seek Part 3: Discussion points ICGN GUIDANCE ON INTEGRATED BUSINESS REPORTING 15 to reflect the complexities inherent in a contemporary business such as: • the interdependence of financial and non

assessment regarding inherent risk and control risk and he did not identify nature, timing and extent of audit methodologies from different risk levels. Example 8 : The current year summary of uncorrected

: • Audit manuals did not contain guidelines in assessing inherent risk, control risk and risk of material misstatements. • Audit manuals did not prescribe the criteria in selecting materiality base, as well

subsidiary’s net assets for the amount of THB 343.72 million. This discrepancy was deducted in shareholders' equity as changes of the proportion of subsidiary. 31 Mar. 31 Mar. 31 Dec. Mar 19 - Mar 19 - Unit

Time Zone %* ".B A3 M * ".& #% A(#H)e B */*# N# A( &3'$ # &3$"% Price Discrepancy # TCR %* ". B 14 0[88"1 !# T4>T4B TCR ./ 6 @A. "B01S1" ,3/ TCR &# #%'&#H /*#( ( B &'% &*-* ".#H / &#* B TCR 3

seminar to present the 2004 Director Compensation Survey. From the colloquium, seminar participants expressed their concerns on the board remuneration discrepancy among publicly- listed companies in

production and distribution of biodiesel from CPO industry, which is the inherent risk that significantly impact on the Company's performance that is the risk of fluctuation in CPO price; mostly caused by the

and distribution of biodiesel from CPO industry, which is the inherent risk that significantly impact on the Company's performance that is the risk of fluctuation in CPO price; mostly caused by the

industry’s performances, which is the inherent risk that significantly impact on their performances that is the risk of fluctuation in CPO price; mostly caused by the intervention of the government to

Trade (DIT) The fluctuation of CPO price mentioned above had reflected the Company's business operation in the production and distribution of biodiesel from CPO industry, which is the inherent risk that