would be expected to generate $40,000 in the first year. If inflation during the first year was 3%, the actual cash flow amount in year two (in nominal terms) would be $41,200. Under this approach the

-making process is an important element in determining long-term performance outcomes and is an effective risk mitigation technique. Our approach to sustainability provides a flexible framework that

approach. The Company chooses to use the value measurement by cost approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because

of Appraisal : Cost Approach Date of Appraisal : March 14, 2018 5. Share holding percentage of the companyior Prior to investment : none After investment : 32.37 % of the total issued and paid up

both the bottom-up (or specific company) approach, and the top- down (or systemic issues) method, in designing its annual engagement plan. It is important to note that some companies do remain on

หรือต้นทุนสร้างใหม่ 51 เรื่องที่ 8 รายงานการประเมินมูลค่าโรงงาน เครื่องจักรและอุปกรณ์ 52 เรื่องที่ 9 เทคนิคการสุ่มสำรวจ (Sampling Technique) 53 เรื่องที่ 10 ความคล้ายคลึงกันของโรงงาน เครื่องจักรและ

statements from cost method to equity method applying Thai Accounting Standard no.28 (TAS 28): Investments in Associates and Joint Ventures, 1 January 2020 retrospectively (full retrospective approach

appraisal company in the capital market and a principal appraiser approved by the Office of the Securities and Exchange Commission), i.e., Baht 24,290,000. The appraiser selected a valuation approach suitable

as stated in this letter as Hemaraj was granted the loan on 28 September 2017. 4. Rules for fixing of total value of the transaction From the valuation approach of Gulf WHA MT by means of book value

Company Limited (“Solaris”). The allowance is based on a conservative accounting approach. This amount can be reversed in the future if debt is repaid. Other reasons are as follow:- 1. Total revenue