898 (24%) 28% 2,081 3,150 51% Other non-operating income and expenses 342 75 199 n/a (42%) 674 338 (50%) Shares of profit of associates and joint ventures 144 155 131 (15%) (9%) 365 438 20% Net profit
investment exceeds one hundred million Baht; (14) a juristic person whose shares holders are the persons under (1) to (13) collectively hold the shares in an amount exceeding seventy-five per cent of the
the recent year demonstrate a capital investment exceeds one hundred million Baht; (14) a juristic person whose shares holders are the persons under (1) to (13) collectively hold the shares in an amount
million Baht; (14) a juristic person whose shares holders are the persons under (1) to (13) collectively hold the shares in an amount exceeding seventy-five per cent of the shares with voting right; (15) a
นักงาน 1 Network firm ในที่นี้ใช้นิยามตาม International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants ซ่ึงหมายถึง กิจการที่มีลักษณะใดลักษณะหนึ่งดังต่อไปนี ้ 1. กิจการที่มี
require some adaptations of traditional regime to accommodate digital process. Until then, offerings of any other types of securities such as equity shares or debentures will need to comply with the
Office. (3) “code of ethics for professional accountants” means: (a) code of ethics for professional accountants established by the Federation of Accounting Professions (FAP); (b) code of ethics for
10% of the total number of voting shares of any juristic person. “executive” means a manager, the first four executives below the manager, and every person with a position equivalent to the fourth of
Total Income 2. Expenses 2.1 Expenses on Borrowing 2.2 Fee and Service Expenses 2.3 Bad debt and doubtful accounts 2.4 Shares of loss of subsidiaries and affiliated 2.5 Operating expenses 2.5.1 Personnel
Share of profit of subsidiaries and associates 1.8 Others incomes Total Income 2. Expenses 2.1 Expenses on Borrowing 2.2 Fee and Service Expenses 2.3 Bad debt and doubtful accounts 2.4 Shares of loss of