defined in the Code of Ethics for Professional Accountants which refers to businesses affiliated to Audit Firm that (a) have the intention to cooperate and (b) have a clear objective to share profits and
and (b) have a clear objective to share profits and costs and proportionate ownership, control or management power, have commons quality control system, business strategies, shared names or shared
Negative Proportion of listed companies with positive / negative earning surprise Source: Bloomberg, data as of May 2024 More than half of all listed companies reported their net profits higher than analysts
company reported an increase in hotel business from revenue from luxury villa management as invested in 3Q18 and other income comprising of gain on sales of investments, an increase in share of profits from
for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018 and 2) lower profits at our associate namely ABPIF. • Share of profit from
Share of profit from associates was recorded at Baht 50 million in Q1’2018, primarily attributable to profits at our associate and our joint ventures namely ABPIF, BGYSP and BGSENA Gain (Loss) on Exchange
) change in accounting method for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018 and 2) lower profits at our associate and our joint
increase of interest income. Share of Profit (Loss) of Associates and Joint Ventures • Share of profit from associates decreased 10.0% y-on-y in Q1’2020 to THB 27 million, primarily due to lower profits at
Ventures • Share of profit from associates increased 35.0% y-on-y in Q2’2020 to THB 27 million and 5.9% y-on-y in 6M’2020 to THB 54 million, primarily due to higher profits at our associate named BGSENA as
size based on net operating profits Net operating profits 3) Transaction’s size based on total value of consideration The listed securities consideration, w NTA, will be selected for transaction’s size