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¤¼¨ nµ µ¦ ε® nµ¥ ° ¨· £´ r ° ¦·¬´ Ä ¦³¥³ 3 e e 2555 ¤¼¨ nµ µ¦ ε® nµ¥Ä ¦³Á « ¡´ µ % Áº°Ê oµÎµÁ¦È ¦¼ 686,541 79.80 Á ¦º°É ® ´ µ¦ ¦· µ¦-Á ¦ºÉ°  Á ¡µ³ · 120,450 14.00 Á È Á ¨È 24,418 2.84 ¦ª¤¤¼¨ nµ µ¦ ε® nµ¥Ä ¦³Á « 831,409 96.64 ¤¼¨ nµ µ¥ ε® nµ¥Ä nµ ¦³Á « 28,939 3.36 ¦ª¤¤¼¨ nµ µ¦ ε® nµ¥ 860,348 100 °´ ¦µÁ¡·É¤(¨ ) ° ¤¼¨ nµ µ¦ ´ ε® nµ¥(%) 21.61
e 2554 ¡´ µ % 505,477 71.45 200 0.03 128,397 18.15 46,374 6.55 680,448 96.18 27,014 3.82 707,462 100 13.39
e 2553 ¡´ µ % 444,897 71.30 1,528 0.24 125,235 20.07 26,292 4.21 597,952 95.83 25,990 4.17 623,942 100 18.86
µ¦ ¨µ ¨³£µª³ µ¦Â n ´ à ¦ ¦oµ ¨µ ¨³ ¨»n¤ ¼n n ¸Éε ´ ¦·¬´ ´ °¥¼nÄ ¨µ · oµÁºÊ° oµÂ¢ ´ É ¦¸¦³ ´ ¼ ° ¦³Á «Å ¥ ¹É ¤¸Ã ¦ ¦oµ ¸É µ¤µ¦  n °° Å oÁ } 4 ¨»n¤ µ¤Â®¨n ¸É¤µ ´ n°Å ¸Ê 1. ¨»n¤· oµÂ¢ ´É εÁ oµ¦³ ´ ´ÉªÅ 2. ¨»n¤· oµÂ¢ ´É εÁ oµ¦³ ´ ¼ 3. ¨»n¤· oµÂ¢ ´É ¸ É ¨· £µ¥Ä o¨ · · ·Í 4. ¨»n¤· oµÂ¢ ´É ¸° É ° Â Ä ¦³Á « Ä { » ´ ¹ ¤o ªnµ ³¤¸ ¼o ¦³ ° µ¦ µ¥· o µ Ä ´Ê 4 ¨»n ¤ ¸Ê Á } Î µ ª ¤µ  n ¥´ Ťn ¤¸ ¼o ¦³ ° µ¦Ä ¤¸nª  n µ¦ ¨µ Á } ´¥Îµ ´ Ä e ¸Ê µ µ¦ ¸É¤¸ µ¦Á d Á¦¸ µ µ¦ oµ · oµ µ nµ ¦³Á «Á oµ¤µÄ ¦³Á «Å ¥Á } ε ª ¤µ ¨»n¤Ä®¤n ¸ÉÁ¦·É¤Á oµ¤µ º° ¨»n¤· oµÂ¢ ´É εÁ oµ¦³ ´ ´ÉªÅ ¹É · oµÁ®¨nµ ¸Ê¤oªnµ ³Á } ¦µ· oµ ¸É¤µ µ ¦³Á « ¸É¤¸ ºÉ°Á¸¥ µ ¢ ´É  n ´ª· oµ ¨· µ ¦³Á « ¸É¤¸¤µ ¦µ µ ¦ µ Éε εĮo » £µ¡ ° · oµ ŤnÅ o°¥¼nÄ ¦³ ´ ¸É¼ °¥nµ Ŧ È µ¤ µ ¦µ µ ¸É Éε n° oµ ¤µ εĮo· oµÁ®¨nµ ¸ÊÁ¦·É¤¤¸nª  n µ¦ ¨µ Á¡·É¤ ¹Ê °¥nµ ¤¸ ´¥Îµ ´ ¨³ ³¤¸Á¡·É¤ ¹Ê °¥nµ n° Á ºÉ° ¨µ Ä Áª¨µ ¸Ê ¹ Á } µ¦Â n ´ ´ ¦oµ µ¦¦´ ¦¼o ° ¼o ¦·Ã£ ¨³ ³ o° ¦oµ µ¦¦´ ¦¼oÄ®o ¼o ¦·Ã£ Á oµÄ ¹ » £µ¡Ä ¦³ ´ nµ Ç°¥nµ ´ Á
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{ ´¥ ªµ¤Á¸É¥ 1.1 ªµ¤Á¸É¥ Ä µ¦ ¦³ ° »¦ · ªµ¤Á¸É¥ µ »¦ · ° ¦·¬ ´ µ¤µ¦  n Å o ´ ¸Ê 1.1.1 ªµ¤Á¸É¥ oµ µ¦ »¤ »¤Ä µ µ¦Á¤º° ®¨µ¥ e ¸É nµ ¤µ ¦³Á «Å ¥ ¦³ { ®µ µ µ¦Á¤º° n°Á ºÉ° ¨³°µ ³ εĮo Á · µ¦ »¤ »¤ µ µ¦Á¤º° ¸É¥ º Á¥ºÊ° ¸É ³n ¨ µ »¦ · Å o 1.1.2. ªµ¤Á¸É¥ oµ £´¥ ¦¦¤ µ · { » ´ ªµ¤ ¸É ° { ®µ ¸ÁÉ · µ £´¥ ¦¦¤ µ ·¤¸ ¼ ¹Ê ¹ É ¨ ¦³ ³Å¤n µ¤µ¦ µ µ¦ rÅ o¨nª ® oµ¤µ ´ 1.1.3. ªµ¤Á¸É¥ ¸ÉÁ · µ µ¦ µ  ¨ ¦ µ ¨³ nµÂ¦ ¸É¼ ¹Ê ³ εĮo µ¦ ¥µ¥ ´ª ° ¦·¬´ Á } Å Å o°¥nµ ¨Îµ µ ¤µ ¹Ê ªµ¤Á¸É¥ Á®¨nµ ¸Ê ³ o° ¼ 夵 ¦³Á¤· °¥nµ ¦° ° ¨³Á ¦¸¥¤¡¦o°¤ ¦´ Á ¨¸É¥  µ Ä®o° ¨o° ´ µ µ¦ r°¥nµ n°Á ºÉ° 1.2 ªµ¤Á¸É¥ oµ µ¦Á · 1.2.1. µ¦ ¦·®µ¦ ªµ¤Á¸É¥ ¦·¬´ ²Å¤n¤ ¸ Ã¥ µ¥Ä µ¦ ¦³ ° »¦ ¦¦¤ µ ¦µµ¦ µ¦Á · Á¡º°É µ¦ Á È ÎµÅ¦®¦º°Á¡º°É µ¦ oµ 1.2.2. ªµ¤Á¸É¥ Á ¸É¥ª ´ °´ ¦µ ° Á ¸Ê¥ ªµ¤Á¸É¥ Á ¸É¥ª ´ °´ ¦µ ° Á ¸Ê¥Á · µ µ¦Á ¨¸É¥  ¨ ° °´ ¦µ ° Á ¸¥Ê Ä ¨µ ¹É ¤¸ ¨ n° ¨ µ¦ εÁ · µ ¨³ ¦³ÂÁ · à ¥ ¸ÉÁ · Á · µ µ µ¦ ¦ª¤ ´Ê Á · Á · Á · ´ ¸ ¨³Á · ¼o¥º¤ µ µ ´ µ¦Á · Å oÄ o° ´ ¦µ ° Á ¸Ê¥ µ¤ ¸ É µ µ¦ ε® Á } nª Ä® n ¹ ¤¸ ªµ¤Á¸É¥ Ä °´ ¦µ Éε 1.2.3. ªµ¤Á¸É¥ µ °´ ¦µÂ¨ Á ¨¸É¥ 31 ´ ªµ ¤ 2555 ¦·¬´ ² Ťn¤¸Á · ¼o »¨Á · ¦µ nµ ¦³Á « ¦·¬´ ² ¤¸ ¨¼ ® ¸-Ê Á oµ® ¸ÊÁ · µ µ¦ ºÊ° µ¥Ä »¨Á · ¦µ nµ ¦³Á « ε ª o°¥ ªµ¤Á¸É¥ µ ªµ¤ ´ ª ° °´ ¦µÂ¨ Á ¨¸É¥ Ä »¨Á · ¦µ nµ ¦³Á « ¹ Ťn¤¸ ´¥Îµ ´ °¥nµ Ŧ È µ¤Ä ¦³®ªnµ e ¦·¬´ Å o ε´ µ º°Ê µ¥Á · ¦µ nµ ¦³Á «¨nª ® oµÁ¡º°É j° ´ ªµ¤ ´ ª ° °´ ¦µÂ¨ Á ¨¸É¥ ´ ¨nµª ¹É ª´ ¸É 31 ´ ªµ ¤ 2555 ¦·¬´ ¤¸´ µ º°Ê Á · ¦µ nµ ¦³Á «¨nª ® oµ Á®¨º° 358,233 °¨¨µ¦r®¦´ °Á¤¦· µ
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1.2.4. ªµ¤Á¸É¥ oµ · Á º°É ¦·¬´ ² ¤¸ Ã¥ µ¥ µ¦Ä®o· Á º°É °¥nµ ¦³¤´ ¦³ª´ ¹É ¨¼ ® ¸Ê µ¦ oµnª Ä® nÁ } ¨¼ ® ¸Ê®oµ ¦¦¡· oµ ´Ê 娳¤¸ µ¦ · n° ´ Á } Áª¨µ µ ¹ Ťn µ ªnµ ³Å o¦´ ªµ¤ Á¸¥®µ¥°¥nµ Á } µ¦³Îµ ´ µ µ¦ · µ¤Â¨³Á¦¸¥ Á È ® ¸Ê 1.2.5. ¤¼¨ nµ¥» · ¦¦¤ Á ºÉ° µ · ¦´¡¥r µ µ¦Á · nª Ä® n ´ Á } ¦³¥³´ Ê Â¨³Á · ¼o¥º¤¤¸° ´ ¦µ ° Á ¸Ê¥°¥¼nÄ Á rÁ ¸¥ª ´ ¨µ ¦·¬´ ² Á º°É ªnµ ¤¼¨ nµ¥» · ¦¦¤ ° · ¦´¡¥r¨³® ¸Ê · µ µ¦Á · ¹ Ťn¤¸ ªµ¤Â nµ °¥nµ Á } µ¦³Îµ ´ ´ ¤¼¨ nµ µ ´ ¸ 1.3 ªµ¤Á¸É¥ µ µ¦Ä o µ¦Á · µ¦Á · 宦´ e · Ê » ª´ ¸É 31 ´ ªµ ¤ 2555, 2554 ¨³ 2553 ° ¦·¬´ ² Å o nµ µ¦ ¦ª ° µ ¼o° ´ ¸ ¸ÉÅ o¦´ ªµ¤Á®È ° µ . ¨³ ¨
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à ¦ ¦oµ Á · » 31 ´ ªµ ¤ 2555 ¦·¬´ ² ¤¸ » ³Á ¸¥ 250 ¨oµ µ (° ¦o°¥®oµ· ¨oµ µ ) Á¦¸¥ ε¦³Â¨oª 120 ¨oµ µ (® ¹É ¦o°¥¥¸É · ¨oµ µ )  n Á } ®»o µ¤´ 12,000,000 ®»o ¦µ¥ º°É ¼ o º°®» o ¸É °º ®»o ¼ » 10 ¦µ¥Â¦ ª´ ¸É 29 ¤¸ µ ¤ 2555 ¼o º°®»o 1. µ¥ ¦µÃ¤ ¥r - µ «·¦· µ ªÃ¦¯µ¦ª· ¥µ 2. µ¥ · µ ªÃ¦¯µ¦ª· ¥µ 3. µ ¦³ª¦µ Á° ¦¡µ · 4. ¦·¬´ ®¡´ µ°· Á °¦rñ¨ ·Ê ε ´ (¤®µ ) 5. ¦·¬´ Å°. ¸. ¸ °· Á °¦rÁ ´ É Â ¨ ε ´ (¤®µ ) 6. µ ¤Ã ·¡¥r ´ ¦ªµ¨ ¦¦¤ 7. ¦·¬´ °¤¤° Áª¨ r ñ¨ ·Ê ε ´ 8. ¦·¬´ ·ª · ¸Ê ( ¦» Á ¡²) ε ´ (¤®µ ) 9. ¦·¬´ ¦» Á ¡ ¦³ ´ £´¥ ε ´ (¤®µ ) 10. ¦·¬´ Å°. ¸.Á°¢ ε ´ ®¤µ¥Á® » :
ε ª ®»o % 2,908,860 24.24 1,798,840 14.99 1,736,228 14.47 1,024,000 8.53 717,400 5.98 476,800 3.97 380,400 3.17 344,300 2.87 307,200 2.56 240,000 2.00
¼¨o » µ¤µ¦ ¼¦µ¥ º°É ¼ o º°®»o ¦µ¥Ä® n ° ¦·¬´ ² ¸ É º°¼ » 10 ¦µ¥Â¦ ª´ d ¤» ³Á ¸¥ ¼ o °º ®»o Á¡º°É ¦³ »¤µ¤´ ¦³ ε e { » ´ Å o µ ÁªÈ Å r ° ¦·¬´ ² http://www.btnc.co.th n° µ¦ ¦³ »¤µ¤´ ¼o °º ®»o ¦³ ε e
