บัญชี (partner)1 46 - 407 2.9% - 6.5% 1.57% - 7.20% 1 หุ้นส่วนงานสอบบัญชี หมายถึง ผูร้ับผิดชอบหลักต่องานสอบบัญชี ไดแ้ก ่หุ้นส่วนที่ลงนามในรายงานการสอบบัญชี (“signing partner”) และหุ้นสว่นที่ รับผิดชอบงาน

international standard disclosure guidelines. Donald Chan, Managing Director for Asia Pacific at CDP, said: “CDP is delighted to partner with the Securities and Exchange Commission on this important programme

SHARE : SEC Thailand, UN and PRI partner to promote Principles for Responsible Investment Monday 26 September 2022 | No. 159 / 2022 Bangkok, 26 September 2022 – The Securities and Exchange Commission

&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) C. External Pressures C External Pressures: Firm's Reference /Guidance Notes Description 1 How is the firm’s practice influenced partner and audit staff’s

responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision

100.00 53.24 100.00 Costs - - 20.59 38.67 Administrative expenses, impairment finance costs and share of loss from associates 38.23 335.05 88.84 166.87 Impairment of investment in associate 29.81 261.26

subsidiary Aphakorn Industries Company Limited change status from an associate to a subsidiary which receive repayment from PA Capital Company Limited is making a profit from fair value adjustment of 6.14

higher than the average of PCB suppliers. In addition, the company realized a gain of Bt65.7 million from its previously-held equity interest in an associate (KCE America, Inc.) prior to its change in

of 2017, the Company’s associate, LH Financial Group Public Co.,Ltd., (“LHBANK”), issued new ordinary shares through a private placement to CTBC Bank Co.,Ltd, totaling 35.62% of the registered share

9.86% Gains on changes in interests in investments in associate and joint venture 151 - 151 N/A Interest income 195 368 -173 -47.12% Other income 570 631 -61 -9.73% Cost of sales and services 16,704