(separate financial statement) 31-へ綺ar-19 31-ヽlar-18 31-Mar-19 31-Mar-18 (Mill:on 3ahi) % Revenue fi^om Sales 47.31 50.24 41.97 45.53 (3_56) (7.32) Other ,Revenue 1.64 0.57 1.60 0.44 1.16 263.64 Total Revenue

been submitted based on separate financial statements only.) Summary overview From the end of 1st quarter of 2020, the epidemic situation of the coronavirus disease 2019 (COVID-19) has negatively

Analysis have been submitted based on separate financial statements only.) Summary overview From the end of 1st quarter of 2020, the epidemic situation of the coronavirus disease 2019 (COVID-19) has

(Newest) Date (Oldest) SEC allows asset management companies to make public comments on custodian service for funds they manage Nowadays, asset management companies are required to separate investors’ asset

for funds they manage Nowadays, asset management companies are required to separate investors’ asset from the companies’ ones and introduce measures to protect investors’ assets for other benefits

significant number of samples did not comply with the audit manual. The samples did not cover the whole year and did not separate populations based on risk. Example 7 : An auditor did not perform risk

follows: THB’000 Consolidated F/S ∆% Separate F/S ∆% 2018 2017 2018 2017 Revenues from Sales and Services 2,060,114 2,473,795 -17% 1,640,996 1,631,566 1% Interest income 2,302 1,045 120% 679 36,148 -98

with a divide-and-conquer strategy. 5. Is your engagement focused on multiple asset classes? If so, you will need different tools for them and must set different expectations for outcomes. 6. Are you

statements comprise of the consolidated financial statements and the separate financial statements as compared with the financial statements for the same period in the year 2017 ended December 31, 2017. The

experience obtained. 1.16 If a CRA uses separate analytical teams for determining initial credit ratings and for subsequent monitoring of existing credit ratings, each team should have the requisite level of