Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

LIMITED ARIP PUBLIC COMPANY LIMITED AROUND LOGISTICS MANAGEMENT CO., LTD. ARROW SYNDICATE PUBLIC COMPANY LIMITED ASCEND NANO COMPANY LIMITED ASEFA PUBLIC COMPANY LIMITED ASIA PACIFIC GLASS COMPANY LIMITED

efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex

treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general

relating beverage containers and packaging; the impact of environmental, health and safety laws and regulations in the countries in which the Company operates. All such factors are difficult or impossible to

a QoQ basis. Operating rate for the segment was at 93%. On a YoY basis, core EBITDA increased by 20% but was lower by 14% on a QoQ mainly due to difficult market conditions temporarily influenced by

will be positive • MEG margins difficult to foresee from their strong levels at present • Corpus Christi expected to be delayed into 2020 • No impact from US ADD considered Asia Necessities 59 80 74