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µ¦ ´ µ¦ à ¦ ¦oµ µ¦ ´ µ¦ à ¦ ¦oµ µ¦ ´ µ¦ ° ¦·¬´ ² ¦³ ° oª¥ ³ ¦¦¤ µ¦ ¦·¬´ ¨³ ³ ¦¦¤ µ¦ » ¥n°¥°¸ 2 » nª¥ ¨´É ¦° µ ¸É¤ ¸ ªµ¤Îµ ´ º° ³ ¦¦¤ µ¦ ¦ª ° ¨³ ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  à ¥¤¸ iµ¥ ¦·®µ¦ ( iµ¥ ´ µ¦) Á } ¼o ¦·®µ¦ ´ µ¦ · µ¦ ° ¦·¬´ ² ¦³ ° oª¥ ³ ¦¦¤ µ¦ ¦·®µ¦ ¨³ ¼o ´ µ¦ iµ¥ nµ Ç ¤¸ µ¦ ε® °Îµ µ ® oµ ¸É ° ³ ¦¦¤ µ¦ » nµ Ç Â¨³ ° ¦¦¤ µ¦ ¼o ´ µ¦ÅªoÁ } ¨µ¥¨´ ¬ r° ´ ¬¦Ä ´ ¦ ¨³Ä °Îµ µ ® oµ ¸É¨³ ªµ¤¦´ · ° ° ¦¦¤ µ¦ ¼o ´ µ¦ ¹É Å o¦´ µ¦° »¤ ´ · µ ¸É ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ ¦´Ê ¸É 13 Á¤º°É ª´ ¸É 26 ´ ªµ ¤ 2551 ¤¸Á¨ µ » µ¦ ¦·¬´ ε® oµ ¸É µ¤ ¸ É ®¤µ¥ ε® ¨³ µ¤ ¸É ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥ 1. ³ ¦¦¤ µ¦ ¦·¬´ ´ ´Ê ¹Ê ε® oµ ¸É ε ´ ¼Â¨ · µ¦ ¸É ¸Á¡º°É ¦³Ã¥ r¼ » ° ¦·¬´ ² ¨³ ¼o °º ®»o ¨³Ä®oÁ } Å µ¤ Ã¥ µ¥ ®¤µ¥ ª´ » ¦³ r o° ´ ´ ° ¦·¬´ ² ¤ · ³ ¦¦¤ µ¦ ¦·¬´ ¨³¤ · ¸É ¦³ »¤ ¼ o °º ®»o oª¥ ªµ¤¦´ · ° ¦³¤´ ¦³ª´ º°É ´ ¥r» ¦· Á¥¸É¥ ª· s¼ ¼o ¦³ ° »¦ · Á n ´ Ê ³¡¹ ¦³ ε£µ¥Ä o µ µ¦ r°¥nµ Á ¸¥ª ´ oª¥°Îµ µ n°¦° µ µ¦ oµ ¸É ¦µ« µ °· ·¡¨ Ä µ¦ ¸É ¤¸ µ ³Á } ¦¦¤ µ¦ ¦·¬´ { » ´ ³ ¦¦¤ µ¦ ¦·¬´ ¤¸ ε ª 8 ¦³ ° oª¥ ¦¦¤ µ¦ ¦·¬´ ¸É¤µ µ iµ¥ ¦·®µ¦ ε ª 5 ¨³ ¦¦¤ µ¦°·¦³ ε ª 3 ¹É Á } Å µ¤ ®¨´ Á rÄ Á¦º°É ´ nª ¦¦¤ µ¦°·¦³ ¸É ε® Ä®o ¦·¬´ ³Á ¸¥ o° ¤¸ ¦¦¤ µ¦°·¦³°¥nµ o°¥ 1 Ä 3 ° ε ª ¦¦¤ µ¦ ´Ê ®¤  n °o Ťn °o ¥ ªnµ 3 à ¥¤¸¦µ¥¨³Á°¸¥ ´ ¸Ê 1. 2. 3. 4. 5. 6.
¦µ¥ ºÉ° µ¥ · µ ªÃ¦¯µ¦ª· ¥µ µ µª¡¦ ·¡¥r ª¦ µª¦ª·ª´ r µ ¦³ª¦µ Á° ¦¡µ · µ Á¥µªÁ¦« Á¨·«» ¦ µ ´ s»¤µ à ε µ¥ ¦³Á¦· £´ ¦ ·¨
7. µ¥£» r
ª · ´ ¦rª «r
8. µ¥Á¦·¤ª «r µ¦«·¨ m
³ ¦¦¤ µ¦ ¦·¬´ ¦³ µ ¦¦¤ µ¦ ¦¦¤ µ¦ ¼ o ´ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦°·¦³ ¨³ ¦³ µ ¦¦¤ µ¦ ¦ª ° ¦¦¤ µ¦°·¦³ ¨³ ¦¦¤ µ¦ ¦ª ° ¦¦¤ µ¦°·¦³ ¨³ ¦¦¤ µ¦ ¦ª °
ªµ¦³ µ¦ ε¦ ε® n Ä µ¦ ¦³ »¤µ¤´ ¦³ ε e » ¦´Ê Ä®o ¦¦¤ µ¦ ¦·¬ ´ °° µ ε® n Á } ε ª 1 Ä 3 Á } °´ ¦µ oµ ε ª ¦¦¤ µ¦ ¦·¬ ´ ¸É ³Â n °° Ä®o ¦ Á } 3 nª ŤnÅ o ÈÄ®o°° à ¥ ε ª Ä ¨o ¸É» ´ nª 1 Ä 3 ¦¦¤ µ¦ ¦·¬ ´ ¹É ¡o µ ε® n µ¤ªµ¦³ °µ Å o¦´ µ¦Á¨º° ´Ê Ä®¤n °¸ Å o
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¦¦¤ µ¦ ¦·¬´ ¸É¤°¸ ε µ ¨ µ¤ ¼ ¡´ ¦·¬ ´ ² ¦¦¤ µ¦ ¦·¬´ ° Ä Â ¸Ê¨ ¨µ¥¤º° º°É ¦nª¤ ´ ¨³ ¦³ ´ ¦µÎµ ´ ° ¦·¬´ ² 1 µ¥ · µ ªÃ¦¯µ¦ª· ¥µ ¦³ µ ¦¦¤ µ¦ 2 µ µª¡¦ ·¡¥r ª¦ µª¦ª·ª´ r ¦¦¤ µ¦ ¼o ´ µ¦ 3 µ ¦³ª¦µ Á° ¦¡µ · ¦¦¤ µ¦ ¦·®µ¦ 4 µ Á¥µªÁ¦« Á¨·«» ¦ ¦¦¤ µ¦ ¦·®µ¦ 5 µ ´ s»¤µ à ε ¦¦¤ µ¦ ¦·®µ¦ 6 µ¥ ¦³Á¦· £´ ¦ ·¨ ¦³ µ ¦¦¤ µ¦ ¦ª ° 7 µ¥£» r ª · ´ ¦rª «r ¦¦¤ µ¦ ¦ª ° 8 µ¥Á¦·¤ª «r µ¦«·¨ m ¦¦¤ µ¦ ¦ª ° °Îµ µ εÁ · µ¦ ° ³ ¦¦¤ µ¦ ¦·¬ ´ 1.  n ´Ê ° ° ¤° °Îµ µ ® oµ ¸ÉÄ®o n ¸É ¦¹ ¬µ ³ ¦¦¤ µ¦ ¦·¬´ ³ ¦¦¤ µ¦ » nµ Ç Â¨³/®¦º° » ¨°ºÉ Ä Å · ´ · 2. ° »¤´ · µ¦Á oµ ε · · ¦¦¤ ¸É¤·Ä n ¦» ¦¦¤ µ µ¦Á · Ä ª Á · nª ¸ÁÉ · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 3. ° »¤´ · µ¦Å o¦´ ®¦º°¥ Á¨· ª Á · · Á º°É Ä ª Á · nª ¸ÉÁ · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 4. ° »¤´ · µ¦¨ » µ¥Á · ¨ » Ä ®»o µ¤´ ¨³/®¦º° ®¨´ ¦´¡¥r° ºÉ Ä Ä ª Á · nª ¸É Á · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 5. ° »¤´ · µ¦ ´ ®µÂ¨³¨ » Ä · ¦´¡¥r µª¦ Ä ª Á · nª ¸ÉÁ · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 6. ° »¤´ · µ¦ ¦´ £µ¡ 娵¥ ´ ´ ¸ ¹É · ¦´¡¥r µª¦Â¨³· ¦´¡¥r ¸ÉŤn¤¸ ´ª ¸É Á¨· Ä o 妻 ¼ ®µ¥ ¼ 娵¥ ÁºÉ°¤£µ¡ ®¦º°¨oµ¤´¥Å¤nµ¤µ¦ Ä o µ Å o ¤¸¤¨¼ nµ µ ´ ¸¦ª¤ Ä ª Á · nª ¸ÁÉ · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 7. ° »¤´ · µ¦ ¦´ £µ¡¦µ µ µ¦ 娵¥ ¹É ª´ » · ¨³/®¦º°· oµ Á®¨º° ¸ÁÉ º°É ¤£µ¡ ®¦º°¨oµ¤´¥ ¹É ³ εĮo¤¸¤¼¨ nµ µ ´ ¸¨ ¨ Ä ª Á · nª ¸ÉÁ · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 8. ° »¤´ · µ¦ ¦³ ¸ ¦³ °¤ µ¦¦³ ´ o°¡·¡µ à ¥° » µÃ »¨µ µ¦ µ¦¦o° » r µ¦¢j° ¦o° ¸Â¨³/®¦º° µ¦ εÁ · µ¦ µ¤ ¦³ ª ¡· µ¦ µ ¸Ä Ç Ä µ¤ ¦·¬´ ² 宦´ Á¦º°É ¸É¤·Ä n ·ª·´¥ µ µ¦ oµÂ¨³/®¦º° ¸ÁÉ } ·ª·´¥ µ µ¦ oµ ¸É¤¸ » ¦´¡¥r Á · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 9. Á ° µ¦Á¡·É¤ » ®¦º°¨ » ®¦º° µ¦Á ¨¸É¥  ¨ ¤¼¨ nµ®»o µ¦Â oÅ Á ¨¸É¥  ¨ ® ´ º° ¦· ®r · o° ´ ´ ¨³/®¦º° ª´ » ¦³ r ° ¦·¬´ ² n° ¼ o °º ®»o 10. ° »¤´ · µ¦ n° ´Ê ª ¦ª¤ ®¦º°Á¨· ¦·¬´ ¥n°¥
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11. ¤° °Îµ µ Ä®o n iµ¥ ´ µ¦ ¡ ´ µ ¦³ ´ ¦·®µ¦ ° ¦·¬´ ² ®¦º° » ¨°ºÉ Ä Îµ µ¦  Šo 12. ¤¸°Îµ µ Á · iµ¥ ´ µ¦ ¼o ¦·®µ¦ ¨³¡ ´ µ ° ¦·¬´ ² ¸ÁÉ ¸¥É ª o° ¤µ ¸ÂÊ Ä®o ªµ¤Á®È ¦nª¤ ¦³ »¤ ®¦º°n Á° µ¦ µ¤ ¸ÁÉ ®È ªnµÁ ¸É¥ª o° εÁ } 13. ¦¹ ¬µ ¼Áo ¸É¥ª µ ®¦º° ¸É ¦¹ ¬µ ° ¦·¬´ ² ( oµ¤¸) ®¦º° oµ ¸É ¦¹ ¬µ ®¦º° ¼Áo ¸É¥ª µ £µ¥ ° Ä ¦ ¸ εÁ } oª¥ nµÄ o nµ¥ ° ¦·¬´ ² 14.  