same period last year due to lower interest rate but partially offset by higher loan balances in the current period. Income tax was Baht 7 million higher as compared to the same period last year mainly

compared to the same period last year due to lower loan balances but partially offset by higher interest rate in the current period. Income tax was Baht 14 million higher as compared to the same period last

. (the Company started to take equity from January 2017). Finance cost decreased by Baht 13 million as compared to last year which is essentially due to lower loan balances and interest rate in the current

equity from October 2017) and the lower gain from Thai Wah Plc. Finance cost decreased by Baht 3 million as compared to the same period last year as interest rate and the loan balances were lower in the

accounts into the system. They have to manually adjust the account balances after getting the trial balance from the system. However, these transactions should be adjusted before preparing the trial balance

, unbilled payables decreased as well. Income tax payable increased by 25.3 MB or representing an increase of 78.3% compared to the balances as at December 31, 2016 due to income tax from earnings with net

can demonstrate that it can perform such duties; The structure of board of directors have sufficient checks and balances; Directors/ executives/ controlling persons must not have untrustworthy

Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...

used in investing activities (2,397.48) Net cash from financing activities 5,301.42 Effect of exchange rate changes on balances held in foreign currencies (94.28) Net cash decrease during the period

• Significant • Materiality • Professional judgment Accounting Assertions Existence - relates to account balances (each of the balance sheet and income statement balances are actually exist) Occurrence - relates