important are intangible assets impairments?” และ “เกษียณจนเจ๊ง ภัยซ่อนเร้นจากภาระผูกพันผลประโยชน์พนักงาน (How important of Employee Benefit Actuarial Valuation)” เพื่อพัฒนาองค์ความรู้และร่วมแลกเปลี่ยน
revenues dashed by 3%. Total Expenses: In 2Q19, the expenses were significantly increase by 15% due to an adjustment of employee benefit expenses in accordance to the labour protection act (No.7) B.E. 2019
the company starting in the next financial year. In addition, The company also partially books the increase in provision of employee benefit in accordance the new Labor Protection Act within the cost of
increased from the previous year by 61.36 million baht or 16.85%, as a result of increasing staff to cope with increasing services demand. And the company have to increase the reserve of employee benefit
same period of last year Q2-2016. Company Name The employee benefit obligation * Old Basic Information The employee benefit obligation * New Basic Information Different from The employee benefit
increasing staff to cope with increasing services demand. And the company have to increase the reserve of employee benefit by 4.03 million Baht. This is in line with the new Labor Protection Act, in which
revenue in Q2 of this year. ▪ The increasing of the cost of consulting service and the administrative expenses in Q2/2019 come mainly from recording of employee benefit of those who worked for a continuous
equivalent to (1%) in 2019 comparing to the previous year. Total Expenses: An increase by 2% of expenses from the year before mainly affected by the new law regarding employee benefit which has been effective
recognized share of profit from associated companies of Baht 10.85 million in 2017. 2. Total expenses decreased of Baht 21.78 million or 40% mainly from employee benefit expenses, consulting fee and recognized
13.33 % due to falling raw material prices and the employee benefit provision is also reduced from Q2, 2019. Selling and administrative expenses decreased by 20.29% due to the reduced provision for