financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories. Consequently, AI auditor did not express opinion on
engagement risks, and ineffective participation from those involved in the financial reporting process. To mitigate these shortcomings, the SEC has initiated and participated in several ongoing seminars and
ineffective, and sometimes inefficient. Specifically, the SEC noted the use of short cut-off period for the business with long lead time, and vice versa. Also, there were instances where Incoterms were not
due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also
depreciation expense of unproductive machinery from COGS to administrative expense. In addition, the Group set aside an impairment provisions in the amount of Bt56.5 million for unproductive machines under the
production line of flexible packaging and the machine setup process is not complete and new employee lack of expert skill and the use of raw material is inefficient, cause a high production cost. 3. Selling
information contained in the draft prospectus submitted to the SEC Office, which is still ineffective under the law, therefore, such information may subject to change. In this regard, the offer for sale of
all existing products, reducing Stock Keeping Unit (SKU) and cutting off the unproductive tail of products, and developing new core assortment to reflect market trends which will lead to improved sales
, reducing Stock Keeping Unit (SKU) and cutting off the unproductive tail of products, and developing new core assortment to reflect market trends which will lead to improved sales and margin. Review new
financial instrument is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss. The consolidated statement of financial position as at 31 December 2017