and SET3 intangible capital from expense capitalization following Peters and Taylor (2017) 𝑖𝑛𝑡_𝑐𝑎𝑝𝑖𝑡 = 𝐸𝐼𝑀𝑖𝑡 + 𝑂𝐶𝑖𝑡 Externally purchased intangible capital in balance sheet 𝐸𝐼𝑀𝑖𝑡

along with financial advocate, chief financial officer (CFO), for example. The SEC will work on curriculum design, volunteer mentors, and employers? human resource staff training to become financial

against securities and exchange law. This seminar is the starting point to help lawyers to be preparedness and extend their ability to advocate or advise investors on legal requirements and procedures

economy. In this regard, the AIMC will consider various suitable fund models and benefit proposals in the future. Furthermore, the SEC will advocate for the integration of the country's pension systems and

profit are the followings: 1. Underwriting expense has risen by THB 78.74 million (19.83 %). However, this follows an increase in gross premiums written (sales) of THB 116.18 million (25.6%). Whereas sales

(27,835) - (27,835) 100 Gross Profit 48,521 32,045 16,476 192 Other Income 5,417 2,724 2,693 99 Profit before Expense 53,938 34,769 19,169 55.13 Sale Expense (5,681) (3,186) (2,495) 78.31 Administrative

promotional expense of beverage business. Administrative Expenses Administrative expenses of Q3’2018 was Baht 514 million, decreased by Baht 16 million or 3.0% from Q3’2017, mainly from reduction of personal

2,097.62 1,600.35 Selling & Administrative Expense 127.83 116.99 Finance Costs 24.24 22.96 Net Profit 101.40 (18.95) Earnings per share (Baht) 0.25 (0.047) The company will explain the cause of change as

1,947.37 2,097.62 Selling & Administrative Expense 120.12 127.83 Finance Costs 20.98 24.24 Net Profit 9.12 101.40 Earnings per share (Baht) 0.02 0.25 The company will explain the cause of change as follow: 1

-37.78% Total Income 936.78 100.00% 537.52 100.0% 399.26 74.28% Expense Cost of sales 746.55 79.69% 326.94 60.8% 419.61 128.34% Selling expenses 51.52 5.50% 57.61 10.7% -6.09 -10.57% Administrative