n ´Ê ¨³ ° ° Á¨ µ » µ¦ ¦·¬´ ® oµ ¸É¨³ ªµ¤¦´ · ° ° ³ ¦¦¤ µ¦ ¦·¬´ 1. ε® ·« µ Á jµ®¤µ¥ ¨³ Ã¥ µ¥ µ »¦ · ° ¦·¬ ´ ² 2. ° »¤´ · µ ¨³ ¦³¤µ ¦³ ε e ¦ª¤ ´Ê ε ´ ¼Â¨ µ¦ · ´ · µ ° iµ¥ ´ µ¦ Ä®oÁ } Å µ¤ ®¤µ¥ Ã¥ µ¥ ¨³Â µ ¸É ε® Ūo °¥nµ ¤¸ ¦³· ·£µ¡ ¨³ ¦³· · ¨ 3. n Á¦·¤Ä®o ´ ε Ã¥ µ¥ µ¦ ε ´ ¼Â¨ · µ¦ ¦·¥ ¦¦¤ ¨³ ¦¦¥µ ¦¦ »¦ · ¸ÉÁ } ¨µ¥¨´ ¬ r°´ ¬¦ Á¡º°É Ä®o ¦¦¤ µ¦ ¦·¬´ ¼o ¦·®µ¦ ¨³¡ ´ µ Ä oÁ }  ª µ Ä µ¦ · ´ ·Ä µ¦ εÁ · »¦ · ¨³ · µ¤Ä®o¤¸ µ¦ · ´ · µ¤°¥nµ ¦· ´ 4. ´ Ä®o¤¸¦³ ª »¤£µ¥Ä ¸ÉÁ¡¸¥ ¡° Á®¤µ³¤ Á¡ºÉ°Ä®o¤´É Ä ªnµ µ¦ 妵¥ µ¦ nµ Ç Å o ¦´ ° »¤ ´ · µ ¼o¤°¸ ε µ ¤¸ µ¦° µ ¨³ ´ ε ´ ¸ ¸É ¼ o° ¨° ¤¸¦³ nµ Ç ¸Éµ¤µ¦ j° ´ µ¦ ε ¦´¡¥r· ° ¦·¬´ ² Å Ä oÄ µ ¤· ° 5. µ¦ 妵¥ µ¦ ¸°É µ ¤¸ ªµ¤ ´ Â¥o ° ¨ ¦³Ã¥ r o° ¤¸ µ¦¡· µ¦ µ°¥nµ ¦° ° ¤¸  ª µ ¸ É ´ Á ¨³Á } Å Á¡º°É ¨ ¦³Ã¥ r ° ¦·¬´ ² ¨³ ¼o °º ®»o à ¥ ¼o¤¸ nª Å oÁ¸¥ Ťn¤¸nª ¦nª¤Ä µ¦ ´ · Ä Â¨³ · ´ · µ¤ o° ε® Á ¸¥É ª ´ ´Ê ° µ¦ εÁ · µ¦ ¨³ µ¦Á d Á ¥ o°¤¼¨ ° ¦µ¥ µ¦ ¸°É µ ¤¸ ªµ¤ ´ Â¥o ° ¨ ¦³Ã¥ rÄ®o ¼ o° 6. Ä®o ªµ¤Á®È ° ¦µ¥ µ µ µ¦Á · ¸ É ¼o° ´ ¸Å o ¦ª ° ¨³/®¦º° ° µ ¨oª ¨³Å o nµ ªµ¤Á®È ° µ ³ ¦¦¤ µ¦ ¦ª ° ¨oª 7. ¦´ · ° n° ¼ o °º ®»o » ¦µ¥°¥nµ Á nµÁ ¸¥¤ ´ ¨³¤¸ µ¦Á d Á ¥ o°¤¼¨ n° ¼ o º°®» o ¨³ ¼o ¨ » °¥nµ ¼ o° ¤¸¤µ ¦ µ ¨³Ã ¦n Ä 8. ¦´ ¦µ ¦µ¥ µ µ¦ ¦·®µ¦ · µ¦ µ ³ ¦¦¤ µ¦ ¦·®µ¦ 9. Á¦¸¥ ¦³ »¤ ¼ o º°®»o à ¥ ε® ª´ Áª¨µ µ ¸É ¨³¦³Á ¸¥ ªµ¦³ µ¦ ¦³ »¤ ¼ o °º ®»o ¨° ε® °´ ¦µ µ¦ nµ¥Á · { ¨ (®µ ¤¸) ¨³ ªµ¤Á®È ° ³ ¦¦¤ µ¦ ¦·¬´ Á ¸¥É ª ´ Á¦ºÉ° ¸ÁÉ ° n° ¼o °º ®»o Ä ¦³®ªnµ 21 ª´ n° ª´ ¦³ »¤ ¼ o °º ®»o  n¨³ ¦´Ê ¦·¬´ ² ³ ¦´ ¨ ³Á ¸¥ µ¦Ã° ®»o ÈÅ o à ¥ ¦³ µ«Ä®o ¼o °º ®» o ¦µ ε ´ µ Ä® n ¨³ ε ´ µ µ µ ° ¦·¬´ ² Ťn o°¥ ªnµ 14 ª´ n° ª´ ¦´ ¨ ³Á ¸¥ µ¦Ã° ®» o ®¦º° ε® ª´ Á¡º°É ε® ¦µ¥ º°É ¼o °º ®»o (Record Date : RD) ¨nª ® oµ n° ª´ ¦³ »¤ ¼ o º°®»o
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ŤnÁ · 2 Á º° ¨³ ε® ª´ d ¤» ³Á ¸¥ ¡´ µ¦Ã° ®»o 1 ª´ Ä ª´ ε µ¦ ´ µ ª´ ε® ¦µ¥ ºÉ° ¼ o °º ®»o Á¡ºÉ°¦ª ¦ª¤¦µ¥ ºÉ° µ¤¤µ ¦µ 225 ° ¡.¦. . ®¨´ ¦´¡¥r ¨³ ¨µ ®¨´ ¦´¡¥r ´Ê ¸Ê Á¡º°É · ·Ä µ¦Á oµ¦nª¤ ¦³ »¤ ¼ o º°®»o ¨³· ·Ä µ¦¦´ Á · { ¨ 10. ´ 妵¥ µ “ ªµ¤¦´ · ° ° ³ ¦¦¤ µ¦ ¦·¬´ n°¦µ¥ µ µ µ¦Á · ” à ¥ Á d Á ¥ÅªoÄ ¦µ¥ µ ¦³ ε e ° ¦·¬´ ² ( 56 - 2) ¨³Â  ¦µ¥ µ¦ o°¤¼¨ ¦³ ε e ( 56 - 1) 11. · µ¤ ¼Â¨Á° µ¦ ¸É ³¥ºÉ n°® nª¥ µ ε ´ ¼Â¨ ¸ÁÉ ¸¥É ª o° Á¡º°É Ä®o¤´É Ä ªnµÅ o o° ªµ¤ ®¦º°¨ ¦µ¥ µ¦Á } Å Ã ¥ ¼ o° ¦ µ¤ o°¤¼¨ ¸É ¦µ °¥¼nÄ ¤» ´ ¸ ³Á ¸¥ ®¦º°Á° µ¦°ºÉ Ä ° ¦·¬´ ² 12. ° »¤´ · ´ ¦ ³ ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° ³ ¦¦¤ µ¦ » °ºÉ 13. · ´ · µ¦°ºÉ Ä ¸ÁÉ · °Îµ µ ³ ¦¦¤ µ¦ ¦·®µ¦ ®¦º° µ¤ ¸É ³ ¦¦¤ µ¦ ¦·¬´ Á®È ¤ ª¦ 2. ³ ¦¦¤ µ¦ » ¥n°¥ 2.1 ³ ¦¦¤ µ¦ ¦ª ° ³ ¦¦¤ µ¦ ¦·¬´ Á } ¼Âo n ´Ê ¦¦¤ µ¦ ¦·¬´ ¸É¤ ¸ » ¤ ´ · Á } ¦¦¤ µ¦ ¦ª ° µ¤ ¦³ µ« ³ ¦¦¤ µ¦ ε ´ ¨µ » ¨³¤¸ ªµ¤Á } °·¦³ ε ª 3 Á } ³ ¦¦¤ µ¦ ¦ª ° Á¡ºÉ° ε® oµ ¸É ´ » µ¦ · ´ · µ ° ³ ¦¦¤ µ¦ ¦·¬´ Ä µ¦ ε ´ ¼Â¨ · µ¦ ¸É ¸ à ¥Á ¡µ³ oµ ¦³ ª µ¦¦µ¥ µ µ µ¦Á · ¦³ ª »¤£µ¥Ä ¦³ ª µ¦ ¦ª ° ¨³ µ¦ · ´ · µ¤ ®¤µ¥Â¨³ o° ε® ¸ÁÉ ¸É¥ª o° ´ ¦µ¥ º°É n°Å ¸Ê
¦µ¥ ºÉ° 1. µ¥ ¦³Á¦· £´ ¦ ·¨ 2. µ¥£» r ª · ´ ¦rª «r 3. µ¥Á¦·¤ª «r µ¦«·¨ m
ε® n ¦³ µ ¦¦¤ µ¦ ¦ª ° ¤¸ ªµ¤Á ¸É¥ª µ oµ ´ ¸ µ¦Á · ¦¦¤ µ¦ ¦ª ° ¦¦¤ µ¦ ¦ª °
ªµ¦³ µ¦ ε¦ ε® n Á¤¬µ¥ 55- Á¤¬µ¥ 56 Á¤¬µ¥ 55- Á¤¬µ¥ 56 Á¤¬µ¥ 55- Á¤¬µ¥ 56
°Îµ µ εÁ · µ¦ ° ³ ¦¦¤ µ¦ ¦ª ° 1. ε® Ä®o¤¸ µ¦ ¦³µ ªµ¤Á oµÄ Ä®o°¥¼nÄ Â ª µ Á ¸¥ª ´ ¦³®ªnµ ¼o° ´ ¸ ³ ¦¦¤ µ¦ ¦·¬´ ¨³® nª¥ µ ¦ª ° £µ¥Ä 2. ¤¸°Îµ µ Á · ¼o ¦·®µ¦ iµ¥ ´ µ¦ iµ¥ ¦ª ° £µ¥Ä ®¦º°¡ ´ µ ° ¦·¬´ ² ¸ÉÁ ¸¥É ª o° ¤µ ¸ÂÊ Ä®o ªµ¤Á®È ¦nª¤ ¦³ »¤ ®¦º°n Á° µ¦ µ¤ ¸ÁÉ ®È ªnµÁ ¸É¥ª o° εÁ } ¨° Á oµ ¹ o°¤¼¨Å o » ¦³ ´ ° ° r ¦ 3. ¤¸°Îµ µ Ä µ¦ ¦ª ° ¼o Á¸É ¸É¥ª o° ¨³Á¦ºÉ° ¸ÁÉ ¸É¥ª o° £µ¥Ä ° Á ° °Îµ µ ¨³® oµ ¸É ° ³ ¦¦¤ µ¦ ¦ª °
45
4. ¦¹ ¬µ ¼Áo ¸É¥ª µ ®¦º° ¸É ¦¹ ¬µ ° ¦·¬´ ² ( oµ¤¸) ®¦º° oµ ¸É ¦¹ ¬µ ®¦º° ¼Áo ¸É¥ª µ £µ¥ ° Ä ¦ ¸ εÁ } oª¥ nµÄ o nµ¥ ° ¦·¬´ ² ® oµ ¸É¨³ ªµ¤¦´ · ° ° ³ ¦¦¤ µ¦ ¦ª ° 1. ° µ Ä®o ¦·¬´ ² ¤¸ µ¦¦µ¥ µ µ µ¦Á · °¥nµ ¼ o° ¨³Á¡¸¥ ¡° 2. ° µ Ä®o ¦·¬´ ² ¤¸¦³ µ¦ ª »¤£µ¥Ä (internal control) ¨³¦³ µ¦ ¦ª ° £µ¥Ä (internal audit) ¸ÉÁ®¤µ³¤Â¨³¤¸ ¦³· · ¨ ¨³¡· µ¦ µ ªµ¤Á } °·¦³ ° ® nª¥ µ ¦ª ° £µ¥Ä ¨° Ä®o ªµ¤Á®È ° Ä µ¦¡· µ¦ µ  n ´Ê Ã¥ ¥oµ¥ Á¨· oµ ®´ª® oµ® nª¥ µ ¦ª ° £µ¥Ä ®¦º°® nª¥ µ °ºÉ Ä ¸¦É ´ · ° Á ¸É¥ª ´ µ¦ ¦ª ° £µ¥Ä 3. ° µ Ä®o ¦·¬´ ² · ´ · µ¤ ®¤µ¥ªnµ oª¥®¨´ ¦´¡¥r¨³ ¨µ ®¨´ ¦´¡¥r o° ε® ° ¨µ ®¨´ ¦´¡¥r®n ¦³Á «Å ¥ ¨³ ®¤µ¥ ¸ÉÁ ¸É¥ª o° ´ »¦ · ° ¦·¬´ ² 4. ¡· µ¦ µ ´ Á¨º° Á °Â n ´Ê » ¨ ¹É ¤¸ ªµ¤Á } °·¦³ Á¡º°É ε® oµ ¸ÁÉ } ¼o ° ´ ¸ ° ¦·¬´ ² ¨³Á ° nµ °  ° » ¨ ´ ¨nµª ¦ª¤ ´Ê Á oµ¦nª¤ ¦³ »¤ ´ ¼o ° ´ ¸ à ¥Å¤n¤ ¸ iµ¥ ´ µ¦Á oµ¦nª¤ ¦³ »¤ oª¥°¥nµ o°¥ e¨³ 1 ¦´Ê 5. ¡· µ¦ µ¦µ¥ µ¦ ¸ÁÉ ¸É¥ªÃ¥ ´ ®¦º°¦µ¥ µ¦ ¸°É µ ¤¸ ªµ¤ ´ Â¥o µ ¨ ¦³Ã¥ r Ä®oÁ } Å µ¤ ®¤µ¥Â¨³ o° ε® ° ¨µ ®¨´ ¦´¡¥r®n ¦³Á «Å ¥ ´Ê ¸Ê Á¡ºÉ°Ä®o¤´É Ä ªnµ ¦µ¥ µ¦ ´ ¨nµª¤Á® »¤ ¨Â¨³Á } ¦³Ã¥ r¼ » n° ¦·¬´ ² 6. ´ 妵¥ µ ° ³ ¦¦¤ µ¦ ¦ª ° à ¥Á d Á ¥ÅªoÄ ¦µ¥ µ ¦³ ε e ° ¦·¬´ ² ¹É ¦µ¥ µ ´ ¨nµª o° ¨ µ¤Ã ¥ ¦³ µ ³ ¦¦¤ µ¦ ¦ª ° ¨³ o° ¦³ ° oª¥ o°¤¼¨°¥nµ o°¥ ´ n°Å ¸Ê ( ) ªµ¤Á®È Á ¸É¥ª ´ ªµ¤ ¼ o° ¦ oª Á } ¸ÁÉ ºÉ° º°Å o ° ¦µ¥ µ µ µ¦Á · ° ¦·¬´ ² ( ) ªµ¤Á®È Á ¸É¥ª ´ ªµ¤Á¡¸¥ ¡° ° ¦³ ª »¤£µ¥Ä ° ¦·¬´ ² ( ) ªµ¤Á®È Á ¸É¥ª ´ µ¦ · ´ · µ¤ ®¤µ¥ªnµ oª¥®¨´ ¦´¡¥r¨³ ¨µ ®¨´ ¦´¡¥r o° ε® ° ¨µ ®¨´ ¦´¡¥r®n ¦³Á «Å ¥ ®¦º° ®¤µ¥ ¸ÉÁ ¸¥É ª o° ´ »¦ · ° ¦·¬´ ² ( ) ªµ¤Á®È Á ¸É¥ª ´ ªµ¤Á®¤µ³¤ ° ¼o ° ´ ¸ ( ) ªµ¤Á®È Á ¸É¥ª ´ ¦µ¥ µ¦ ¸É°µ ¤¸ ªµ¤ ´ Â¥o µ ¨ ¦³Ã¥ r ( ) ε ª µ¦ ¦³ »¤ ³ ¦¦¤ µ¦ ¦ª ° ¨³ µ¦Á oµ¦nª¤ ¦³ »¤ ° ¦¦¤ µ¦ ¦ª °  n¨³ nµ ( ) ªµ¤Á®È ®¦º° o°´ Á à ¥¦ª¤ ¸É ³ ¦¦¤ µ¦ ¦ª ° Å o¦´ µ µ¦ · ´ · ® oµ ¸É µ¤ ´ ¦ (charter)
46
