1 ปี 2561 ซึ่งในไตรมาส 1 ปี 2562 นี้เป็นไตร มาสแรกทีไ่ดร้ับผลกระทบเต็มไตรมาส โดยได้รับผลประโยชน์มากขึน้จากการประหยัดต่อขนาด (Economy of Scales) และ ผลดจีากการท างานร่วมกันระหว่างสองบริษัทโดยเฉพาะในค่า
earnings Nomura RAFI reference index : constructed by total cash dividends, free cash flow, total sales and book value Source: JPX, Nov 2013 More weights to fundamentals 35 By a survey, E.U. is the leader
used in investing activities (2,397.48) Net cash from financing activities 5,301.42 Effect of exchange rate changes on balances held in foreign currencies (94.28) Net cash decrease during the period
• Significant • Materiality • Professional judgment Accounting Assertions Existence - relates to account balances (each of the balance sheet and income statement balances are actually exist) Occurrence - relates
manner that is consistent across all entities or obligations for which that methodology is used. 1.6 A CRA should define the meaning of each category in its rating scales and apply those categories
methodologies or rating scales, where an ESG rating is not accompanied by other KPIs, issuers are expected to explain why an ESG rating is the best indicator to reflect their core business ESG challenges. In
directors and non-executive directors should support proper checks and balances to prevent unfettered power of decision and authority by any one individual, whereby: a) the majority of the board should be
equivalents 224 Cash and cash equivalents at 1 January 2019 201 Effect of exchange rate changes on balances held in foreign currencies (1) Cash and cash equivalents at 31 December 2019 424 Non-cash transactions
changes on balances held in foreign currencies (129.08) Net cash decrease during the period (315.17) 5.1 Net cash from operating activities increased cash flow in the amount of Baht 4,286.33 million. The
6,725.03 Net cash from investing activities 471.73 Net cash used in financing activities (5,816.78) Effect of exchange rate changes on balances held in foreign currencies (276.74) Net cash decrease during