aspects of biases comprising (1) emotional or preference biases: focusing on present rather than future incidents; (2) belief bias: making conclusion based on too small sample size while associated risks

express and did not express opinion on such financial statements indicating that the records of allowances for possible losses on collection of short-term loan to subsidiary and trade accounts receivables

accepted accounting principles. The company did not arrange the assessment of value and quantity of small-sized gas cylinders and record allowances for impairment in accordance with generally accepted

of small-sized gas cylinders and record allowances for impairment in accordance with generally accepted accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to

profiles on dating platforms or social media using photos of attractive people and will fabricate sympathetic or impressive life stories. They spend time building an emotional connection with the victim

allowances of the Nomination and Remuneration Committee determined on a per occasion) to be in line with the increased number of directors as detailed below: Position Remuneration Unit 2020 (Proposed) 2019

% . This is because in 2023, the Company's income tax expenses increased significantly since the Company did not record allowances for expected credit losses from related receivables as deferred tax assets

expenses increase were selling expenses in related to allowances for doubtful debts in subsidiaries and the employee remuneration expenses from business segment expansion. Statement of Financial Positions

Thai Financial Reporting Standard No. 9 (TFRS 9). Financial instruments under TFRS 9 are classified into 3 stages. For stage 1, TFRS 9 requires ECL allowances based on 12 month expected losses. For Stage

No. 9 (TFRS 9). Financial instruments under TFRS 9 are classified into 3 stages. For stage 1, TFRS 9 requires ECL allowances based on 12 month expected losses. For Stage 2 and Stage 3, the standard