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
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
ISIC4 codes, then it will be easier to measure them against the Thailand Taxonomy which also employs the ISIC4 codification. However, it is not always a simple process. Some interpretation may be
against Condition 2, each building in the issuer’s portfolio must satisfy the CBI-approved proxy. This is known as the Simple Aggregation Method whereby each building included in the pool must be compliant
stationarity as the H0 is rejected with the p-value from Chi-square of Dickey-Fuller test is less than 0.01. 2. Multicollinearity test as shown on Table 8.2 shows that there are no any simple correlation
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
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
source of fund from financing for wellness project seems to be difficult. The Company currently does not have the exactly figure of investment from this project. It has only roughly estimated figures which