Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen

, resulting in the revenue from sales and service for the Company of THB 229.21 million, increasing THB 68.51 million, or 42.63%, from the same six- month period in 2016. Total revenue for the separate

4.48 Million Baht or 162% increase from the same period last year due to adjusted for accrued expenses payable. Separate financial statements Revenues 1. Revenue from sales of agricultural products 3.87

in the total revenue for the separate financial statements in Q3/2017 at THB 384.24 million, increasing THB 109.62 million from the same nine-month period of the previous year, or increasing 39.92

separate financial statements, the Company shows operation results for the year 2017 with the following details: unit: THB million 2017 2016 Change (THB mill.) Change (%) Revenue from Sales and Service

% caused by cost of biological assets exceeds the fair value. Separate financial statements Revenues 1. Revenue from sales of agricultural products 3.36 Million Baht increase from the same period last year

Amount Change Amount Change Q3.2020 Q3.2019 Amount % Q3.2020 Q3.2019 Amount % Revenue from sale – net 399.89 320.12 79.78 24.92% 392.11 319.50 72.60 22.72% Others income 4.70 6.87 -2.18 -31.64% 6.13 5.96

Amount Change Q2.2020 Q2.2019 Amount % Q2.2020 Q2.2019 Amount % Revenue from sale – net 282.42 286.02 -3.60 -1.26% 277.85 284.32 -6.47 -2.27% Others income 10.91 19.17 -8.27 -3.11% 11.11 18.01 -6.90 -8.29

changed in revenue and net profit compared with the last year as follows: Statement of Comprehensive Income (Unit : Million Baht) Details 31 Dec 2019 31 Dec 2018 Increased (Decreased) (%) Revenues from