’ assets without delay. In cases where the securities company appoints a person who has a relationship as a parent company, subsidiary company or associate company as an agent, the securities company shall
by Baht 42 million or 10% increase compared to the same period of 2018. Details of the Company’s profit sharing from four associate companies are as follows: Second quarter (Unit: Million Baht) 2019
decreased by Baht 25 million or 5% decrease compared to the same period of 2019. Details of the Company’s profit sharing from 4 associate companies are as follows: First quarter (Unit: Million Baht) 2020 2019
% Administrative expenses (26.21) (39.92) (13.71) 52.31% Share of profit of investments in associate 0.09 0.13 0.04 46.78% Finance costs (0.26) (0.34) (0.07) 28.01% Profit before income tax expense 86.37 113.36
) 13.82% Administrative expenses (11.29) (7.77) 3.51 -31.13% Share of gain of investments in associate 0.03 0.03 0.00 0.25% Finance costs (0.08) (0.06) 0.02 -22.49% Profit before income tax expense 30.31
100 MB? Factory (associate B) PPE 500 MB Useful life 10 years revenue 500 MB cost 400 MB profit 100 MB investment in B 25% 25x1 build factory 17 Consolidated Financial Statements TAS 28 paragraph 28 18
paragraph is only applicable if the Fund intends to pay dividends / distributions. Eastspring Investments companies (excluding JV companies) are ultimately wholly-owned / indirect subsidiaries / associate of
, subsidiary, associate company do? Is it a product or a service? From which business is the major income derived? How is the trend of the industry? Can the company compete with other business competitors? Are
audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please describe B Supervision and review responsibilities: 5 Has the firm established policies
0.4% Earning before interest and tax 60.96 87.25 -26.29 -30.1% 198.28 253.44 -55.16 -21.8% Financial expenses -1.67 -1.22 -0.45 36.9% -4.30 -4.25 -0.05 1.2% Share of income from investment in associate