Criteria used to determine asset selling price is referred to the appraisal of the following 3 independent appraisers: Name of Appraisal Company Method of Valuation Appraisal Value Date of Valuation 1
762,160,000 baht (according to the appraisal report of Sasirachada Company Limited on 1 October 2019.) 6. Source of Funding Internal Working Capital 7. Valuation of the investment Par value of ordinary shares
Province and expected to open in 2021. With the value of land and buildings Assessed by the valuation method in the amount of 762,160,000 baht (according to the appraisal report of Sasirachada Company
San Sai district, Chiang Mai Province and expected to open in 2021. With the value of land and buildings Assessed by the valuation method in the amount of 762,160,000 baht (according to the appraisal
consolidated statement of comprehensive income for Q2 and Q3/2017 on the basis that the auditor could not reach a conclusion on the valuation report of PACE's equity investments in Pace One and Pace Three
important are intangible assets impairments?” และ “เกษียณจนเจ๊ง ภัยซ่อนเร้นจากภาระผูกพันผลประโยชน์พนักงาน (How important of Employee Benefit Actuarial Valuation)” เพื่อพัฒนาองค์ความรู้และร่วมแลกเปลี่ยน
that the auditor could not reach a conclusion on the valuation report of PACE’s equity investments in Pace One and Pace Three, conducted by an independent financial advisor, regarding the estimation of
Exchange Commission Example 3 : Risk assessment did not cover significant issues such as the business background of the board and shareholders, indicator of limited scope, the engagement team’s competency
Classification : ใชภ้ายใน (Internal) 9 Fundamental analysis • Macroeconomic & industry analysis • Assessment of company fundamentals • Financial reporting & ratio analysis • ESG factor materiality assessment
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT