new accounting standard TFRS9: Credit risk model, asset classification criteria, provisioning, capital calculation system and economic factor determination have been developed in accordance with the
been determined based on value in use calculation using 5 years cash flow projections. Loss on impairment of equipment and intangible assets was 3.1 million baht. However it was non-cash item which no
statement ended December 31, 2017 4) Value of Consideration The purchase price shall be Baht 98,520,000 with 100% payment upon delivery and inspection at the warehouse or POC. 5) Calculation of
criteria for calculation of the highest transaction value). And the joint venture investment is not considered a connected transaction in accordance with the Notification of the Capital Market Supervisory
274.87 Shareholder’s equity (58.02) (59.65) (61.32) Revenue 2.32 0.02 0.01 Expenses 3.51 1.64 1.69 Net Profit/(Loss) (1.18) (1.63) (1.67) 4. Calculation of Transaction Size For the acquisition of Leyland’s
financial statement ended June 30,2017) Nevertheless, calculation including other transaction occurring during a period of six months still less than15%. Moreover, the counterparty of the transaction was
Notifications”) is considered as the disposal of assets Type 2, the criteria that gives the highest value of transaction is equal to 27.89 %. The calculation of the size of transactions is based on consideration
approximately 7 million AUD. (Approximately 176.16 Million Baht Calculation from the exchange rate at 25.1661 as of 20 November 2017). After signing on share sale agreement, ARKAU shall assess inventories and
Concerning the Acquisition and Disposition of Assets, 2004 (collectively, the “Notifications on Acquisition or Disposal”). If the base price used in the bidding process is applied in the calculation as the
or contracts. “ insurance ” means the professional indemtity insurance. Chapter 1 Calculation and Reporting of Maintenance of Capital Division 1 Liquid Assets and Insurance Used for Maintenance of