22.4% in the same period of last year. 2. In Q1 2018, Selling and Administrative Expenses was 356 MB, increased by 48 MB or 15.7% comparing to 2017 due to higher transportation, warehouse and commercial

13.1% comparing to 2018 mostly from higher transportation costs, aligning with the increase of sales volume. 3. In the same period of last year, 93 MB loss on dilution on investment in an associate was

to the electricity outage in July last year, and higher ECH volume from greater demand of China, Taiwan and two Indian key accounts. Analysis of Cost and Expenses 1. In Q3 2017, Cost of sales was 3,931

, the Company can manage effectively of product merchandising for high margin items. The Company also gain reliability from ZIGA and DAIWA brand for their standard and recognition. ZIGA and DAIWA has

optional. The external reviewer is encouraged to assess: 1. The relevance, materiality and reliability of selected KPIs. 2. The rationale and level of ambition of the proposed SPTs. 3. The relevance and

rates in respond to high vegetable oil price. Despite the increase of main raw material costs, the products’ spread margin was improved together with the reliability of production unit throughout the year

______________________________________________________________________ Remark: The rationale for issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore

issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore, deemed necessary to determine the

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next