been developed in Asian economies. In reality, however, it is often difficult to find who really has control over a company, even within the disclosure regimes of many OECD countries. Participants noted
บริษัทฯ ยังมแีผนการ ออกสนิคา้ใหม่ๆ นอกเหนือจากกลุ่มผลติภัณฑเ์ดมิของ บริษัทฯ เพิ่มเติมอย่างต่อเนื่อง เช่น Salty Lemon ผลติภัณฑใ์นกลุม่เครือ่งดืม่อัดลม (Carbonated) ซึง่เป็น สนิคา้จาก LQSF ประเทศเวยีดนาม รวมถ
increased to 19.9% from 15.6% in Q4/2017 but reduced from 22.2% in Q3/2018. Higher selling expenses to sales YoY was mainly due to multiple new products launch since late Q3/2018, e.g. Carbonated Fizza Salty
across all segments; Carbonated soft drinks (where lower availability of fountain due to lockdown & due to shortage of Aluminum cans has resulted PET as preferred packaging material for converters offset
solutions ✓ Climate Adaptation solutions Copyright © 2022 by GMO LLC. All rights reserved. For Institutional Use Only | 20 INCORPORATING SUSTAINABILITY IN VALUATIONS Uncertain cash flows; difficult to
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
and service were difficult due to the weak purchasing power. Since the consumers were price- sensitive, together with a high competition in the market, some entrepreneurs turned to reduce their
against COVID-19 and hope for the globe to pass through this difficult time. ………………………………………………………. Tamonwan Narintavanich (Chief Financial Officer) 1 Asian Development Bank
. Entrepreneur have been reducing cost in other side such as wages and utilities, by taking measure to temporarily reduce employment and wages. However, price increases are difficult due to decreasing purchasing
success of the business depends on the number of customers. The potential of the business is thus difficult to be assessed than projects which have operated or provided services for a while. 10 Table of