inconsistent with the generally accepted accounting principles (GAAP). Such items involved (1) the reversal of provision for seven doubtful account receivables of 500 million baht as revenue in the third

of the year earlier and has gross profit margin of 27.64%.because the company adjusted the recognition of interest income from loan receivables from the purchase of debtors, decrease from previous

gross profit of THB 4.6 million or 18.2%, decrease by THB 32.5 million or 87.6% compared to the year earlier. because the company adjusted the recognition of interest income from loan receivables from the

stood at 27.8%. An increase of net profit was a result of the Company has higher revenues from collection of purchased accounts receivables. Thus, the details of the Company group can be described as

inconsistent with the generally accepted accounting principles, involving (1) the reversal of provision for seven doubtful account receivables of 500 million baht as revenue in the third quarter, and (2) the

7483pe.doc ) receivables of securities purchased to order; (6) margin loan receivables and securties borrowing receivables; (7) collateral receivables; (8) any other asset as stipulted by the SEC Office

setting up of a center or encourage such business operators to be member of credit bureau in order for the exchange of accounts receivables information and also establishing industry benchmark for auditors

to the same period of the year earlier and has gross profit margin of 24.75%.because the company adjusted the recognition of interest income from loan receivables from the purchase of debtors, decrease

including appraisal of impairment of assets, transactions occurred after the date of the financial statements, limitation of internal control of receipt and payment transactions, trade receivables, other

decreased from Q3-2016, representing decrease of 112.2 MB or 12.0%, because the reversal of doubtful accounts for long term receivables has been recorded in Q3-2016 -3- Financial Analysis of the company As of