http://172.19.1.196:8983/solr/secweb/select?q=Surplus Expensive OR "Surplus Expensive" OR "Excess Costly" OR "Excess High-priced Cheap" OR "Overabundance Costly" OR "Overabundance High-priced Cheap"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=system_name%3ASEC_News&start=0&rows=10
surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred