revision of securities trading regulations in the future, more variables reflecting turnaround financial determinants should be added to better reflect appropriate returns based on the fundamentals of

cost saving measures to minimize the negative impact of the COVID-19 pandemic on the Company’s future operations and is hopeful that appropriate measures will also be taken by the Government to support

performance. Benefits to the Company: Reflect good performance into the consolidated financial statements, value of firm and dividend. - 4 - 7. Source of fund Cash from selling increase share capital to private

: Reflect good performance into the consolidated financial statements, value of firm and dividend. 7. Source of fund Cash from increase newly share capital to private placement of Baht 644 million. The

the SBP. These transactions reflect the continuing development of the use of proceeds bond market. Specific examples of such transactions can be found in the sustainable finance section of ICMA’s

shifted to reflect changes in balance sheet valuation. According to ISA 240, ‘The auditor’s responsibilities relating to fraud in an audit of financial statements’ (IAASB, 2009), an auditor must presume

Balance sheet ▪ Adjust asset impairment charges Cash flow statement ▪ Adjust capital expenditure Valuation ▪ Adjust the discount rate ▪ Decrease / increase / exclude the terminal value 10 Reflect

cadmium litigation according to the latest court ruling which was already recognized in Q1 2017. To reflect the current existing value of assets as approved by the company’s Board of Directors May 5 th

income lower than target. o Changing the fiscal accounting year of the company in Malaysia to be ending at December caused the customers to buy a big volume in last December 2018 and reflect to less buying

“Principles”). These transactions reflect the continuing development of the use of proceeds bond market. Specific examples of such transactions can be found on the Resource Centre at https://www.icmagroup.org