adequacy of the company’s corporate governance and control should be examined.”Mr. Suphot Singhasaneh, Secretary-General, Federation of Accounting Professions under the Royal Patronage of His Majesty the

. Their misconduct also included arranging or allowing fabrication of accounting records inconsistent with the facts to deceive other persons. The 25 persons charged with the criminal complaints are as

as an auditor in the capital market with the SEC. In addition, the misconduct of these persons has been submitted to the Ethics Committee of the Thailand Federation of Accounting Professions under

อาจจัดทำงบการเงินให้เป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Committee หรือ American Institution of Certified Public Accountants หรือ Financial Accounting Standards Board โดยงบการ

net profits for the company and its subsidiaries was Baht 56.05 million or increased by 15.39 million which accounting for 37.9 percent, the results for the current three-month period was better when

Changes in accounting policy and reclassification in 2Q19 During the three-month and six-month period ended 30 June 2019, the Company and its subsidiaries have adopted TFRS 15 “Revenue from Contracts with

Nation U Co., Ltd., the subsidiary of the Company, and change in the accounting policy regarding the record of the land valuation To: Director and Manager The Stock Exchange of Thailand (SET) Attachment

3 1.5 Changes in Accounting Policy On January 1, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied

Discussion and Analysis For the Three-month and Nine-month Periods Ended 30 September, 201# Page 1 (Translation) 1. Significant events of the , rd quar ter of 2018 1.1 Changes in Accounting Policy On January 1

improvements in sales revenue will be evident in the 3rd quarter of 2020 and this should result in much improved financial performance in the latter half of the year. Impact from Changes in Accounting Policy