reported earnings objective - to avoid loss - to increases in annually earnings - to meet analysts’ earnings forecasts 4 Motivations to Manage Earnings Internal factors External factors Firm’s
interest of our members. Principle 3: Oversee asset managers to make informed investment decisions and engage in active ongoing monitoring of investee companies. Investment decisions should take into account
62.51% to 57.99%. 2. Net investment revenues, gains on investments and fair value losses totally amounted to Baht 30.22 million, an increase of Baht 13.46 million, because of the rise of gains from the
the period amounting to Baht 12.03 million, a decrease of Baht 3.05 million or equivalent to 20.24%, due to the following significant factors: Net investment income, gains (losses) on investments, fair
proportion of average claim expenses over accident related to voluntary motor insurance increased from Baht 21,138 in the previous year to Baht 22,094 in the reported year. Net investment income, gains on
consolidated financial statements, of Baht 3,058 million, a decrease of 6 percent compared to 2016, mainly due to a decrease in Brokerage fees income and gains and returns on financial instruments. The details
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
duties and responsibilities to the Board of Director on the following matters: - Review the financial reports (quarterly financial report and annual audited financial report) to oversee that the reports
year which were Baht 38 million. 1.4 Gains and return on financial instruments The Company’s gains and return on financial instruments in the third quarter of 2019 were Baht 396 million, a decrease of 15
million and the gains from loss of control in Pace One and Pace Three of Baht 8,857 million. A use of reasonable assumptions in the fair value measurement is crucial and has significant effect on the fair