increase overall effectiveness and efficiency of audit processes. In anticipation of the possible auditor shortage due to future market expansion, the SEC has partnered with the FAP and created the training

access into funding sources. Meanwhile, SEC wishes to increase alternative financing resources for SMEs and startups, apart from equities. Thus, it has supported the issuance of the regulation for

2018 and 2017 showed a promising increase of approved auditors without any observation and a decline in the number of approved auditors with deficiencies and condition to follow-up on the next cycle. The

obtain an understanding of controls relevant to the audit, including evaluating the design of those controls and considering whether the controls are effective in preventing or detecting and correcting

cooperation helps increase confidence in financial reporting and makes the Thai capital market more attractive to investors. Global acceptance • Thailand’s auditor oversight has recognition in European

Transfer of Unicorn Enterprises Company Limited to U City (EBT of UE)  EBITDA was THB 387mn, an increase of 774.5% YoY or THB 343mn, largely as a result of the aforementioned reasons above  Reported net

EVALUATING IMPACT ON INTRINSIC VALUE OF STOCK Climate Risks Climate Opportunities Physical Risks ✓ Operational Risk ✓ Supply Chain Disruption ✓ Changing consumer behaviour ✓ Sales Impacted by weather

will help to increase public wealth and become a key economic driver towards sustainable growth in the long run. We believe this study project will be useful for the business sectors and the Thai capital

increase of selling, advertising and promotion expenses to accelerate revenue recognition for ready to move- in projects and to increase sale for the projects under construction. Moreover, the Company has

and 2018 were THB 175.92 and 154.89 million respectively. Selling expense had risen by THB 21.03 million or 13.58% due mainly to increase of selling and advertising expenses for the overall projects