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

, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied retrospectively. The significant principles are as follows

performance indicator which is applied by other operators in the same business and various investors. Cash collection is calculated based on key items and recognizable cash items only, and so does not include

53,067 100.0% 49,224 100.0% 46,887 100.0% Note  Power electronics segment is a business segment which designs, manufactures, and sales of power supplies applied to computer, server, office automation

applied to computer, server, office automation equipment, household electric appliances and automotive electronic products. The main products are DC- DC Converter, Power supply for Computer & Server, Custom

consider that the DCF has applied to consider the future value of CCPH and KPPH, and that the GPCM has applied to consider the value of CCPH and KPPH through benchmark value of public company, therefore, the

approach. The Company chooses to use the value measurement by cost approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because

requires that the highest value of the transaction size calculated using the above methods be applied. The highest value of the transaction size equals 27.89 %, which is calculated based on the consideration

1Q2019:  From 1 January 2019, the new Thai Financial Reporting Standard in relation to revenue recognition (TFRS 15) has been applied to GHECO-One which resulted Gheco-One to levelize the AP over the

% because of new calculation based on 400 days benefit in case of retirement according to the Labour Protection Act in the quarter that it was applied. 2.3 Shareholders’ Equity Analysis As at June 30, 2019