REIT (“CPNREIT”) in December 2017, and the increase in utility cost due to the increase in electricity Ft rate since May 2017. CPN continues to emphasize on effective revenue generation through new
strongly, especially on a same-store basis that continues to grow together with cost effective management. Excluding the non-recurring items, total revenue increased 9.0% YoY and net profit increased 7.4
services, on- site personnel, land rental, depreciation & amortization, repair & maintenance costs and insurance premium and property tax of properties owned for rental. In 2018, CPN reported cost of rent
electricity Ft rate. • Higher maintenance, repair and personnel expenses to support the expansion of new shopping malls. Cost of food and beverages Costs of food and beverage constituted costs of operating in
sufficient resources to deliver quality and effective audit. - Some of the firms set out policies not to accept any new clients when it had reasons to believe that the current personnel may not suffice. The
assessment criteria by emphasizing some factors that may affect the accuracy of the financial statements. The effective performance evaluation process will assist the personnel in improving their capabilities
Adequacy Requirements |- Executives / Personnel | - |- Approval & Qualifications |- Fees |- Related Circular Letter Executives of securities companies and personnel in securities business |- Approval and
208.21 248.48 (40.27) (16.21) Cost of goods sold 102.59 139.89 (37.30) (26.66) Cost of services 0.33 - 0.33 100.00 Selling expenses and administrative expenses 94.31 111.29 (16.98) (15.26) Selling expenses
product from the old production line to the new one; and higher excise tax as well as sugar tax following the Excise Act, B.E. 2560 which was effective since 16 September 2017. However, cost increase is