associate company as an agent, the securities company shall inform its clients of such relationship as well. The definitions of the terms “ parent company ,” “ subsidiary company ” and “ associate company
’ assets without delay. In cases where the securities company appoints a person who has a relationship as a parent company, subsidiary company or associate company as an agent, the securities company shall
by Baht 42 million or 10% increase compared to the same period of 2018. Details of the Company’s profit sharing from four associate companies are as follows: Second quarter (Unit: Million Baht) 2019
decreased by Baht 25 million or 5% decrease compared to the same period of 2019. Details of the Company’s profit sharing from 4 associate companies are as follows: First quarter (Unit: Million Baht) 2020 2019
% Administrative expenses (26.21) (39.92) (13.71) 52.31% Share of profit of investments in associate 0.09 0.13 0.04 46.78% Finance costs (0.26) (0.34) (0.07) 28.01% Profit before income tax expense 86.37 113.36
) 13.82% Administrative expenses (11.29) (7.77) 3.51 -31.13% Share of gain of investments in associate 0.03 0.03 0.00 0.25% Finance costs (0.08) (0.06) 0.02 -22.49% Profit before income tax expense 30.31
100 MB? Factory (associate B) PPE 500 MB Useful life 10 years revenue 500 MB cost 400 MB profit 100 MB investment in B 25% 25x1 build factory 17 Consolidated Financial Statements TAS 28 paragraph 28 18
paragraph is only applicable if the Fund intends to pay dividends / distributions. Eastspring Investments companies (excluding JV companies) are ultimately wholly-owned / indirect subsidiaries / associate of
, subsidiary, associate company do? Is it a product or a service? From which business is the major income derived? How is the trend of the industry? Can the company compete with other business competitors? Are