costs incurred during relocation of the production lines of Seasoning and Dipping Sauce to the new factory. In addition, the new factory was in the early stage of production; therefore, the production was

from changing post-employment plan in expense of Baht 11.47 million during Quarter 2. In addition, in Quarter 3, there was temporary losses during the early stage of the commercial sales of the new

stage when the firm just began to introduce the project to clients. - The SG&A expenses amounted to 45.61 million baht, increasing by 2.82 million baht or an increase of 6.58 percent on a year-on-year

year. However, 4th quarter company recognized tax income from BOI incentives that permit to carry forward losses (as in the early stage of first production line operation, company has annual losses) and

near future. For the impact on Thailand, The Baht appreciation is greatly appreciated. Compared to other currencies, as a result, the competitiveness of Thailand on the world stage has decreased

initial stage of their operation, and thus exposed to high risks, including business risk, obligations of the offered debts, trading channels and transfer limitation. In addition, to manage risks and

also help investors conveniently review their investment information.”Accenture Company Country Managing Director Mr. Nontawat Poomchusri said “the global stage had become interested in implementing the

further advance the their business toward sustainability. Consequently, Thai listed companies are currently recognized in the international stage for their commitment to progress and prime performance in

monitoring business operation of invested companies closely and actively enough to be able to detect any potential issue at an early stage. If an issue is found in an invested company, for example, the

and foreign scholars. SEC Forum will be the 1st stage for our presentation on this topic.The 1st SEC Working Papers Forum will kick off on Wednesday, July 30, 2014 on the topic of ?Saving for Retirement