( ) ¦µ¥ µ¦°ºÉ ¸ÁÉ ®È ªnµ ¼o º°®»o ¨³ ¼o¨ » ´ÉªÅ ª¦ ¦µ £µ¥Ä o ° Á ® oµ ¸É ¨³ ªµ¤¦´ · ° ¸ÉÅ o¦´ ¤° ®¤µ¥ µ ³ ¦¦¤ µ¦ ¦·¬´ 7. Ä µ¦ · ´ ·® oµ ¸É ° ³ ¦¦¤ µ¦ ¦ª ° ®µ ¡ ®¦º°¤¸ °o ´¥ªnµ¤¸¦µ¥ µ¦®¦º° µ¦ ¦³ ε ´ n°Å ¸Ê ¹É °µ ¤¸ ¨ ¦³ °¥nµ ¤¸ ´¥Îµ ´ n° µ ³ µ¦Á · ¨³ ¨ µ¦ εÁ · µ ° ¦·¬´ ² Ä®o ³ ¦¦¤ µ¦ ¦ª ° ¦µ¥ µ n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡º°É εÁ · µ¦ ¦´ ¦»  oÅ £µ¥Ä Áª¨µ ¸É ³ ¦¦¤ µ¦ ¦ª ° Á®È ¤ ª¦ ( ) ¦µ¥ µ¦ ¸ÁÉ · ªµ¤ ´ Â¥o µ ¨ ¦³Ã¥ r ( ) µ¦ » ¦· ®¦º°¤¸·É · · ®¦º°¤¸ ªµ¤ ¡¦n° ¸Éε ´ Ä ¦³ ª »¤£µ¥Ä ( ) µ¦ iµ g ®¤µ¥ªnµ oª¥®¨´ ¦´¡¥r¨³ ¨µ ®¨´ ¦´¡¥r o° ε® ° ¨µ ®¨´ ¦´¡¥r®n ¦³Á «Å ¥ ®¦º° ®¤µ¥ ¸ÁÉ ¸É¥ª o° ´ »¦ · ° ¦·¬´ ² ®µ ³ ¦¦¤ µ¦ ¦·¬´ ®¦º° ¼o ¦·®µ¦ Ťn εÁ · µ¦Ä®o¤¸ µ¦ ¦´ ¦»  oÅ £µ¥Ä Áª¨µ ¸É µÎ ® ¦¦¤ µ¦ ¦ª ° ¦µ¥Ä ¦µ¥® ¹É °µ ¦µ¥ µ ªnµ¤¸¦µ¥ µ¦®¦º° µ¦ ¦³ ε ´ ¨nµª n°Îµ ´ µ ³ ¦¦¤ µ¦ ε ´ ®¨´ ¦´¡¥r¨³ ¨µ ®¨´ ¦´¡¥r ®¦º° ¨µ ®¨´ ¦´¡¥r®n ¦³Á «Å ¥ 8. ´ » ¨³ · µ¤Ä®o ¦·¬´ ² ¤¸¦³ µ¦ ¦·®µ¦ ªµ¤Á¸É¥ °¥nµ ¤¸ ¦³· ·£µ¡ 9. ¦´ ¦» ¨³Â oÅ ´ ¦ ³ ¦¦¤ µ¦ ¦ª ° ¨³ εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°¡· µ¦ µ° »¤´ · 10. · ´ · µ¦°ºÉ Ä µ¤ ¸ É ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥ oª¥ ªµ¤Á®È ° µ ³ ¦¦¤ µ¦ ¦ª ° à ¥°µ«´¥°Îµ µ µ¤ o° ´ ´ ° ¦·¬´ ² ¨³ ®¤µ¥ Ä µ¦ · ´ ·® oµ ¸É ´ ¨nµª oµ o ³ ¦¦¤ µ¦ ¦ª ° ¤¸ ªµ¤¦´ · ° n° ³ ¦¦¤ µ¦ ¦·¬´ à ¥ ¦ ¨³ ³ ¦¦¤ µ¦ ¦·¬´ ¥´ ¤¸ ªµ¤¦´ · ° Ä µ¦ εÁ · µ ° ¦·¬´ ² n° » ¨ £µ¥ ° 2.2. ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ³ ¦¦¤ µ¦ ¦·¬´ Á } ¼Âo n ´Ê ¦¦¤ µ¦ ¦·¬´ ε ª 3 Á } ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ε® oµ ¸É ´ » µ¦ · ´ · µ ° ³ ¦¦¤ µ¦ ¦·¬´ Ä µ¦ ε ´ ¼Â¨ · µ¦ ¸É ¸ » ¤ ´ ·Á®¤µ³¤ ¸É ³ ε¦ ε® n µ¦¦¦®µ Á¡ºÉ°¦¦®µÂ¨³ ¨´ É ¦° » ¨ ¸É¤¸ ¦¦¤ µ¦ ¦·¬´ ´Ê ¸Ê Á¡º°É Ä®o¤´É Ä Å oªnµ ¦·¬´ ² ¤¸ ¦³ ª µ¦¦¦®µ » ¨ ´ ¨nµª°¥nµ à ¦n Ä µ¦ ε® nµ °  Á¡ºÉ°¡· µ¦ µ®¨´ Á rÄ µ¦ nµ¥ ¨³¦¼  nµ °  ° ¦¦¤ µ¦ ¦·¬´ ´Ê ¸Ê Á¡º°É Ä®o¤´É Ä Å oªnµ ¦·¬´ ² ¤¸ µ¦¡· µ¦ µ nµ °  °¥nµ à ¦n Ĩ³Á } ¦¦¤ ´ ¦µ¥ ºÉ° n°Å ¸Ê
47
¦µ¥ ºÉ° ε® n ªµ¦³ µ¦ ε¦ ε® n 1. µ¥ · µ ªÃ¦¯µ¦ª· ¥µ ¦³ µ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  Á¤¬µ¥ 55- Á¤¬µ¥ 56 2. µ µª¡¦ ·¡¥r ª¦ µª¦ª·ª´ r ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  Á¤¬µ¥ 55- Á¤¬µ¥ 56 3. µ ¦³ª¦µ Á° ¦¡µ · ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  Á¤¬µ¥ 55- Á¤¬µ¥ 56
°Îµ µ εÁ · µ¦ ° ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  1. ¤¸°Îµ µ Á · iµ¥ ´ µ¦ ®¦º°¡ ´ µ ° ¦·¬´ ² ¸ÉÁ ¸É¥ª o° ¤µ ¸ÂÊ Ä®o ªµ¤Á®È ¦nª¤ ¦³ »¤ ®¦º°n Á° µ¦ µ¤ ¸ÁÉ ®È ªnµÁ ¸É¥ª o° εÁ } 2. ¦¹ ¬µ ¼Áo ¸É¥ª µ ®¦º° ¸É ¦¹ ¬µ ° ¦·¬´ ² ( oµ¤¸) ®¦º° oµ ¸É ¦¹ ¬µ ®¦º° ¼oÁ ¸É¥ª µ £µ¥ ° Ä ¦ ¸ εÁ } oª¥ nµÄ o nµ¥ ° ¦·¬´ ² ® oµ ¸É¨³ ªµ¤¦´ · ° ° ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  µ¦¦¦®µ 1. ¡· µ¦ µ¦¦®µ ´ Á¨º° » ¨ ¼o¤ ¸ » ¤ ´ Á· ®¤µ³¤ ¸É ³Á oµ ε¦ ε® n ¦¦¤ µ¦ ¦·¬´ 2. ¦ª ° ¦³ª´ · ¨³ o°¤¼¨ nµ Ç ° » ¨ ¸ÉÅ o¦´ µ¦ ´ Á¨º° à ¥ ε ¹ ¹ ªµ¤¦¼o ªµ¤µ¤µ¦ ¦³ µ¦ r ªµ¤Á ¸¥É ª µ µ ®¨µ ®¨µ¥ª· µ ¸¡ ¤¸ » ¤ ´ · ¸É Á®¤µ³¤ à ¥Á } Å µ¤ o° ´ ´ ° ¦·¬´ ² ¨³ ®¤µ¥ ¸ÉÁ ¸É¥ª o° 3. ´ ε ªµ¤Á®È ®¦º° o°Á °Â ³ nµ Ç Á¡º°É Ä o ¦³ ° µ¦¡· µ¦ µ 4. Á ° ºÉ° » ¨ ¸ÉÅ o¦´ µ¦ ´ Á¨º° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡º°É ¡· µ¦ µ 5. ¦´ ¦» ¨³Â oÅ ´ ¦ ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ¨³ εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°¡· µ¦ µ° »¤ ´ · 6. · ´ · µ¦°ºÉ Ä µ¤ ¸É ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥ µ¦ ε® nµ °  1. ¦³Á¤· ¨ µ¦ · ´ · µ ° ³ ¦¦¤ µ¦ ¦·¬´ Ä Â n¨³ e 2. ¡· µ¦ µ ε® ª Á · nµ °  ε®¦´ ¦¦¤ µ¦ ¦·¬´ à ¥¡· µ¦ µ µ ¨ µ¦ εÁ · µ ° ¦·¬´ ² ª Á · nµ °  ¸ÉÅ o¦´ ° »¤´ · µ ¸É ¦³ »¤ ¼ o °º ®»o ¨³ ε ª Á · nµ °  ¸É nµ¥Ä e ¸É nµ ¤µ Á¡ºÉ° εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ ¡· µ¦ µÂ¨³ εÁ ° n° ¸É ¦³ »¤ ¼ o °º ®»o Á¡º°É ° »¤´ · 3. ¡· µ¦ µ ´ ¦¦ nµ °   n ¦¦¤ µ¦ ¦·¬´ à ¥¡· µ¦ µ µ ¨ µ¦ · ´ · µ °Îµ µ ® oµ ¸É ¨³ ¦·¤µ ªµ¤¦´ · ° £µ¥Ä ª Á · ¸ É ¼o °º ®»o Å o° »¤ ´ · ¨³ εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°° »¤ ´ · 4. ¡· µ¦ µ ´ ¦¦ nµ °   n ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ( ¸É¤Å· o ε¦ ε® n ¦¦¤ µ¦ ¦·¬´ ) à ¥¡· µ¦ µ µ ¨ µ¦ · ´ · µ °Îµ µ ® oµ ¸É ¨³ ¦·¤µ ªµ¤¦´ · ° ¨³ εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°° »¤´ ·
48
5. ¦´ ¦» ¨³Â oÅ ´ ¦ ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ¨³ εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°¡· µ¦ µ° »¤ ´ · 6. · ´ · µ¦°ºÉ Ä µ¤ ¸ É ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥ 3. iµ¥ ¦·®µ¦ 3.1 ³ ¦¦¤ µ¦ ¦·®µ¦ ³ ¦¦¤ µ¦ ¦·¬´ Á } ¼Âo n ´ Ê ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° » ¨°º É ´Ê ¸É¤ ¸ µ ³Á } ¡ ´ µ ®¦º°¨¼ oµ ° ¦·¬´ ² ¨³/®¦º° » ¨£µ¥ ° Á } ³ ¦¦¤ µ¦ ¦·®µ¦ ´Ê ¸Ê o° ¤¸ ªµ¤¦¼Âo ¨³ ¦³ µ¦ rÁ¡¸¥ ¡° ¸É ³ ε® oµ ¸É ¦·®µ¦ ´ µ¦ · µ¦ ° ¦·¬´ ² Å oÁ } °¥nµ ¸ ¤¸ µ ³Á } iµ¥ ´ µ¦ ε® oµ ¸É ¦·®µ¦ ´ µ¦ · µ¦ ° ¦·¬´ ² µ¤ ¸ÉÅ o¦´ ¤° ®¤µ¥ µ ³ ¦¦¤ µ¦ ¦·¬´ oª¥ ªµ¤¦´ · ° ¦³¤´ ¦³ª´ ºÉ°´ ¥r» ¦· Á¥¸É¥ ª· s¼ ¼o ¦³ ° »¦ · Á n ´ Ê ³¡¹ ¦³ ε£µ¥Ä o µ µ¦ r°¥nµ Á ¸¥ª ´ oª¥°Îµ µ n°¦° µ µ¦ oµ ¸É ¦µ« µ °· ·¡¨ Ä µ¦ ¸É ¤¸ µ ³Á } ¦¦¤ µ¦ ¦·®µ¦ ¤¸ ε ª Ťn o°¥ ªnµ 5 ´ ¸Ê
1. 2. 3. 4. 5.
