assets increased from accrued export incentive and directors’ remuneration, investments in joint ventures increased from proportional shareholding in Safe - 4 - Energy Holdings Company Limited, property

incorporate risk, including measuring risk-adjusted returns, to help ensure that no inappropriate or unintended risks are being incentivised. While a major component of most employee incentive remuneration is

at shareholder meetings, the procedures for approval of related party transactions and shareholder participation in decisions on executive remuneration. III) Institutional investors, stock markets and

Director Compensation Best Practice will be of benefit to the Board of Directors of listed companies to determine a board remuneration policy that is fair and justifiable to both the directors and

not a significant difference. 1.3 Cost of services Unit : Million Baht March 31, 2020 March 31, 2019 Increase (Decrease) Amount % Dentist remuneration 54.11 55.47 (1.36) (2.44) Rental of office and

quarter of prior year by Baht 6.88 million or equivalent to 7.42%, mainly due to increasing dentist remuneration, rental expense, laboratory expense and employee expense by Baht 5.10 million, Baht 0.42

(Decrease) Amount % Dentist remuneration 55.47 51.01 4.46 8.74 Rental of office and branches 13.08 13.27 (0.19) (1.43) Employees’ salaries of branches 16.86 14.26 2.59 18.17 Depreciation 5.04 5.27 (0.23

) Dec. 31, 19 Dec. 31, 18 Amount % Dentist remuneration 236.14 221.91 14.22 6.41 Rental of office and branches 51.57 52.71 (1.15) (2.18) Employees’ salaries of branches 70.10 64.29 5.81 9.04 Depreciation

, dentist remuneration, rental expense, laboratory expense and employee expense by Baht 2.00 million, Baht 12.03 million, Baht 0.40 million, Baht 2.27 million and Baht 3.45 million, respectively. Distribution

Unit : Million Baht For the 3 months Change between YoY For the 6 months Change between YoY Q2/20 Q2/19 Amount % Q2/20 Q2/19 Amount % Dentist remuneration 29.73 58.64 (28.91) (49.29) 83.85 114.11 (30.26