Mr. Watcharachai Watcharatham Between 7 January 2015 to 24 March 2015, Mr. Watcharachai Watcharatham aided or abetted Mr. Werawat Changyoo by deposit, transfer and conduct financial transaction in Mr

a value ranging from 25 to 150 million baht each, and then misappropriated the proceeds by counterfeiting the company’s meeting documents, jointly opening a bank account for receiving the B/E transfer

account for receiving the B/E transfer transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity