new standard retrospectively and have restated comparatives for the prior year presented (full retrospective approach). Changes in accounting policies: Thai Accounting Standard no.40 (TAS 40
under all leases (except short-term leases and leases of low-value assets) to presented seperately under the account name as “Right-of- use assets” which was in the amount of 14.94 million baht as of June
last year (YE 2018: Baht 345 million). Whereas the separate financial statement presented the loss on impairment of Baht 360 million consisting of impairment of investment in subsidiary is Baht 10
presented in the Notes to consolidated financial statements No 2. The Company and its subsidiaries had total revenue and profit of baht 15,333.29 million and baht 1,266.52 million respectively, a decrease of
principal and interest on the principal amount outstanding. - The investment in equity securities which are elected to be measured at FVOCI cannot be subsequently revoked. All gains and losses are presented
adjustment of investments in available-for-sale securities which presented under other components of shareholders' equity. (Translation) Bangkok Expressway and Metro Public Company Limited Management
addition, all expenses related to leases previously classified as operating leases are presented under ‘Depreciation, and ‘Interest expense’. The adoption of the new standard had an accumulated impact on Jan
).................................., the details of which shall be presented as follows: Client Name Industry Section Names of auditors Audit firm Network firm Signing on auditor’s report Engagement quality control Audit fee Non-audit
).................................., the details of which shall be presented as follows: 5 (Additional details can be submitted as attachments) In addition, for the year ending the same date, the Audit Firm earns income from ….. other
(peer performance) is not required to be presented to Thai investors; - Before agreeing to act as a local intermediary of a Hong Kong Covered Fund, the local intermediary shall arrange to have a written