non-compliances were resulted from failures to record employee benefit obligation in accordance with Thai Accounting Standard No. 19 ?Employee Benefits? prescribed by Accounting Standard Committee
deal. Selling and Admin Expenses % Selling and admin expenses to revenue of Q2 2017 and Q2 2016 are 58.18% and 52.11% respectively. The no. of staff has to be retained in order to maintain the standard
are 58.20% and 52.11% respectively. The no. of staff has to be retained in order to maintain the standard of service. Thus, this expensewill become the higher percentage of expense compared to the
value is reduced in the same value making the net profit unchanged. Therefore, in order to comply with the Financial Reporting Standard No. 15 (TFRS 15), subject: The revenue from contracts made with
, Clause 38, Clause 43(3), and Clause 44 of the Notification of the Capital Market Supervisory Board No. TorThor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems and
the first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17) on 1 January 2025. Consequently, the auditor was unable to review the source of input data, the
…………………………….. Authorised person sign (…………………………….) on behalf of the applicant. Position ………………………………. Date ………………………………….. Affix the company’s seal (If any) Note: The Application and supporting documents according to the
correct. Signature …………………………….. Authorised person sign (…………………………….) on behalf of the applicant. Position ………………………………. Date ………………………………….. Affix the company’s seal (If any) Note: The Application and