3,995,297 Less : Allowance for doubtful accounts (4,064)        (9,274)        3,482,466 3,986,023 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory

 accounts receivable ‐ other companies 3,625,326 3,306,502 Less : Allowance for doubtful accounts (10,307)      (28,351)      3,615,019 3,278,151 Inventory In general, Hana's production is based on clients

 ‐ other companies 3,995,297 2,803,351 Less : Allowance for doubtful accounts (9,274)        (22,567)      3,986,023 2,780,784 Inventory In general, Hana's production is based on clients' orders

3,580,391 3,957,370 Less : Allowance for doubtful accounts (5,609) (8,525) 3,574,782 3,948,845 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory are

3,663,678 Less : Allowance for doubtful accounts (9,080) (14,884) 3,112,417 3,648,794 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory are raw

)               3,224,283        3,691,083         3,726,432         Inventory In general, Hana's production is based on clients' order, consequently, the majority of inventory are raw materials, expendable tools and work in

- other companies 3,737,591 3,453,827 3,174,941 Less : Allowance for doubtful accounts (11,159) (19,855) (24,245) 3,726,432 3,433,972 3,150,696 Inventory In general, Hana's production is based on clients

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

first and the second quarters of 2016 and then decreased in the third quarter of 2016 but then turn back increasing continuously until the third quarter of 2017. Thus it will become more challenging for

tally with consolidated financials due to holding segment. 3Core EBITDA is Reported EBITDA less Inventory gains/(losses). 4Core Net Profit is Reported Net Profit less Inventory gains/(losses) and one-time