Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated

Green Bond Standards produced by the Technical Expert Group (TEG) on Sustainable Finance, and the ASEAN Green Bond Standards. They provide voluntary guidance relating to professional and ethical standards

caused oversupply in table glassware market. The Company continued developing new product designs to serve customer needs. In 2017, Ocean and Ocean Professional Brands, launched new series of glass

(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.

reflects a strong new base line of net profit of the Company.  Cash Collection was 708 million Baht, increased 37.3% from the same period last year. This was slightly decline from Q4/2018 due to the

professional ethics, the provisions of law relating to auditors, and the SEC regulations. Furthermore, registered auditors shall work for audit firms that have an audit quality control system in compliance with

• The Company’s Net Profit continues to grow and remark as a highest net profit for 6 th quarterly consecutively since 2017. • The Company’s Cash Collection in Q2/2019 equal to 706 million baht, increased

to Equity Shareholders was 116.1 million Baht, increased 58.4% from the same period last year.  Cash Collection was 514 million Baht, increased 59.1% from the same period last year.  The Company was

percent. The Company’s net profit margin stood at 27.7 percent. An increase of net profit was a result of the Company has higher revenues from collection of purchased accounts receivables and debt tracking