normally be the same as the ownership percentage. Where this is not the case, the economic substance of the relationship the company has with the operation always overrides the legal ownership form to ensure

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

accepted accounting standards as, under economic substance view, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment.  Besides, there is no evidence

accepted accounting standards as, in consideration of economic substance, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment. Besides, there is no

:  การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี 

million, due to the adjustment of fair value of the dairy cattle in the subsidiaries. - Other assets were mostly cash and equivalent transactions to cash, deferred income tax assets and assets not used in

. - Biological assets increased by Baht 0.28 million, due to the adjustment of fair value of the dairy cattle in the subsidiaries. - Other assets were mostly cash and equivalent transactions to cash, deferred

to the adjustment of fair value of the dairy cattle in the subsidiaries. - Other assets were mostly cash and equivalent transactions to cash, deferred income tax assets and Other non-current assets

between the periods. - Biological assets increased by Baht 3.69 million, due to the adjustment of fair value of the dairy cattle in the subsidiaries. - Other assets were mostly cash and equivalent

were the depreciation of Baht 16.98 million between the periods. - Biological assets increased by Baht 1.31 million, due to the adjustment of fair value of the dairy cattle in the subsidiaries. - Other