from
as prescribed by the accounting principle. 26. Retained earnings (deficit) 26.1 Appropriated 26.1.1 legal reserve means the reserve separated from annual net income under the Civil and Commercial Code
condition in the shareholders’ equity as prescribed by the accounting principle. 26. Retained earnings (deficit) 26.1 Appropriated 26.1.1 legal reserve means the reserve separated from annual net income under
means the reserve separated from annual net income under the Civil and Commercial Code and the Public Limited Company Act, B.E. 2535 (1992) 26.1.2 others means the amount appropriated from retained
Statement which will be considered as non-recurring profit or expense. The detail is as follows For Separated Financial Statement, the Company recorded the investment using the equity method and presented in
disposal of such investment in Income Statement which will be considered as non-recurring profit or expense. The detail is as follows For Separated Financial Statement, the Company recorded the investment
generate profit from this business unit since there were Made to Order that the Company can control margin and CPO’s price fluctuation. However, due to the storage of CPO cannot separated, the production
Particulars of Client’s Assets Clause 12. A securities company shall provide an account of each client’s assets under custody of the securities company. Such account shall be separated from other asset accounts