. Net income (loss) 10. Earnings per share 10.1 Basic earning per share 10.1.1 Net profit (loss) before extraordinary items 10.1.2 Extraordinary items 10.1.3 Net income (loss) 10.2 diluted earning per

liquidity for derivatives trading in derivatives exchange; (4) “ initial margin ” means the minimum amount of assets which a client shall deposit to secure the performance of derivatives when entering a

secure or satisfy the obligations incurred incidental to or resulted from derivatives transaction for the account of a customer, it shall, in compliance with the rules specified in the notification of the

derivatives broker. “Derivative exchange” means any derivative exchange licensed by the Securities and Exchange Commission. “Initial margin” means the minimum amount of asset a customer must deposit to secure

follows: (1) disclosing the balance sheet, income statement and the auditor’s report at the office of the derivatives business operator; (2) announcing the balance sheet, earnings statement and the

customer to secure the performance of derivatives contract when a derivative position is initiated; (4) “ maintenance margin ” means the minimum amount of assets to be maintained by a customer as long as the

26. กำไรสะสม (Retained earnings (deficits) ) 26.1 จัดสรรแล้ว (Appropriated) 26.1.1 สำรองตามกฎหมาย (Legal reserve) หมายถึง สำรองที่กันไว้จากกำไรสุทธิประจำปีตามประมวลกฎหมายแพ่งและพาณิชย์ และพระราชบัญญัติ

made by an authorised person and examining of the correctness of the cheque preparation. 4. There should be a dividend payment system e.g. an allocation of the retained earnings and the list of

– 6.2.5 6.2.7 ภาษีเงินได้เกี่ยวกับรายการที่อาจถูกจัดประเภทรายการใหม่เข้าไปไว้ในกำไรหรือขาดทุน ในภายหลัง (Income tax relating to items that may be reclassified subsequently to profit or loss) หมายถึง ภาษี

business days prior to the date of submitting the final proceeds to the unitholders which shall include: (a) a statement of revenue and expenditure; (b) a statement of income and expense; (c) a statement of