to have a significant influence on the company. 3 ”common control”: Two or more entities or businesses are under common control if they are ultimately controlled by the same party or parties and the
, disclose whether or not the loan was made on an arm’s length basis; b. that is to be repaid, whether partly or wholly, after the close of the offer, disclose 3 ”common control”: Two or more entities or
Ventures excluding Non Controlling Interest from business combination under common control (mainly Share of Profit from Investments in Glow Group (GHECO-One, HHPC, Glow IPP) of Hemaraj that was transferred
the loan. 4. For each transaction referred to in Part XI.B. Related Party Transactions 3 ”common control”: Two or more entities or businesses are under common control if they are ultimately controlled
relations. The SFC is the principal regulator of the securities and futures market in Hong Kong and the primary authority for regulating retail funds offered to the public in Hong Kong. The role of the SFC is
เดียวกัน (under common control) ใหจัดทํางบการเงินรวมที่แสดงถึงผลของการรวมธุรกิจดังกลาว เสมือนวามกีารรวมธุรกิจเกิดขึ้น ตั้งแตวนัเริ่มตนงวดปบัญชี 2 ปลาสุด หรือตั้งแตวนัที่มีการรวมกิจการ แลวแตวันใดจะ
, and Baht 1 1 4 million recorded as profits from sales are in Premium on capital from disposals of subsidiaries under common control (The reason was not recorded as income during the period. This
bond ปจจุบัน: ไมไดกําหนดไว แนวทางแกไข: ใช ASEAN Debt Securities Disclosure Standards แบงออกเปน 2 กรณี ดังนี ้ - กรณกีารควบรวมกจิการภายใตการควบคุมเดียวกัน (under common control) ใหจดัทํางบการ
0.9% 36 0.0% 1,879 5,286.4% Gain on disposal of entities under common control 496 0.2% - 0.0% 496 n.a. Other income(1) 14,394 7.0% 11,770 6.3% 2,624 22.3% Total revenue 206,575 100.0% 187,998 100.0
accordance with the Public Limited Act B.E. 2535 (1992), as amended. This Amalgamation is considered as business combination under common control, and to illustrate the impact of the amalgamation, the Company