with proportion of the items took a different accounting policy. 3.2 Revenue It shall disclose the significant rules of recognition of significant category of income namely brokerage fee, fee and service

concession right to operate an infrastructure business; (c) the right to receive the future income or the right under the income sharing agreement that will be generated by an infrastructure business or will

, and the non–audit service fee received or accepted from each client thereof (on the accrual basis) for the year ending (the last day of the pervious accounting period

service, the expenses or income arising from the investment advisory service and the derivatives advisory service shall be included in the calculation for the maintenance of capital under Paragraph 1(2) or

26. กำไรสะสม (Retained earnings (deficits) ) 26.1 จัดสรรแล้ว (Appropriated) 26.1.1 สำรองตามกฎหมาย (Legal reserve) หมายถึง สำรองที่กันไว้จากกำไรสุทธิประจำปีตามประมวลกฎหมายแพ่งและพาณิชย์ และพระราชบัญญัติ

this Notification: “Fee” means fee for the operation of a licensed business. “Income” means income derived from the operation of a licensed business. “Office” means the Office of the Securities and

ใช้สิทธิและภาระผูกพันต่าง ๆ ที่เกี่ยวข้อง 25. กำไร (ขาดทุน) สะสม (Retained earnings (Deficits)) กำไร (ขาดทุน) สะสม ประกอบด้วย 25.1 จัดสรรแล้ว (Appropriated) หมายถึง สำรองที่กันไว้จากกำไรสำหรับงวดตาม

follows: (1) disclosing the balance sheet, income statement and the auditor’s report at the office of the derivatives business operator; (2) announcing the balance sheet, earnings statement and the

business days prior to the date of submitting the final proceeds to the unitholders which shall include: (a) a statement of revenue and expenditure; (b) a statement of income and expense; (c) a statement of

law and later obtain a license to undertake derivatives business; “Full-service Branch Office” means a derivatives broker’s branch office in Thailand that provides services within the scope approved for