qualified audit personnel and inability to react to changes of professional standards and more complicated structural transactions, will also be addressed to support market readiness for current dynamic

supervision 2.6 Quality Assurance & Review  Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have

Phuket Project with Central Department Store Co., Ltd. (“CDS”), a connected party. The objective of such transaction is to develop shopping complex at a cost of 1,282 million Baht (12% discounted present

complicated, and for the most part the existing laws do not cover all new ways of committing an offense in the capital market. Legal provisions applied to some cases are unclear and open to interpretation

เลขที่ 50/2544/……… - Translation - No. 51/2020/002 10 January 2020 Subject: The Renewal of the Service Agreement with Harng Central Department Store Company Limited (The Connected Transaction) To

high gross profit margin from sale of goods at 42.7%, despite the decrease from 44.2% compared to the same period last year due to lower sales resulted from the store closure.  The Company managed

involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on

signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult

and 36% from 2019, respectively. • The decrease in operating revenue was mainly from the fall in revenue from in-store sales and the decrease in purchasing power of domestic consumers as a result of the

March 2019, which performed as targeted. This resulted in same store sales in the first quarter of 2019 at a satisfactory level, with the company having total income and net profit in the amount of