. Net income (loss) 10. Earnings per share 10.1 Basic earning per share 10.1.1 Net profit (loss) before extraordinary items 10.1.2 Extraordinary items 10.1.3 Net income (loss) 10.2 diluted earning per

profit or sharing income among themselves, securities business, only by virtue of the provisions of this Act.

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

– 6.2.5 6.2.7 ภาษีเงินได้เกี่ยวกับรายการที่อาจถูกจัดประเภทรายการใหม่เข้าไปไว้ในกำไรหรือขาดทุน ในภายหลัง (Income tax relating to items that may be reclassified subsequently to profit or loss) หมายถึง ภาษี

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

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

........ Year ............. Year ............. Year ............ Total assets Total liabilities Shareholders’ equity Total income Cost Net profits Earnings per share (EPS) Debt/equity ratio (D/E ratio) Return on

. The disclosure shall include at least the proportion contributing more than 10 percent of the total income in the profit and loss statement of the latest financial year. Such income information shall be

course of operation; (b) seek information on the source of income used for executing the client’s transactions; (c) arrange for the client or the ultimate beneficiary to identify oneself to the official of

made by an authorised person and examining of the correctness of the cheque preparation. 4. There should be a dividend payment system e.g. an allocation of the retained earnings and the list of