¦µ¥ ºÉ° µ¥ · µ ªÃ¦¯µ¦ª· ¥µ µ µª¡¦ ·¡¥r ª¦ µª¦ª·ª´ r µ ¦³ª¦µ Á° ¦¡µ · µ Á¥µªÁ¦« Á¨·«» ¦ µ ´ s»¤µ à ε
ε® n ¦³ µ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦
ªµ¦³ µ¦ ε¦ ε® n Á¤¬µ¥ 55- Á¤¬µ¥ 56 Á¤¬µ¥ 55- Á¤¬µ¥ 56 Á¤¬µ¥ 55- Á¤¬µ¥ 56 Á¤¬µ¥ 55- Á¤¬µ¥ 56 Á¤¬µ¥ 55- Á¤¬µ¥ 56
°Îµ µ εÁ · µ¦ ° ³ ¦¦¤ µ¦ ¦·®µ¦ 1.  n ´Ê ° ° Ã¥ ¥oµ¥ ¡· µ¦ µ ªµ¤ ¸ ªµ¤ ° ¨° ε® nµ °  ¨³ ª´ · µ¦  n¡ ´ µ ¦³ ´ nµ Ç 2.  n ´Ê ° ° ³ ε µ °ºÉ Ä Á¡º°É εÁ · · µ¦ nµ Ç Ä µ¦ ¦·®µ¦ µ ° ¦·¬´ ² 3. °° ¦³Á ¸¥ ¦³ µ« ªnµ oª¥ µ¦ · ´ · µ ¨³µ¤µ¦ ¤° °Îµ µ Ä®o n ¦¦¦¤ µ¦ ¦·®µ¦ ¨³/®¦º° ¡ ´ µ ¼o ε¦ ε® n µ µ¦ ¦·®µ¦ Á } ¼¨o µ¤° »¤ ´ ·Á · nµ¥ · ¦´¡¥r ° ¦·¬´ ² Å o 4. ° »¤´ · µ¦Á oµ ε · · ¦¦¤ ¸É¤·Ä n ¦» ¦¦¤ µ µ¦Á · Ä ª Á ·  n¨³ ¦´Ê ŤnÁ · ε ª ¸É ε® 5. ° »¤´ · µ¦Å o¦´ ®¦º°¥ Á¨· ª Á · · Á º°É Ä ª Á ·  n¨³ ¦´Ê ŤnÁ · ε ª ¸É ε® 6. ° »¤´ · µ¦¨ » µ¥Á · ¨ » Ä ®»o µ¤´ ¨³/®¦º°®¨´ ¦´¡¥r° ºÉ Ä Ä ª Á ·  n¨³ ¦´Ê ŤnÁ · ε ª ¸É ε® 7. ° »¤´ · µ¦ ´ ®µÂ¨³¨ » Ä · ¦´¡¥r µª¦ Ä ª Á ·  n¨³ ¦´Ê ŤnÁ · ε ª ¸É ε® 8. ° »¤´ · µ¦ ¦´ £µ¡ 娵¥ ´ ´ ¸ ¹É · ¦´¡¥r µª¦ ¨³· ¦´¡¥r ¸ÉŤn¤¸ ´ª ¸ÉÁ¨· Ä o 妻 ¼ ®µ¥ ¼ 娵¥ ÁºÉ°¤£µ¡®¦º°¨oµ¤´¥ Ťnµ¤µ¦ Ä o µ Å o ¤¸¤¨¼ nµ
49
µ ´ ¸¦ª¤Å¤nÁ · ¦´Ê ¨³ ε ª ¸É ε® 9. ° »¤´ · µ¦ ¦´ £µ¡ ¦µ µ µ¦ 娵¥ ¹É ª´ » · ¨³/®¦º° · oµ Á®¨º° ¸ÁÉ º°É ¤£µ¡ ®¦º°¨oµ¤´¥ ¹É ³ εĮo¤¸¤¼¨ nµ µ ´ ¸¨ ¨ ŤnÁ · ¦´Ê ¨³ ε ª ¸É ε® 10. ° »¤´ · µ¦ ¦³ ¸ ¦³ °¤ µ¦¦³ ´ o°¡·¡µ à ¥° » µÃ »¨µ µ¦ µ¦¦o° » r µ¦ ¢j° ¦o° ¸ ¨³/®¦º° µ¦ εÁ · µ¦ µ¤ ¦³ ª ¡· µ¦ µ ¸Ä Ç Ä µ¤ ¦·¬´ ² 宦´ Á¦º°É ¸É¤Ä· n ·ª·´¥ µ µ¦ oµ ¸É¤¸ » ¦´¡¥rŤnÁ · ε ª ¸É ε® ¨³/®¦º° ¸ÁÉ } ·ª·´¥ µ µ¦ oµ ¸É¤¸ » ¦´¡¥rŤnÁ · ε ª ¸É ε® 11. ¤° °Îµ µ Ä®o n¡ ´ µ ¦³ ´ ¦·®µ¦ ° ¦·¬´ ² ®¦º° » ¨°º É Ä Îµ µ¦Â Å o 12. ¤¸°Îµ µ Á · ¼o ¦·®µ¦ ®¦º°¡ ´ µ ° ¦·¬´ ² ¸ÉÁ ¸É¥ª o° ¤µ ¸ÂÊ Ä®o ªµ¤Á®È ¦nª¤ ¦³ »¤®¦º°n Á° µ¦ µ¤ ¸ÁÉ ®È ªnµÁ ¸É¥ª o° εÁ } 13. ¦¹ ¬µ ¼Áo ¸É¥ª µ ®¦º° ¸É ¦¹ ¬µ ° ¦·¬´ ² ( oµ¤¸) ®¦º° oµ ¸É ¦¹ ¬µ ®¦º° ¼Áo ¸É¥ª µ £µ¥ ° Ä ¦ ¸ εÁ } oª¥ nµÄ o nµ¥ ° ¦·¬´ ² 14. °° ¦³Á ¸¥ · ´ · µ °º É Ä µ¤ ¸ÁÉ ®È ¤ ª¦ ® oµ ¸É¨³ ªµ¤¦´ · ° ° ³ ¦¦¤ µ¦ ¦·®µ¦ 1. Á °Á jµ®¤µ¥ Ã¥ µ¥  µ ¨³ ¦³¤µ ¦³ ε e n° ³ ¦¦¤ µ¦ ¦·¬´ 2. ¦´ · ° Ä µ¦ ¦·®µ¦ · µ¦ ° ¦·¬´ ² Ä®oÁ } Å µ¤ ·« µ Á jµ®¤µ¥ Ã¥ µ¥ µ »¦ · ° ¦·¬´ ² 3. ¦´ · ° Ä µ¦Á¡·É¤ ¸ ªµ¤µ¤µ¦ Ä µ¦Â n ´ ° ¦·¬´ ² ¨³n Á¦·¤Ä®o¤¸ µ¦ · o ª´ ¦¦¤°¥nµ n°Á ºÉ° 4. ¦´ · ° µ¦ εÁ · µ ° ¦·¬´ ² Ä®oÁ } Å µ¤ ®¤µ¥ ª´ » ¦³ r o° ´ ´ ° ¦·¬´ ² ¤ · ¸É ¦³ »¤ ¼ o º°®» o ¤ · ¸É ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ ¨° ¦³Á ¸¥ · ´ · Á¸É ¸¥É ª o° 5. ¦¦¤ µ¦ ¦·®µ¦°µ  n µ ´ ¦´ · ° Å o à ¥ o° ¦µ¥ µ ªµ¤Á } Å ° · µ¦ ¸É ¼Â¨ n° ¸É ¦³ »¤ ³ ¦¦¤ µ¦ ¦·®µ¦Ä®o ¦µ 6. ¼Â¨Ä®o¤¸ µ¦ ´ 妵¥ µ µ µ¦Á · Á¡º°É Ä®o ¼o° ´ ¸ ε µ¦ ¦ª ° ¨³/®¦º° ° µ n° Á ° n° ³ ¦¦¤ µ¦ ¦ª ° ¨³ ³ ¦¦¤ µ¦ ¦·¬´ µ¤¨Îµ ´ 7. ¡· µ¦ µÁ¦º°É ¸É ³Á °Ä®o ³ ¦¦¤ µ¦ ¦·¬´ ¡· µ¦ µÄ®o ªµ¤Á®È ° ®¦º°° »¤ ´ · °n Å 8. ¦´ ¦» ¨³Â oÅ ´ ¦ ³ ¦¦¤ µ¦ ¦·®µ¦ ¨³ εÁ ° n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°¡· µ¦ µ° »¤´ · 9. · ´ · µ¦°ºÉ Ä µ¤ ¸ É ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥
50
°Îµ µ - ® oµ ¸É ° ¦¦¤ µ¦ ¼o ´ µ¦ ³ ¦¦¤ µ¦ ¦·¬´ ³¡· µ¦ µÂ n ´Ê ¦¦¤ µ¦ ¼o ´ µ¦ à ¥¤¸°Îµ µ ® oµ ¸É¨³ ªµ¤ ¦´ · ° ´ ¸Ê 1. ¤¸°Îµ µ Ä µ¦ ¦·®µ¦ · µ¦ ° ¦·¬´ ²Ä®oÁ } Å µ¤ Ã¥ µ¥ ®¤µ¥ ª´ » ¦³ r o° ´ ´ ° ¦·¬´ ² ¤ · ¸É ¦³ »¤ ¼o °º ®»o ¤ · ¸É ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ ¤ · ¸É ¦³ »¤ ³ ¦¦¤ µ¦ ¦·®µ¦ ¨° ¦³Á ¸¥ · ´ · Á¸É ¸É¥ª o° 2. ¤¸°Îµ µ Ä µ¦´É µ¦ εÁ · µ¦Ä Ç ¸É εÁ } ¨³¤ ª¦ Á¡º°É Ä®o µ¦ εÁ · µ¦ µ¤ o° 1. εÁ¦È ¨»¨nª Š¨³®µ Á } Á¦º°É ε ´ Ä®o¦µ¥ µ ¨³/®¦º°  o Ä®o ³ ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° ³ ¦¦¤ µ¦ ¦·®µ¦¦´ ¦µ 3. ¤¸°Îµ µ ´ ´ ´ µ ¦¦ »Â n ´Ê ° ° ð ¥oµ¥ ¡· µ¦ µ ªµ¤ ¸ ªµ¤ ° ¤µ ¦ µ¦ µ ª· ´¥ ¨° ε® nµ °  ¨³ª´ · µ¦ ° ¡ ´ µ ´Ê ¸Ê µ¦ εÁ · µ¦ nµ Ç ´ ¨nµª o° Ťn ´ Â¥o ´ °Îµ µ ° ³ ¦¦¤ µ¦ ¦·®µ¦ 4. ¤¸°Îµ µ °° ¦³Á ¸¥ ªnµ oª¥ µ¦ · ´ · µ ° ¦·¬´ ²Ã ¥Å¤n ´ ®¦º°Â¥o ´ Ã¥ µ¥ o° ´ ´ ¦³Á ¸¥ o° ε® ε´É ¨³¤ ·Ä Ç ° ³ ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° ³ ¦¦¤ µ¦ ¦·®µ¦ 5. ¤¸°Îµ µ ° »¤´ · µ¦Á oµ ε · · ¦¦¤ ¸É¤·Ä n »¦ ¦¦¤ µ µ¦Á · Ä ª Á ·  n¨³ ¦´Ê ŤnÁ · ε ª 1 ¨oµ µ 6. ¤¸°Îµ µ ° »¤´ Á· · ¨ » µ¥Á · ¨ » Ä ®»o µ¤´ ¨³/®¦º° ®¨´ ¦´¡¥r°ºÉ Ä ¸°É ° à ¥ ¦·¬ ´ °º É Ä ª Á ·  n¨³ ¦´Ê ŤnÁ · ε ª 1 ¨oµ µ 7. ¤¸°Îµ µ ° »¤´ · ´ ®µÂ¨³¨ » Ä · ¦´¡¥r µª¦Â n¨³ ¦´ Ê Å¤nÁ · ε ª 1 ¨oµ µ 8. ¤¸°Îµ µ ° »¤´ · µ¦ ¦´ £µ¡ 娵¥ ´ ´ ¸ ¹É · ¦´¡¥r µª¦Â¨³· ¦´¡¥r ¸ÉŤn¤¸ ´ª ¸ÉÁ¨· Ä o 妻 ¼ ®µ¥ ¼ 娵¥ Áº°É ¤£µ¡®¦º°¨oµ¤´¥Å¤nµ¤µ¦ Ä o µ Å o¤¸ ¤¼¨ nµ µ ´ ¸¦ª¤Å¤nÁ · ε ª ŤnÁ · ε ª 1 ¨oµ µ 9. ¤¸°Îµ µ ° »¤´ · µ¦ ¦´ £µ¡¦µ µ µ¦ 娵¥ ¹É ª´ » · ¨³/®¦º° · oµ Á®¨º° ¸É Áº°É ¤£µ¡ ®¦º°¨oµ¤´¥ ¹É ³ εĮo¤¸¤¼¨ nµ µ ´ ¸¨ ¨ ŤnÁ · ε ª 1 ¨oµ µ 10. Á¤º°É ¤¸ µ¦ εÁ · µ¦Ä Ç µ¤ o° 5, 6, 7, 8, 9 Ä®o o µ¦ εÁ · µ¦ ´Ê Ç Â n ³ ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° ³ ¦¦¤ µ¦ ¦·®µ¦¦´ ¦µ µ¤ ªµ¤Á®¤µ³¤Ä µ¦ ¦³ »¤ ¦´Ê n°Å 11 ¤° °Îµ µ ¨³/®¦º° ¤° ®¤µ¥ Ä®o » ¨°ºÉ · ´ · µ Á ¡µ³°¥nµ  Šo 12 µ¦Ä o°Îµ µ ° ¦¦¤ µ¦ ¼o ´ µ¦ oµ o Ťnµ¤µ¦ ¦³ εŠo®µ ¦¦¤ µ¦ ¼o ´ µ¦ °µ ¤¸nª Å oÁ¸¥®¦º°°µ ¤¸ ªµ¤ ´ Â¥o µ ¨ ¦³Ã¥ rÄ ¨´ ¬ ³Ä Ç ´ ¦·¬´ ² 13 Ä µ¦Ä o°Îµ µ ´ ¨nµª ®µ ¤¸ °o ´¥®¦º° ªµ¤Å¤n ´ Á Ä µ¦Ä o°Îµ µ ® oµ ¸É µ¤ ¸É ε® ¸Ê Ä®oÁ °Á¦ºÉ° Ä®o ³ ¦¦¤ µ¦ ¦·¬´ ¡· µ¦ µ
