. . 2553 Foreign Account Tax Compliance Act ( FATCA) 1 . . 2557 (Foreign Financial Institution FFI) ( / ) FFI FATCA ( FATCA “ ”) FFI FATCA FATCA FATCA FATCA FATCA ( Non- Participating Foreign Financial
) respectively. The restricted fix deposit by a subsidiary was used as guarantee for loans from financial institution. 2.1.5 Deferred tax assets: As at 31st December and 31st March 2018, the Company and its
payables from project work. Advance received was increased in an amounting of Baht 5.99 million due to advance payment of business for health and beauty. Long term loan from financial institution was
(or 1.99 percent of total assets and 2.03 percent of total assets) respectively. The restricted fix deposit by a subsidiary was used as guarantee for loans from financial institution. 2.1.5 Deferred tax
from 25.2% to 44.7% due mainly to the fact that WHART solely used the debt funding from financial institution which is deemed lower cost of fund compared to the fund raised from investors to acquire the
long-term loan from financial institution at 7.72 MB, repayment for Management's Discussion and Analysis and operating results for the Year 2017 Page 6 / 10 debt to account payable for the order at the
first paragraph is a commercial bank under the law on financial institution business, a life insurance company under the law on life insurance, or a financial institution established under a specific law
securities business operator in the category of mutual fund or private fund management or as trustee or custodian; (2) a financial institution established under other laws and later licensed to undertake