approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because it consists of present land cost and construction expenses which
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approach. The Company chooses to use the value measurement by cost approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because
both the bottom-up (or specific company) approach, and the top- down (or systemic issues) method, in designing its annual engagement plan. It is important to note that some companies do remain on
with the needs of people and communities; and 2) Inclusive in approach: striving to contribute to a resilient and just society, ensuring dignity and respect for all people and communities, while
CFA INSTITUTE STATEMENT ON “GUIDANCE FOR INTEGRATING ESG INFORMATION INTO EQUITY ANALYSIS AND RESEARCH REPORTS” CFA Institute commends the SEC Thailand for promoting a diligent and thorough approach
of Appraisal : Cost Approach Date of Appraisal : March 14, 2018 5. Share holding percentage of the companyior Prior to investment : none After investment : 32.37 % of the total issued and paid up
statements from cost method to equity method applying Thai Accounting Standard no.28 (TAS 28): Investments in Associates and Joint Ventures, 1 January 2020 retrospectively (full retrospective approach
appraisal company in the capital market and a principal appraiser approved by the Office of the Securities and Exchange Commission), i.e., Baht 24,290,000. The appraiser selected a valuation approach suitable
Book Value Approach Details of the assessment of fair value under each method are as follows: 1) Book Value Approach Valuation based on this approach will show the value of the land by reference to the