quality of assets Trade account receivables Unit: Million Baht Consolidated financial statements 30 September 2019 31 December 2018 Trade account receivables - unrelated parties 1,343 2,455 Less: Allowance

1.21 times due to higher sales. The collection period decreased from 82 days to 75 days. For a debtor with debt problem, the Company has set aside allowance for doubtful accounts. Inventory turnover

business requires the Company recognize an allowance for expected credit losses on its financial assets and it is no longer necessary for a credit-impaired event to have occurred. 4. Income tax expense

Expenses 173.84 168.24 3 Reversal of allowance for doubtful account 16.10 7.38 118 Reversal of allowance for diminution in 2.19 0.63 248 value of inventories Profit (loss) from operating activities 169.16

Baht, increasing 285.58% compared to the same period last year due to the adjustment of the allowance for impairment of long term investments. The company has an impairment loss of investment in IGEN

biodiesel blends in diesel mandate from B7 to B10 as standard diesel and be formally enforced nationwide from January 1st, 2020 onwards. On the other hand, the Company has recorded the allowance for

diesel mandate from B7 to B10 as standard diesel and be formally enforced nationwide from January 1st, 2020 onwards. On the other hand, the Company has not recorded the allowance for diminishing value of

and equipment used in the operation of the business, (3) to assess the adequacy and appropriateness of the allowance for inventory, and (4) to review and adjust the data used to measure the fair value

because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control with regard to the approval of invoice issuance, expenses, payments

allowance for doubtful accounts. Moreover, the value of small gas tanks recorded as asset in its financial statement for 2004 showed 1,903 million baht increase over 2003. The increase partially came from