businesses. Bond issuance could support businesses to have better capital structure and also benefit the economy of the country in term of fund sourcing and allocation. Nonetheless, most of the companies

since September 16 and the Capital Market Supervisory Board, on October 18, approved a revision to the fund size rule in support of different types of project and the current business environment. The

three months from the date on which the Board of Directors of the Company has the resolution. A purpose is to support the Company’s financial liquidity to be sufficient for business operation and to

22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings 434.05 619.34 717.96 98.62

718.91 1,192.83 1,215.52 22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings

-term Liabilities 84.66 100.85 91.99 -8.86 -8.78 7.33 8.66 Retained Earnings 435.91 717.96 718.08 0.12 0.02 282.17 64.73 Total Liabilities and Retained Earnings 712.99 1,215.54 1,182.82 -32.72 -2.69

, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify

directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify such financial statements, and submit to the SEC and publicly disclose the reviewed financial statements by

results showed the net earnings of 14.25 million Baht, which was a significant increase compared to the Q3/2014. 15/09/2017 agreed to comply with civil penalties determined by the Civil Penalty

repurchase project. However, at the time, the total proceeds from the capital fundraising through the private placement had already been fully utilized. Furthermore, STARK lacked retained earnings or