letters to all financial advisers requiring them to rigorously perform their due diligence work in preparing IPO applications. Emphasis are placed on 4 main aspects: (1) clear shareholding structure, (2

investment in (i) the companies in such employer?s group and (ii) investment units of mutual funds and trust units of trust having main objective to invest in the assets of employer?s assets and the companies

could affect the preparation of financial statements of listed companies. The main objective of the guidelines is to ensure clarity of application of accounting standards in financial statements of

digital asset investments, and taking pre-investment self-assessment. Initially, the main “SEC Crypto Academy” Courses are: (1) Introduction for beginners: Introducing fundamental knowledge and correct

main factors for the increase were (1) the increased in marketing expenses and (2) increased in spending on delivery services fee such as Food Panda. Administrative Expenses Administration costs

logistics. Selling Expenses Selling expenses increased from THB 68.0 Mn in 9M17 to THB 81.4 Mn in 9M18, an increase of THB 13.4 Mn or 19.7%. The main factor for the increase was increased marketing expenses

from THB 56.2 Mn in 2016 to THB 86.7 Mn in 2017, 2.6% and 3.4% of total revenue during the two years respectively. This was an increase of THB 30.5 Mn or 54.2%. The main factor for the increase was

respectively, stable at 3.7% of total revenue during both years. This was an increase of THB 13.4 Mn or 19.7% and the main factor for the increase was increased marketing expenses Administrative Expenses For the

established. As a result, revenue from the main event business increased by Baht 15.1 million or 9% when compared to last year. In addition, revenue from caravan services is increased 100% from last year from

by Baht 426.02 million or 79.7 percent from Baht 534.33 million in the 3 rd quarter of 2016. The main reasons were, the profit of Hongsa Power Company Limited ("HPC"), a joint venture, in a portion of