51
14 · ´ · µ¦°ºÉ Ä µ¤ ¸ É ³ ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° ³ ¦¦¤ µ¦ ¦·®µ¦¤° ®¤µ¥ °Îµ µ - ® oµ ¸É ° ¼o ¦·®µ¦¦µ¥°ºÉ Ç ¸Éε ´ ¤¸ ´ ¸Ê 1. ¤¸® oµ ¸ÉÄ µ¦ · ´ · µ Ä®oÁ } Å µ¤ Ã¥ µ¥ ®¤µ¥ ª´ » ¦³ r o° ´ ´ ¦³Á ¸¥ ¦·¬´ ² ¤ · ³ ¦¦¤ µ¦ ¦·®µ¦ ¤ · ³ ¦¦¤ µ¦ ¦·¬´ ¨³¤ · ¸É ¦³ »¤ ¼ o º°®» o oª¥ ªµ¤¦´ · ° ¦³¤´ ¦³ª´ ºÉ°´ ¥r» ¦· 2. εÁ · · µ¦ µ ° ¦·¬´ ² Ä®oÁ } Å µ¤®¨´ µ¦ ε ´ ¼Â¨ · µ¦ ¸É ¸ ¸É ³ ¦¦¤ µ¦ ¦·¬´ ε® ŪoÁ }  ª µ · ´ · 3. °ºÉ Ç µ¤ ¸ É ¦¦¤ µ¦ ¼o ´ µ¦ ³ ¦¦¤ µ¦ ¦·®µ¦ ¨³ ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥ à ¥¤¸ µ¦Â n Â¥ °Îµ µ ® oµ ¸É µ¤ ªµ¤¦´ · ° 4. Á¨ µ » µ¦ ¦·¬´ ³ ¦¦¤ µ¦ ¦·¬´  n ´Ê µ µª» ¸¥r ·¡¥r° » ¤¨´ ¬ r Á¨ µ » µ¦ ³ ¦¦¤ µ¦ ε¦ ε® n Á¨ µ » µ¦ ¦·¬´ à ¥¤¸ ° Á ® oµ ¸É ªµ¤¦´ · ° ´ ¸Ê 1. ´ 娳Á È ¦´ ¬µÁ° µ¦ ´ n°Å ¸Ê - ³Á ¸¥ ¦¦¤ µ¦ - ® ´ º° ´ ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ ¦µ¥ µ µ¦ ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ ¨³¦µ¥ µ ¦³ ε e ° ¦·¬´ ² - ® ´ º° ´ ¦³ »¤ ¼o °º ®»o ¨³¦µ¥ µ µ¦ ¦³ »¤ ¼o °º ®» o 2. Á È ¦´ ¬µ¦µ¥ µ µ¦¤¸nª Å oÁ¸¥ ¸É¦µ¥ µ à ¥ ¦¦¤ µ¦ ¦·¬´ ®¦º° ¼o ¦·®µ¦ 3. εÁ · µ¦°º É Ç µ¤ ¸É ³ ¦¦¤ µ¦ ε ´ ¨µ » ¦³ µ« ε® 4. εÁ · µ¦°º É Ç µ¤ ¸É ³ ¦¦¤ µ¦ ¦·¬´ ¤° ®¤µ¥ Á¡º°É ´ » Ä®o µ¦ ε ´ ¼Â¨ · µ¦Á } Å µ¤¤µ ¦ µ µ¦ ε ´ ¼Â¨ · µ¦ ¸É ¸ ° µ ¸Ê ¥´ Ä®o ε ³ εÁ ºÊ° o  n ¦¦¤ µ¦ ¦·¬´ ¼o ¦·®µ¦ Á ¸É¥ª ´ o° ®¤µ¥ ¦³Á ¸¥ ¨³ o° ´ ´ ° ¦·¬´ ² ¦³µ µ ¦³®ªnµ ¦¦¤ µ¦ ¦·¬´ ¨³ iµ¥ ´ µ¦ ¼Â¨ ¨³ ¦³µ µ oµ ®¤µ¥ Á r nµ Ç ¸ÁÉ ¸É¥ª o° ¦ª¤ ´Ê εÁ · µ¦Ä®o¤¸ µ¦ · ´ · µ¤°¥nµ ¼ o°
52
¦³ª´ · ¦¦¤ µ¦ ºÉ° µ¥ · µ ªÃ¦¯µ¦ª· ¥µ °µ¥» 41 e ε® n ¦³ µ ¦¦¤ µ¦ ª» · µ¦«¹ ¬µ ¦· µÃ ¦·®µ¦ »¦ · University 0f Denver USA. µ¦° ¦¤®¨´ ¼ ¦ Directors Certification Program (DCP) µ ¤µ ¤n Á¦·¤ µ ´ ¦¦¤ µ¦ ¦·¬´ Å ¥ (IOD) ´ nª µ¦ º°®»o Ä ¦·¬´ 1,798,840 ®»o ¦³ µ¦ r ε µ Ä ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2555 - { » ´ 2546 - 2555
ε® n ¦³ µ ¦¦¤ µ¦ ¦¦¤ µ¦ ¼o ´ µ¦
¦·¬´ ¦·¬ ´ ¼ · ·ª · ¸Ê ε ´ (¤®µ ) ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ )
ε® n ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦
¦·¬´ ¦·¬´ à µ¤´ ¸ ε ´ ¦·¬´ ®· ε ´ ¦·¬´ µ ¦µ ε ´ ¦·¬´ «·¦µ µ ε ´ ¦·¬´ Á r° ¤· ¤Á Á¤ r ε ´ ¦·¬´ ª¦µ µ ε ´ ¦·¬´ «·¦ · ´¥Á ¸¥¦ · ε ´ ®oµ ®»o nª ε ´ » ® ´¥ ¦·¬´ oµ ¦³ ª ε ´ ¦·¬´ ·ª¦µ ε ´ ¦·¬´ ¸ Á¸ °¢Á° ε ´ ¦·¬´ £¼Á¡ ¦ ε ´ ¦·¬´ à µ ¸ ε ´ ¦·¬´ £¼¤ · µ r ε ´
¦·¬´ ε ´ ´Ê  n¡.«. 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 – { » ´ 2551 – { » ´ 2551 – { » ´ 2546 - { » ´ 2542 - { » ´ 2542 - { » ´ 2538 – { » ´ 2538 – { » ´ 2538 – { » ´ 2538 – { » ´ 2538 - { » ´
53
ºÉ° µ µª¡¦ ·¡¥r ª¦ µª¦ª·ª´ r °µ¥» 65 e ε® n ¦¦¤ µ¦ ¼o ´ µ¦ ª» · µ¦«¹ ¬µ ¦· µ ¦¸«¨· «µ ¦r ¤®µª· ¥µ¨´¥ ¦¦¤«µ ¦r µ¦° ¦¤ Directors Certification Program (DCP) µ ¤µ ¤n Á¦·¤ µ ´ ¦¦¤ µ¦ ¦·¬´ Å ¥ (IOD) ´ nª µ¦ º°®»o Ä ¦·¬´ 1,000 ®»o ¦³ µ¦ r ε µ Ä ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2555 - { » ´
ε® n ¦¦¤ µ¦ ¼o ´ µ¦
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2532 - 2555
¦° ¦¦¤ µ¦ ¼o ´ µ¦
¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ ) ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ )
ε® n ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦ ¦¦¤ µ¦ ¦·®µ¦
¦·¬´ ¦·¬´ Á r° ¤· ¤Á Á¤ r ε ´ ¦·¬´ oµ ¦³ ª ε ´ ¦·¬´ «·¦ · ´¥Á ¸¥¦ · ε ´ ®oµ ®»o nª ε ´ » ® ´¥ ¦·¬´ £¼Á¡ ¦ ε ´ ¦·¬´ à µ ¸ ε ´ ¦·¬´ ¸ Á¸ °¢Á° ε ´ ¦·¬´ £¼¤ · µ r ε ´
¦·¬´ ε ´ ´Ê  n¡.«. 2551 – { » ´ 2546 – { » ´ 2546 – { » ´ 2537 - { » ´ 2533 – { » ´ 2533 – { » ´ 2531 – { » ´ 2530 – { » ´
54
ºÉ° µ Á¥µªÁ¦« Á¨·«» ¦ °µ¥» ε® n ª» · µ¦«¹ ¬µ µ¦° ¦¤®¨´ ¼ ¦
63 e ¦¦¤ µ¦ ¤´ ¥¤«¹ ¬µ 1. à ¦ µ¦¡´ µ ¼o ¦·®µ¦ »¦ · °´ ®µ¦·¤ ¦´¡¥r ¦»n ¸É 8 µ ¤®µª· ¥µ¨´¥ ¦¦¤«µ ¦r 2. à ¦ µ¦ · ª· ¥µ µ¦ ¦·®µ¦ µ ´ nª µ¦ º°®»o Ä ¦·¬´ 400 ®»o ¦³ µ¦ r ε µ ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2540 - { » ´
ε® n ¦¦¤ µ¦
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ε® n ¦¦¤ µ¦ ¼o ´ µ¦
¦·¬´ ¦·¬´ ·ª¦µ ε ´
¦·¬´ ε ´ ´Ê  n¡.«. 2538 - 2553
55
ºÉ° µ ¦³ª¦µ Á° ¦¡µ · °µ¥» ε® n ª» · µ¦«¹ ¬µ µ¦° ¦¤®¨´ ¼ ¦
