a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please
Board 2/2018 on February 22, 2018 has been approved the financial statements for year ended 31 December 2017. The basis for Qualified Opinion cause the effects of adjustment, if any, did not observe the
Baht 31.1 million Y-O-Y due primarily to lower sales delayed to 2nd half year of 2019, and a cost adjustment for employee benefits amount Baht 6.3 million (partially out of the said provision Baht 23.7
143 mn). The difference versus GLAND’s reported statement of comprehensive income comes from the investment properties that CPN recorded at the time of acquisition of GLAND, which reflected the fair
of THB 754 mn and net profit at THB 85 mn). The difference versus GLAND’s reported statement of comprehensive income mainly comes from the investment properties that the Company recorded at the time of
Baht 18.4 million from recording temporary difference of depreciation expenses between accounting and tax. Net profit and Net profit margin For the year ended 31 December 2019 and 2018, the Group has net
has tax expense in the amount of Baht 54.8 million and tax income in the amount of Baht 4.9 million, respectively. Tax expense increased by Baht 59.7 million from recording temporary difference tax
adjustment to the beginning balance of retained earnings as at 1-Jan-19. The effect of related transactions is presented in Note 2 of financial statements and also provided on page 4. Considering the entire