(same as the value appraisal). The objective of assessment in order to consider acquiring the asset. Assessor The Valuation & Consultants Company Limited Method of Valuation Market Comparison Approach The
Securities and Exchange Commission, with Fast And Fair Valuation Co.,Ltd., who is the appraiser, using market approach for the appraisal. 2 The change is the result of the Thai Accounting Standard No. 16
Leyland which has an estimated value at THB 388.32 million based on Adjusted Book Approach method (Book value as of December 31, 2017 is THB 213.55 million) which was appraised by Phet Siam Appraisal
and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as
Principles are supplemented by annotations that contain commentary on the Principles and are intended to help readers understand their rationale. The annotations may also contain descriptions of dominant or
holders; (b) investment strategy of the index in cases where the calculation of returns makes reference to such investment strategy; (c) reason for the change of calculation method or cancellation of the
value is derived from this method of calculation, whereby the calculation is based on the Company’s reviewed consolidated financial statements as of 30 September 2017. When combining with the transaction
Tel. 0 2204 2601 Fax. 0 2204 2616 Basis Method Transaction Size 1. Net Tangible Assets: NTA = % of shares acquired x NTA of target company x 100 NTA of the Company *Not applicable since the NTA of NEXT
, Klongtoey District, Bangkok, 10110 Tel. 0 2204 2601 Fax. 0 2204 2616 Basis Method Transaction Size 1. Net Tangible Assets: NTA = % of shares acquired x NTA of target company x 100 NTA of the Company *Not
assessment. - The assessment is based on the likelihood and the impact. https://www.abrdn.com/docs?editionId=8add93e9-5b15-42da-a6f3-bee24b615677 Source: abrdn TCFD Report 2021 18 Approach to prioritise risks