uncertain as conditions stated under Expected transaction date have to be achieved first. Therefore, the Company will calculate the value of the transaction and will inform the Stock Exchange of Thailand and

(5.29) (1.20) Net profit (loss) per share (Baht) 0.31 (0.24) (0.06) Net book value per share**** (Baht) 0.81 0.03 0.29 * Calculate from the profit (loss) of the parent company which excluding Non

19,332,000 Baht for one year. 4.1.2 The service of loading up and loading down of goods and lifting of container of goods, to calculate from the pricing including operation costs amount 30,000,000 Baht per

risk, the assets under Paragraph 2 shall include credit facilities granted by a commercial bank. The securities clearing house shall calculate the value of financial resources to ensure that it is

shall calculate the value of financial resources to ensure that it is adequate for the risks in accordance with the following rules by using the confidence level of not less than ninety-nine percent: (1

calculate this method as TSEO incurred net loss for the financial year end 31 December 2017. 2 Unable to calculate this method as FPI does not issue any shares as consideration for the Company.   - 9

that the Company uses to calculate the size of asset acquisition transaction is total of Baht 300 million and assigned the Management to set the closing date when complete the significant conditions for

company’s report without examining the accuracy of the information the company used to calculate those costs. Net realisable value testing Example 13 : An auditor calculated the cost to sell based on a

calculate the net present value of the additional income generated by the improved strat- egy. Scott (2012) uses this approach to quantify the economic benefit that American investors can Page 6 of 27©2013

Number of issued and paid-up shares of the Company N/A2 The highest transaction size 103.44%   - 9 - Remark: 1 Unable to calculate this method as TSEO incurred net loss for the financial year end 31