Earnings Management • Earnings management includes both legitimate and less legitimate decisions by manager to change accounting policies or real actions in order to smooth earnings or achieve some specific
who have filed or are expected to file legitimate claims on their policies. Consider both reported but not settled (RBNS) and incurred but not reported (IBNR) reserves. Climate-related opportunity, in
, compared with the same period of 2018, with a net loss of 30.84 million baht, representing an increase of 52.76 million baht or 171.08 percent, consisting of net profit of palm oil trading business 20.43
. Manufacture and Sales of Edible Oil 2.1 Revenues from sales of Edible Oil (Palm Olien) to total revenue for the 1st quarter of 2017 and 2016 were 1.42% and 13.17% respectively. - In 1st quarter of 2017, revenue
that have invested or held equity instruments issued by PTT Public Company Limited. In order to protect the investors’ interest and legitimate right and ensure that they are treated fairly, it is
the same period of 2018, with a net loss of 2.788 million baht, representing an increase in net profit of 4.110 million baht or 147.42 percent, consisting of net profit of palm oil trading business 1.76
sales Biodiesel 15,935 472,863 73.44 23,026 869,447 75.58 (7,091) (396,584) (45.61) Byproduct 1,888 15,078 2.34 4,219 24,090 2.09 (2,331) (9,012) (37.41) Edible Oil 4,131 123,874 19.24 6,496 225,240 19.58
summarized as follows. The results of the year 2015 Biodiesel Edible oil By-product Palm oil refining service Sales of porcelain and component Sale of Ice cube Vessel operating Port services Other income Total
) (6.42) (721,857) (27.22) By-product 9,905 11,678 115,678 4.70 9,980 5,347 53,359 1.53 (75) (0.75) 62,319 116.79 Edible Oil 4,322 30,183 130,443 5.30 19,538 35,330 690,270 19.78 (15,216) (77.88) (559,827
) (6.42) (721,857) (27.22) By-product 9,905 11,678 115,678 4.70 9,980 5,347 53,359 1.53 (75) (0.75) 62,319 116.79 Edible Oil 4,322 30,183 130,443 5.30 19,538 35,330 690,270 19.78 (15,216) (77.88) (559,827