INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
Ventures excluding Non Controlling Interest from business combination under common control (mainly Share of Profit from Investments in Glow Group (GHECO-One, HHPC, Glow IPP) of Hemaraj that was transferred
, 2018. Upon combination of the transactions on acquisition of assets by the Company for the past six months, the highest value of all the transactions amounts to 17.60 percent based on the total value of
transaction value, compared to all other approaches required by the Notifications on Asset Acquisition or Disposal. On the basis of the combination in value of the transaction with all other asset dispositions
using physical devices (such as routers, firewalls) in combination with commercial software packages. Examples include Cisco, NetGear, and CheckPoint. Relevant IT Infrastructure – Example Summary 12 What
liabilities 490.19 501.33 (11.14) (2.22%) Shareholders’ equity Issued and paid-up 400.00 400.00 - 0.00% Premium on paid-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common
, THAILAND. 10160 Tel: 02-455-2888 Fax: 02-455-2763 Shareholders’ equity Issued and paid-up 400.00 400.00 - 0.00% Premium on paid-up capital 305.53 305.53 - 0.00% Share surplus from business combination under
-up capital 305.53 305.53 - 0.00% Share surplus from business combination under common control 20.64 20.64 - 0.02% Retained earnings 61.70 78.02 (16.32) (22.49%) Total parent’s equity 787.40 804.19
Baht 460 million in 2018, primarily attributable to gain from business combination (BGYSP) amount of Baht 276 million which should be amortised by Baht 12 million per annum along the PPA life. • Other
combination of higher amount of raw materials using than standard setting (BOM Calculation) in Flexible Packaging production line, , especially the printing color, because the new order need a longer set up and