following periods of time: (a) the information for the purpose of knowing and categorizing type of client shall be revised and updated within a period of time specified by the Association , with an approval

UNOFFICIAL TRANSLATION Readers should be aware that only the original Thai text has legal force, and that this English translation is strictly for reference. PAGE UNOFFICIAL TRANSLATION (Revised 2015

........ Year ............. Year ............. Year ............ Total assets Total liabilities Shareholders’ equity Total income Cost Net profits Earnings per share (EPS) Debt/equity ratio (D/E ratio) Return on

follows: (1) disclosing the balance sheet, income statement and the auditor’s report at the office of the derivatives business operator; (2) announcing the balance sheet, earnings statement and the

made by an authorised person and examining of the correctness of the cheque preparation. 4. There should be a dividend payment system e.g. an allocation of the retained earnings and the list of

revised to address the observed deficiencies. 5 Review the previous year’s ACR report with the current year and find out how the action points/concerns have been followed up. 6 Where the firm operates as

rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk

promulgation of this Notification is to improve forms for financial statements of securities companies and detailed explanations to be in compliance with accounting standards revised by Federation of Accounting

รองรับที่เสนอขายครั้งนี้) จำนวนหุ้น paid-up + จำนวนหุ้นรองรับที่เสนอขายครั้งนี้ Earnings per share dilution = Earning per share ก่อนเสนอขาย - Earning per share หลังเสนอขาย Earning per share ก่อนเสนอขาย

+ จำนวนหุ้นรองรับที่เสนอขายครั้งนี้ Earnings per share dilution = Earning per share ก่อนเสนอขาย - Earning per share หลังเสนอขาย Earning per share ก่อนเสนอขาย โดย Earning per share ก่อนเสนอขาย = กำไรสุทธิ