to have a significant influence on the company. 3 ”common control”: Two or more entities or businesses are under common control if they are ultimately controlled by the same party or parties and the
, disclose whether or not the loan was made on an arm’s length basis; b. that is to be repaid, whether partly or wholly, after the close of the offer, disclose 3 ”common control”: Two or more entities or
addition, the allowance for expected credit losses (allowance for doubtful accounts) was recorded in Q2–2020, as the result, the profit of Q2–2020 was lower than usual. Operating Results and Capabilities to
Ventures excluding Non Controlling Interest from business combination under common control (mainly Share of Profit from Investments in Glow Group (GHECO-One, HHPC, Glow IPP) of Hemaraj that was transferred
the loan. 4. For each transaction referred to in Part XI.B. Related Party Transactions 3 ”common control”: Two or more entities or businesses are under common control if they are ultimately controlled
consolidation of Rabbit Group under the common control basis. 1Adjusted for share of investment in JV and associates before tax. 2As shown in financial statement, excluding minority interest. 3Net profit excluded
perhaps contradictory regulations between jurisdictions is also an issue that should be monitored so that no regulatory vacuum is allowed to develop (i.e. issues slipping through in which no authority has
directors to replace the directors who shall retire by rotation and consider the authority of directors (if any) Agenda 5 To fix directors’ remuneration Agenda 6 To appoint independent auditor and fix the
เดียวกัน (under common control) ใหจัดทํางบการเงินรวมที่แสดงถึงผลของการรวมธุรกิจดังกลาว เสมือนวามกีารรวมธุรกิจเกิดขึ้น ตั้งแตวนัเริ่มตนงวดปบัญชี 2 ปลาสุด หรือตั้งแตวนัที่มีการรวมกิจการ แลวแตวันใดจะ
bond ปจจุบัน: ไมไดกําหนดไว แนวทางแกไข: ใช ASEAN Debt Securities Disclosure Standards แบงออกเปน 2 กรณี ดังนี ้ - กรณกีารควบรวมกจิการภายใตการควบคุมเดียวกัน (under common control) ใหจดัทํางบการ