Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated
654 252 651% (62%) Performance without non-operating items 1 Adjusted EBITDA 282 148 280 (1%) 90% Note: 1 includes gain (loss) from foreign exchange rate, professional fees in relation to M&A activity
%) 10% 395 600 52% EBT 8 35 (28) (180%) (449%) 7 167 2182% % QoQ % YoY % YoY2Q17 9M16 9M173Q17(Unit: Bt.mn) 3Q16 Note: 1 includes gain (loss) from foreign exchange rate, professional fees in relation to M
FY2016 FY2017 % YoY(Unit: Bt.mn) 4Q16 3Q17 Note: 1 includes gain (loss) from foreign exchange rate, professional fees in relation to M&A activity, sales & marketing expenses for the launch of new
“Network Firm” in this document has the same meaning as defined in the Code of Ethics for Professional Accountants which refers to businesses affiliated to Audit Firm that (a) have the intention to cooperate
consultation project and continued to provide training on professional standards to ensure that the auditors in the capital market will be able to perform their duties appropriately in accordance with relevant
The SEC encourages its inspectors to continue their professional development by providing internal and external training with excellent support from the World Bank. The inspectors have been trained in
roles and responsibilities and discharge them efficiently as required by the professional standards and relevant regulations. Accordingly, the SEC has laid out a plan to promote capabilities of the
(3.85) Remunerations for directors and management (8,809) (11,841) (3,032) 25.61 Reversal of allowance for doubtful accounts 2,153 6,167 (4,014) (65.09) Gain (loss) on exchange rate 5,097 (3,621) (8,718
Directors and managments' remuneration (18,461) (11,842) (6,619) 55.89 Reversal of doubtful accounts 8,370 4,640 3,730 80.39 Gain (loss) on exchange rate (4,953) (1,700) (3,253) 191.35 Total expenses (148,388