Bangkok, August 26, 2014 ?The SEC is seeking public comment on proposed common offering rules for new financial products not falling within a scope of any existing rules. Introducing the common rules

and Singapore, and the revised Memorandum of Understanding on the Streamlined Review Framework for ASEAN Common Prospectus to cover issuances of plain debt securities under a debt issuance

transaction occurred. 2) In case of free transfer fee and common area fee (if any) are considered payable to customers or expenses paid for the customers and therefore shall be treated as a reduction of the

accounting policy, the Group immediately recorded commission as selling expenses when the transaction occurred.  2)  Free transfer fee and common area fee - the Group considers the fees to be considerations

. • Consider investments in which the features, fees and risks can be explained by the individual. • Set investment objectives for each investment. • Reassess the individual’s risk tolerance level when factors

of the financial statements.  In addition, TIES neither compared the purchase and sale prices of the related party transactions to market prices, nor explained whether or not the price differences were

neither compared the purchase and sale prices of the related party transactions to market prices, nor explained whether or not the price differences were reasonable.Later, TIES requested for postponement of

prices of the related party transactions to market prices, nor explained whether or not the price differences were reasonable. The SEC thus instructed TIES to rectify the financial statements according to

Baht 3,123 million, decreased by Baht 340 million or 9.8% from Q2’2017 that was explained as follows, Beverages business The beverage sales for Q2’2018 was Baht 1,516 million, decreased by Baht 353

commission as selling expenses when the transaction occurred.  2)  Free transfer fee and common area fee - the Group considers the fees to be considerations payable to customers or expenses paid for the