: • significant changes in the client (such as ownership , management, nature of business or financial position https://www.sec.or.th/TH/Documents/Auditor/QAQR-04.xlsx Excel_Tool_Thailand_Taxonomy_ENG.xlsx
the nature of their relationship can be summarized as follows: Agreement Contracting Parties Nature of Relationship 1. Asset Sale and Purchase Agreement Purchaser : The Company or Subsidiary Seller
cash flow (“DCF”) and Guideline public company method (“GPCM”) when determine the fairness of valuation is reasonable to be between 1 : 5.44 and 1 : 5.92 (details as shown in attachment 1), therefore
. Offer Statistics Provide information about the size of the issuer’s public offering, including the offer price or the method of determining the price and the number of securities to be offered. B. Pricing
characteristics as prescribed in section C. * Such regulators are signatory members of the Memorandum of Understanding on ACMF Pass under the ASEAN Capital Market Professional Mobility Framework. (3) Method for
., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business
Connected Transactions . The details of relationship as specified, and Nature and Scope of Interests of Related Persons w ill be disclosed in such information memorandum. 3. General Characteristics of the
Tangjettanaporn (Enclosure 3) 5. Total value and criteria used for determining the total value of transaction. Explaining the calculation method of the transaction’s size. Information Memorandum on the Connected
securities and derivatives held before transaction date Transaction No. of securities and derivatives held after transaction date Method of transaction Transaction executed by Purchaser/Transferee (Specify