the Securities and Exchange Act B.E. 2535 (1992), the Derivatives Act B.E. 2546 (2003) and the Trust for Transactions in Capital Market B.E. 2550 (2007). “Institute of Appraisal Profession” means an

profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A

6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures

Polyethylene Naphthalate (PEN) polyester high value-added films for the specialty, industrial, packaging, automotive, advanced magnetic media, photo systems, electrical and electronics markets and many more

Biaxially-Oriented Polyethylene (BOPET) และ Polyethylene Naphthalate (PEN) ชัน้น าของโลก ซึง่อยูใ่นกลุม่ผลติภณัฑ์ที่มมีลูคา่เพิม่ (High Value Added) และใช้เป็นวสัดพุเิศษ ส าหรับใช้งานเฉพาะด้านในอตุสาหกรรม

and effective oversight of the accounting and audit profession. (ii) Securities commissions and stock exchanges should require listed companies to disclose on a timely basis any change of auditors and

business2) Legal Profession Fees from litigation against former directors amounting to 16.67 million baht 4. Financial costs were 9.05 million baht, a decrease of 0.68 million baht or 32.14% due to a decrease

15.81 million baht or 18.85 percent, mainly due to expenses in the same period of the previous year Employee termination compensation in the restaurant and catering business and Profession Fees. 4

nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and

30% increase in SG&A, mainly from profession fees relating to the investment in the Outrigger-branded hotel portfolio, as previously mentioned. Page 5 of 5 Financial Costs (Interest Expenses) In 1Q18