PowerPoint Presentation The Study of Audit Adjustments and the Relationship between Characteristics of Financial Statement Preparers and Audit Adjustments บทสรุปส ำหรับผู้บริหำร ทุนสนับสนุนการวจิยั
Discussion and Analysis (MD&A) for year 2017 21 Table 6: Consolidated Statement of Cash Flow Unit: Million Baht 2017 Cash flows from operating activities Gain (loss) for the years 366 Adjustments for
Cash flows from operating activities Gain (loss) for the years 366 Adjustments for Depreciation and amortisation 1,910 Unrealised (gain) loss on exchange rate (1,529) Gain on exchange rate form debt to
Analysis (MD&A) For Q2/2017 GSteel 16 Unit : Million Baht Jan - Jun 2017 Cash flows from operating activities Net profit (Loss) for the period 1,228 Adjustments for Depreciation and amortization 943 Interest
: Million Baht Jan - Sep 2017 Cash flows from operating activities Profit (loss) for the period 1,281 Adjustments for Depreciation and amortisation 1,426 Interest income (2) Finance costs 746 Unrealized loss
the period (1,895,468) (1,336,694) 29% Adjustments for 0% Depreciation and amortisation 1,349,587 1,395,188 -3% Interest income (1,687) (1,831) -9% Finance costs 871,377 815,785 6% Dividend income
(2,358,295,644) 262% Adjustments for Depreciation and amortisation 1,819,252,315 1,865,349,912 -3% Unrealized gain on exchange rate (617,072,813) (96,321,391) 84% Gain on exchange rate form debt to equity
power plants after gas turbine upgrades. The adjustments on NNP in Q1’2020 were primarily attributable to: • A non-cash unrealized loss on exchange rate of THB 886 million, mainly from the balance of US
operations (i.e., M&A activity) and corresponding adjustment to SPTs? It is critical to remember that any adjustments to KPIs and SPTs designed to address the impacts of M&A activity must be defined before (or
Sovereign Rating Impact Very strong +2 Strong +1 Moderate 0 Weak -1 Very Weak -2 Historical data analysis Momentum adjustments: Near-Term 5Y Overlay from Analysts Output from ESG sovereign