at providing investors with information disclosure closely similar to that prepared by Thai companies while not being too burdensome for foreign firms raising fund in Thailand.  The consultation paper

approval for EJIP must be submitted to the SEC because the offer for the sale of shares to executives must be reported pursuant to section 59 of the Securities and Exchange Act which may be burdensome and

onerous project contract of transmission and telecommunication towers in the amount of THB 19.61 million due to recognition of revenue and profit margin from such project with lower production cost than

of loss from onerous project contract in the amount of THB 32.19 million as a result of variation of current raw material price from quotation price. However, this transaction would be reviewed in the

disposition of the investment on August 21, 2020. • Decrease in Provision from Onerous Project Contract of Transmission and Telecommunication Towers in the amount of THB 64.69 million due to recognition of

as at December 31, 2019 primarily due to:  Decrease in provision from onerous project contract of transmission and telecommunication towers in the amount of THB 19.61 million due to recognition of

where there are burdensome number of hours required to complete the engagement; and · Engagements for entities in development stage. If no, describe how the firm obtains assurance that it is not

time of initial acceptance; • Clients delinquent in paying fees; • Engagements in specialized industries; • Engagements where there are burdensome number of hours required to complete the engagement

short term loan from third party of 27.50 Million Baht, Long term borrowing from a financial institution of 319.31 million baht. Provision from onerous project contract of 36.00 million baht and provision

million as at December 31, 2019 primarily caused by: • Decrease in provision from onerous project contract of transmission and telecommunication towers in the amount of THB 27.57 million due to recognition