http://172.19.1.196:8983/solr/secweb/select?q=surplus smartphone OR "surplus smartphone" OR "excess mobile phone" OR "excess cell phone" OR "abundance mobile phone" OR "abundance cell phone"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=system_name%3ASEC_News&start=0&rows=10
surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred