a year or when there is a significant change affecting the risks and impacts as such. In doing so, it shall be complied with the following approaches: 3.1 Defining Critical Business Function Companies

continuity management effectively. At least, companies should conduct a risk assessment and business impacts analysis once a year or when there is a significant change affecting the risks and impacts as such

beginning to the completion of financial reporting activities. Collaboration and support of all parties involved is also important for quality financial reporting of companies in the capital market

earned net profit of 286.53 million Baht which was 24.81% decreased from net profit 381.10 million Baht in Q1 2016/2017 (1 April 2016 to 30 June 2016), all due to the significant changes as follows: 1

which was 26.40% decreased from net profit 396.57 million Baht in Q2 2016/2017 (1 July 2016 to 30 September 2016), all due to the significant changes as follows: 1. Total revenue from sale of goods in the

Baht which was 44.89% decreased from net profit 331.98 million Baht in Q3 2016/2017 (1 October 2016 to 31 December 2016), all due to the significant changes as follows: 1. Total revenue from sale of

-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant

market confidence and business integrity, which in turn is essential for companies that need access to equity capital for long term investment. Access to equity capital is particularly important for future

as it was necessary for customer-base expansion in dialysis solution segment to adjust selling price in order to be competitive with competitors in the same market. As a result, 2017 has gross margin

Bangkok, July 8, 2016 ? The SEC Independent Audit Inspection Activities Reports for the second-cycle period during 2013-2015 have shown significant progress in the quality control system of audit