of responsibility or caution, or reflecting unfair or incredible manner, except where it is proper, the Minister upon the SEC’s recommendation may give a waiver of such disqualified characters to such
application. This should be: 1. recorded as a board resolution, reflecting that the board has, on an informed basis, annually reviewed the application of of the CG Code’s Principles and Sub-Principles
better results than that of previous year. This element, however, contains more key deficiencies than other ISQC1 elements and thus remains an area of key concern for the SEC. The inspection findings are
companies per auditor ratio was 2.61, reflecting sufficiency of approved auditors in support of the demand of listed companies. Comparing with Malaysia and Singapore, the ratio of listed companies per auditor
%, respectively. Gross profits improved from higher proportion of house brand product sales compared to previous period. However, the Company has concern about the maintaining gross profit margin, emphasizing FN
represented 42.44% and 41.88% respectively, as a result of increase in proportion of other brand sales and arranging more promotion and marketing events to promote sales volume. However, the Company has concern
บัญชีนั้น ตั้งอยู บนสมมติฐานหลักการ on-going concern ในขณะที่หลักการของ NC ตั้งอยู บนสมมติฐานวาบริษัทไมสามารถดํารงอยูตอไปไดและตองมีสินทรัพยเพียง พอที่จะชําระคืนตอเจาหนี ้ เห็นดวยตามที่ผู
that towards the end of the year and into 2021 demand should increase. In other segments, disruption in cross border logistics is the key concern and once mitigation efforts are in place we should return
29 October 2019 At: ACC/HO 023/19 Re: Management Discussion and Analysis for the Quarter of 3/2019 To: President The Stock Exchange of Thailand In the third quarter of 2019, there were concern on the
position • In practice there are some issues which have to concern. For example, Discretely rebalanced portfolio, Transaction cost, and Stock return distribution. Stock position Black and Scholes (1973