38 e ¦¦¤ µ¦ ¦· µÃ ¦·®µ¦ »¦ · Chapman University , USA Director Accreditation program (DAP) µ ¤µ ¤n Á¦·¤ µ ´ ¦¦¤ µ¦ ¦·¬´ Å ¥ ´ nª µ¦ º°®»o Ä ¦·¬´ 1,733,028 ®»o ¦³ µ¦ r ε µ ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2547 - { » ´ 2546 - 2547 2545 - 2546
ε® n ¦¦¤ µ¦ ¼°o ε ª¥ µ¦ iµ¥°°  ¨³ µ¦ ¨µ ¼o ´ µ¦ iµ¥ µ¦ ¨µ
¦·¬´ ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ ) ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ )
ε® n ¦¦¤ µ¦ ¼o ´ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦
¦·¬´ ¦·¬´ ª¦µ µ ε ´ ¦·¬´ ·ª¦µ ε ´ ¦·¬´ à µ¤´ ¸ ε ´ ¦·¬´ ®· ε ´ ¦·¬´ µ ¦µ ε ´ ¦·¬´ «·¦µ µ ε ´ ¦·¬´ ¸ Á¸ °¢Á° ε ´ ¦·¬´ £¼Á¡ ¦ ε ´ ¦·¬´ à µ ¸ ε ´ ¦·¬´ £¼¤ · µ r ε ´ ®oµ ®»o nª ε ´ » ® ´¥ ¦·¬´ oµ ¦³ ª ε ´ ¦·¬´ «·¦ · ´¥Á ¸¥¦ · ε ´ ¦·¬´ Á r° ¤· ¤Á Á¤ r ε ´
¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ )
¦·¬´ ε ´ ´Ê  n¡.«. 2548 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´ 2551 - { » ´
56
ºÉ° µ ´ s»¤µ à ε °µ¥» ε® n ª» · µ¦«¹ ¬µ µ¦° ¦¤®¨´ ¼ ¦
47 e ¦¦¤ µ¦ ¦· µÃ ¦·®µ¦ »¦ · µ µ µ¦ ¨µ ¤®µª· ¥µ¨´¥¦µ¤ ε® Ťn¤¸
´ nª µ¦ º°®»o Ä ¦·¬´ Ťn¤¸ ¦³ µ¦ r ε µ ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2552 - { » ´ 2542 - 2552
ε® n ¼o ´ µ¦ iµ¥ µ¥ Marketing Brand GSP , Jousse
¦·¬´ ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ ) ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ )
ε® n AE Interior
¦·¬´ ¦·¬´ oµ ¦³ ª ε ´
¦·¬´ ε ´ ´Ê  n¡.«. 2535 - 2542
57
ºÉ° µ¥ ¦³Á¦· £´ ¦ ·¨ °µ¥» ε® n ª» · µ¦«¹ ¬µ µ¦° ¦¤®¨´ ¼ ¦
56 e ¦¦¤ µ¦°·¦³/ ¦³ µ ¦¦¤ µ¦ ¦ª ° ¦· µÃ ¦·®µ¦ »¦ · ¤®µ ´ · ( µ¦Á · ) »¯µ¨ ¦ r¤®µª· ¥µ¨´¥ Directors Certification Program (DCP) µ ¤µ ¤n Á¦·¤ µ ´ ¦¦¤ µ¦ ¦·¬´ Å ¥ (IOD) ´ nª µ¦ º°®»o Ä ¦·¬´ Ťn¤¸ ¦³ µ¦ r ε µ Ä ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2554 - { » ´
ε® n ¦¦¤ µ¦ ¦ª °
2549 - { » ´ 2547 - { » ´ 2536 - 2551
¦³ µ ¦¦¤ µ¦ ¦ª ° ¦³ µ ¦¦¤ µ¦ ¦ª ° ¦¦¤ µ¦Â¨³ ¦¦¤ µ¦ ¦·®µ¦
¦·¬´ ¦·¬´ Á¡ ¸Áª¨¨° Á¤o r °¦r °Á¦ ´ É Îµ ´ (¤®µ ) ¦·¬´ ¢ ¸ª¼p °· ´ ¦¸ ε ´ (¤®µ ) ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ ) ¦·¬´  ·Á Áª¸¥¨· ·É ε ´ (¤®µ )
ε® n ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¼o°µÎ ª¥ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦ ¦¦¤ µ¦
¦·¬´ ¦·¬´ ¡¨´ ° ŪÁ °¦¸É ε ´ ¦·¬´ ° ªµ r Á°È Á °¥¸É ¡¨´ ε ´ ¦·¬´ · Á ¦ ε ´ ¦·¬´ ° ŪÁ °¦¸É ¡¨´ ε ´ ¤¦¤ªµ · · ¦·¬´  ¦µ °¦r Á °¦rª· ε ´ ¦·¬´ æ · ´ ¡¨ Á °¦r ε ´
¦·¬´ ε ´ ´Ê  n¡.«. 2552 - { » ´ 2550 - { » ´ 2547 - { » ´ 2547 - { » ´ 2547 - { » ´ 2542 - { » ´ 2541 - { » ´
58
ºÉ° µ¥£» r ª · ´ ¦rª «r °µ¥» ε® n ª» · µ¦«¹ ¬µ µ¦° ¦¤®¨´ ¼ ¦
41 e ¦¦¤ µ¦°·¦³ ¦· µÃ ¦·®µ¦ »¦ · University Of Denver ¦³Á «®¦´ °Á¤¦· µ Director Accreditation program (DAP) µ ¤µ ¤n Á¦·¤ µ ´ ¦¦¤ µ¦ ¦·¬´ Å ¥ (IOD) ´ nª µ¦ º°®»o Ä ¦·¬´ Ťn¤¸ ¦³ µ¦ r ε µ Ä ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n¡.«. 2546 - { » ´
ε® n ¦¦¤ µ¦ ¦ª °
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59
ºÉ° µ¥Á¦·¤ª «r µ¦«·¨ m °µ¥» 39 e ε® n ¦¦¤ µ¦°·¦³ ¦· µÃ (MBA FINANCE) ª» · µ¦«¹ ¬µ Mercer University , Atlanta , USA
µ¦° ¦¤®¨´ ¼ ¦
Ťn¤¸
´ nª µ¦ º°®»o Ä ¦·¬´ 1,000 ®»o ¦³ µ¦ r ε µ Ä ¦³¥³ 5 e ¥o° ®¨´ ¦·¬´ ³Á ¸¥ Ä ¨µ ®¨´ ¦´¡¥r ´Ê  n ¡.«. 2555 – { » ´ 2555 - { » ´ 2552 – { » ´
ε® n ¦¦¤ µ¦ ¦ª ° ¼o ´ µ¦ iµ¥¡´ µ »¦ · nµ ¦³Á « ¼o ´ µ¦ iµ¥¡´ µ »¦ · ¨³
2549 – 2552
´ » »¦ · ¡¨´¡¦È°¡Á¡°¦r ¸Ê ¼o ´ µ¦ iµ¥¡´ µ »¦ · Ä®¤n ¦·¬´  ·¦· ε ´ (¤®µ )
¦·¬´ ¦·¬´ ¼ · ·ª · ¸Ê ε ´ (¤®µ ) ¦·¬´ ¼¨´ ¬ r ε ´ (¤®µ ) ¦·¬´  ·¦· ε ´ (¤®µ )
60
µ¦¦¦®µ ¦¦¤ µ¦ ¦·¬´ ¨³ ¼ o ¦·®µ¦ ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ³¡· µ¦ µ¦¦®µÃ ¥¡· µ¦ µ µ » ¤ ´ Á· } ¦µ¥ » ¨Â¨³¤¸¡ºÊ µ ªµ¤Á ¸É¥ª µ µ ®¨µ ®¨µ¥ª· µ ¸¡ Á¡º°É ´ Á¨º° » ¨ ¸É¤¸ » ¤ ´ Á· ®¤µ³¤ ¸É ³Á °Á oµ ε¦ ε® n ¦¦¤ µ¦ ¦·¬´  ¦¦¤ µ¦ ¦·¬´ ¸É °o °° µ¤ªµ¦³ n° ³ ¦¦¤ µ¦ ¦·¬´ Á¡ºÉ°¡· µ¦ µÂ¨³ εÁ ° n° ¸É ¦³ »¤ ¼ o º°®»o Á¡º°É ¡· µ¦ µÁ¨º° ´Ê Á } ¦µ¥ » ¨ Áªo  n ¦ ¸ ¸É¤·Ä n Á } µ¦°° µ¤ªµ¦³ ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ³¡· µ¦ µ¦¦®µ » ¨Á¡º°É Á ° ³ ¦¦¤ µ¦ ¦·¬´ ¡· µ¦ µÁ¨º° ´Ê Á oµÁ } ¦¦¤ µ¦ ¦·¬´ Ä ÎµÂ® n ¸Éªnµ ¨ µ¤ o° ´ ´ ° ¦·¬´ ² ¨³®µ Á } ¦¦¤ µ¦°·¦³ o° ¤¸ » ¤ ´ · µ¤ ¸ É ³ ¦¦¤ µ¦ ε ´ ¨µ » ε® ° µ ¸Ê ¦·¬´ ² ¥´ Á d ð µÄ®o ¼o º°®» o ¦µ¥¥n°¥¤¸ · ·Á ° º°É » ¨ Á¡º°É ¦´ µ¦¡· µ¦ µ Á¨º° ´Ê Á } ¦¦¤ µ¦ ¦·¬´ Ä µ¦ ¦³ »¤µ¤´ ¼ o º°®»o µ¤®¨´ Á r ¸É ε® ¹É µ¤µ¦ ¼Å o µ ÁªÈ Å r ° ¦·¬´ ² (www.btnc.co.th) 1. ³ ¦¦¤ µ¦ ¦·¬´ ° r ¦³ ° ¨³ µ¦Á¨º° ´Ê µ¤ o° ´ ´ ¦·¬´ ² ®¤ª ¸É 3 ³ ¦¦¤ µ¦ o° 18 ¨³ ´ ¦ Ä®o ¸É ¦³ »¤ ¼ o º°®»o Á } ¼o ε® ε ª ε® n ¦¦¤ µ¦ ¦·¬´  n °o Ťn °o ¥ ªnµ 5 ¨³Á¨º° ´Ê » ¨ ¸ÉŤn¤¸¨ ´ ¬ ³ o° ®oµ¤ µ¤ ®¤µ¥Â¨³ o° ´ ´ ° ¦·¬´ ² ¦ª¤ ´Ê o° Ťn¤¨¸ ´ ¬ ³ ¸É ¹ µ¦ µ ªµ¤Á®¤µ³¤ ¸É ³Å o¦´ ªµ¤Åªoªµ Ä Ä®o ¦·®µ¦ ´ µ¦ · µ¦ ¸É¤¸¤®µ Á } ¼ o °º ®»o µ¤ ¸É ³ ¦¦¤ µ¦ ε ´ ®¨´ ¦´¡¥r¨³ ¨µ ®¨´ ¦´¡¥r ¦³ µ« ε® ¨³ ¦¦¤ µ¦ ¦·¬´ Ťn °o ¥ ªnµ ¹É ® ¹É ° ε ª ¦¦¤ µ¦ ¦·¬´ ´Ê ®¤ o° ¤¸ ·É ¸°É ¥¼nÄ ¦µ °µ µ ´ ¦ ¨³¤¸ ε ª ¦¦¤ µ¦ °·¦³Â¨³ ¦¦¤ µ¦ ¦ª ° Á } Å µ¤ ¦³ µ« ° ³ ¦¦¤ µ¦ ε ´ ¨µ » ª· ¸Á¨º° ´Ê ¦¦¤ µ¦ ¦·¬´ µ¤ o° ´ ´ ¦·¬´ ² ®¤ª ¸É 3 ³ ¦¦¤ µ¦ o° 20 ¦¦¤ µ¦ ¦·¬´ ´ Ê Ä®o ¸É ¦³ »¤ ¼ o °º ®»o Á¨º° ´Ê µ¤®¨´ Á r¨³ª· ¸ µ¦ ´ n°Å ¸Ê (1) ¼ o º°®» o ® ¹É ¤¸ ³Â Á¸¥ Á nµ ´ ® ¹É ®»o n°Á¸¥ ® ¹É (2) ¼ o º°®» o  n¨³ o° Ä o ³Â Á¸¥ ¸É¤°¸ ¥¼n ´Ê ®¤ µ¤ (1) Á¨º° ´Ê » ¨ Á ¸¥ª ®¦º° ®¨µ¥ Á } ¦¦¤ µ¦ ÈÅ o  n ³Â n ³Â Á¸¥ Ä®o n ļo ¤µ o°¥Á¡¸¥ Ä Å¤nÅ o (3) » ¨ ¹É Å o¦´ ³Â Á¸¥ ¼ » µ¤¨Îµ ´ ¨ ¤µ Á } ¼oÅ o¦´ µ¦Á¨º° ´Ê Á } ¦¦¤ µ¦ Á nµ ε ª ¦¦¤ µ¦ ¸É ¸É ¦³ »¤ ¼ o °º ®»o o° Á¨º° ´Ê Ä ¦´Ê ´Ê Ä ¦ ¸ ¸É » ¨ ¹É Å o¦´ µ¦Á¨º° ´Ê Ä ¨Îµ ´ ´ ¨ ¤µ ¤¸ ³Â Á¸¥ Á nµ ´ Á · ε ª ¦¦¤ µ¦ ¸É ¸É ¦³ »¤ ¼ o º°®» o o° Á¨º° ´Ê Ä ¦´Ê ´Ê Ä®o ¦³ µ Á } ¼°o ° Á¸¥ ¸Ê µ ªµ¦³ µ¦ ε¦ ε® n ( ) µ¦°° µ¤ªµ¦³ µ¤ o° ´ ´ ¦·¬´ ² ®¤ª ¸É 3 ³ ¦¦¤ µ¦ o° 21 ¨³ ´ ¦ ε® Ä®oÄ µ¦ ¦³ »¤µ¤´ ¦³ ε e » ¦´Ê Ä®o ¦¦¤ µ¦ ¦·¬´ °° µ ε® n Á } ε ª ® ¹É Ä µ¤Á } °´ ¦µ oµ ε ª ¦¦¤ µ¦ ¦·¬´ ¸É ³Â n °° Ä®o ¦ Á } µ¤nª ŤnÅ o ÈÄ®o°° à ¥ ε ª Ä ¨o ¸É» ´ nª ® ¹É Ä µ¤ ¦¦¤ µ¦ ¦·¬´ ¸É ³ o° °° µ ε® n Ä e¦ ¨³ e ¸É °
61
£µ¥®¨´ ³Á ¸¥ ¦·¬´ ´ Ê Ä®o ´ ¨µ ´ ªnµ ¼oÄ ³°° nª e®¨´ Ç n°Å Ä®o ¦¦¤ µ¦ ¦·¬´ ¸É °¥¼nÄ ÎµÂ® n µ ¸É » ´ Ê Á } ¼o°° µ ε® n ¦¦¤ µ¦ ¦·¬´ ¹É ¡o µ ε® n ¨oª°µ Å o¦´ Á¨º° ´Ê Ä®¤nÅ o ( ) µ¦°° ¸É¤·Ä n µ¦°° µ¤ªµ¦³ 1. µ¤ o° ´ ´ ¦·¬´ ² ®¤ª ¸É 3 ³ ¦¦¤ µ¦ o° 22 ¨³ 24 ¨³ ´ ¦ ε® Ä®o ¦¦¤ µ¦ ¦·¬´ ¡o µ ε® n ( ° µ µ¦°° µ¤ªµ¦³) ´ ¸Ê 1.1 µ¥ 1.2 ¨µ°° 1.3 µ » ¤ ´ · ®¦º°¤¸¨ ´ ¬ ³ o° ®oµ¤ µ¤ ®¤µ¥ ®¦º° o° ´ ´ ¦·¬´ ² 1.4 ¸É ¦³ »¤ ¼o °º ®»o ¨ ¤ ·Ä®o°° 1.5 «µ¨¤¸ ε´É Ä®o°° ¨³Á¤º°É ε® n ¦¦¤ µ¦ ¦·¬´ ªnµ ¨ ( ° µ ¹ ¦µª°° µ¤ªµ¦³) Ä®o ³ ¦¦¤ µ¦ ¦·¬´ Á¨º° » ¨ ¹É ¤¸ » ¤ ´ · ¨³Å¤n¤¨¸ ´ ¬ ³ o° ®oµ¤ µ¤ ®¤µ¥ Á oµÁ } ¦¦¤ µ¦ ¦·¬´  ε® n ¦¦¤ µ¦ ¦·¬´ ¸Éªnµ Ä µ¦ ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ ¦µª ´ Å Áªo  nªµ¦³ ° ¦¦¤ µ¦ ¦·¬´ ³Á®¨º° o°¥ ªnµ 2 Á º° ¨³ ³°¥¼nÄ ÎµÂ® n ¦¦¤ µ¦ ¦·¬´ Å oÁ¡¸¥ Á nµªµ¦³ ¸ÁÉ ®¨º°°¥¼n ° ¦¦¤ µ¦ ¦·¬´ ¸É  2. µ¤ o° ´ ´ ¦·¬´ ² ®¤ª ¸É 3 ³ ¦¦¤ µ¦ o° 25 ε® Ä®o ¸É ¦³ »¤ ¼ o º°®» o °µ ¨ ¤ ·Ä®o ¦¦¤ µ¦ ¦·¬´ Ä °° µ ε® n n° ¹ ¦µª°° µ¤ªµ¦³Å o oª¥ ³Â Á¸¥ Ťn o°¥ ªnµµ¤Ä ¸É ° ε ª ¼ o °º ®»o ¹É ¤µ ¦³ »¤Â¨³¤¸ · ·°° Á¸¥ ¨³¤¸®»o ´ ¦ª¤ ´ Å oŤn °o ¥ ªnµ ¹É ® ¹É ° ε ª ®»o ¸É °º °¥¼nà ¥ ¼o °º ®»o ¸É¤µ ¦³ »¤Â¨³¤¸· ·°° Á¸¥ ¦·¬´ ² ŤnÅ o ε® ε ª ªµ¦³ ¸É ³ ε¦ ε® n · n° ´ Å o µ ¸É » Á¡¦µ³Á º°É ªnµ ªµ¤µ¤µ¦ µ »¦ · ¨³ ªµ¤Á ¸É¥ª µ ° ¦¦¤ µ¦ ¦·¬´  n¨³ ŤnÅ o ¹Ê °¥¼n ´ °µ¥» ¦µ Á nµ ¸É ¦¦¤ µ¦ ¦·¬´ » ¤¸ ªµ¤ ´Ê Ä Â¨³ ¦· Ä Ä µ¦ · ´ ·® oµ ¸É ¦¦¤ µ¦ ¦·¬´ µ¤ ¸ÅÉ o¦´ ªµ¤Åªo ªµ Ä µ ³ ¦¦¤ µ¦ ¦·¬´ ¨³ ¼o º°®»o Á¡¦µ³°Îµ µ µ¦ ´ · Ä Ä µ¦Á¨º° ´Ê » ¨Á oµ ε¦ ε® n ¦¦¤ µ¦ ¦·¬´ ´ Ê Á } · · ° ¼ o °º ®»o à ¥Â o ¸É ³ ´ Á¨º° » ¨Á oµ ε® oµ ¸ÉÄ µ¦ ε® Ã¥ µ¥Â¨³ ª »¤ µ¦ εÁ · µ ° ¦·¬´ ²  2. ³ ¦¦¤ µ¦ ¦ª ° ° r ¦³ ° ¨³ µ¦Â n ´Ê µ¤ ´ ¦ o° ¤¸ ε ª Ťn o°¥ ªnµ 3 à ¥ ´Ê ®¤ o° Á } ¦¦¤ µ¦ ¦·¬´ ¨³¤¸ » ¤ ´ Á· } ¦¦¤ µ¦ ¦ª ° µ¤ ¦³ µ« ³ ¦¦¤ µ¦ ε ´ ¨µ » ´ ¸Ê 1. Å o¦´  n ´Ê µ ³ ¦¦¤ µ¦ ¦·¬´ ®¦º° ¸É ¦³ »¤ ¼o °º ®» o 2. Á } ¦¦¤ µ¦°·¦³ 3. ŤnÁ } ¦¦¤ µ¦ ¸ÉÅ o¦´ ¤° ®¤µ¥ µ ³ ¦¦¤ µ¦ ¦·¬ ´ Ä®o ´ · Ä Ä µ¦ εÁ · µ¦ ° ¦·¬´ ² ¦·¬´ Ä® n ¦·¬´ ¥n°¥ ¦·¬´ ¦nª¤ ¦·¬´ ¥n°¥¨Îµ ´ Á ¸¥ª ´ ®¦º°
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· · » ¨ ¸°É µ ¤¸ ªµ¤ ´ Â¥o 4. ŤnÁ } ¦¦¤ µ¦ ° ¦·¬´ Ä® n ¦·¬´ ¥n°¥ ®¦º° ¦·¬´ ¥n°¥¨Îµ ´ Á ¸¥ª ´ Á ¡µ³ ¸ÉÁ } ¦·¬´ ³Á ¸¥ 5. ¤¸ ªµ¤¦¼o¨³ ¦³ µ¦ rÁ¡¸¥ ¡° ¸É ³µ¤µ¦ ε® oµ ¸ÉÄ µ ³ ¦¦¤ µ¦ ¦ª ° ´Ê ¸Ê o° ¤¸ ¦¦¤ µ¦ ¦ª ° °¥nµ o°¥® ¹É ¸É¤¸ ªµ¤¦¼o¨³ ¦³ µ¦ rÁ¡¸¥ ¡° ¸É ³ µ¤µ¦ ε® oµ ¸ÉÄ µ¦° µ ªµ¤ nµÁ º°É º° ° µ¦Á · Å o ´Ê ¸Ê ®µ ³ ¦¦¤ µ¦ ε ´ ¨µ » Å o¤¸ ¦³ µ«Á ¨¸¥É  ¨ » ¤ ´ · ¦¦¤ µ¦ ¦ª ° Ä®¤n ¦¦¤ µ¦ ¦ª ° ° ¦·¬´ ² o° ¤¸ » ¤ ´ · µ¤ ¸ÉÅ o¤¸ ¦³ µ«Á ¨¸É¥  ¨ Å » ¦³ µ¦ ªµ¦³ µ¦ ε¦ ε® n ( ) µ¦°° µ¤ªµ¦³ µ¤ ´ ¦ ¤¸ªµ¦³ µ¦ ε¦ ε® n ¦µª¨³ 1 e ´ µ ª´ ¸É¤¸¤ ·  n ´Ê ¨³Á¤º°É ¦ ªµ¦³Â¨oª®µ ³ ¦¦¤ µ¦ ¦·¬´ ®¦º° ¸É ¦³ »¤ ¼o °º ®»o ¥´ ŤnÅ o¤¸¤ ·Â n ´Ê ³ ¦¦¤ µ¦ ¦ª ° » Ä®¤n ÈÄ®o ³ ¦¦¤ µ¦ ¦ª ° » Á ·¤ · ´ ·® oµ ¸É °n Å ªnµ ³ ¦¦¤ µ¦ ¦·¬´ ®¦º° ¸É ¦³ »¤ ¼ o º°®» o ³Å o n ´Ê ³ ¦¦¤ µ¦ ¦ª ° » Ä®¤n  ³ ¦¦¤ µ¦ ¦ª ° » Á ·¤ ¸É®¤ ªµ¦³¨ Ä µ¦Â n ´Ê o° ¦³ ε£µ¥Ä 2 Á º° ´  nª´ ¦ ªµ¦³ ° ³ ¦¦¤ µ¦ ¦ª ° » Á ·¤ ¦¦¤ µ¦ ¦ª ° ¹É ¡o µ ε® n µ¤ªµ¦³°µ Å o¦´ µ¦Â n ´Ê Ä®¤nÅ o ( ) µ¦°° ¸É¤·Ä n µ¦°° µ¤ªµ¦³ µ¤ ´ ¦ ε® Ä®o ¦¦¤ µ¦ ¦ª ° ¡o µ ε® n ( ° µ µ¦°° µ¤ªµ¦³) ´ ¸Ê 1. µ¥ 2. ¨µ°° 3. ¡o µ £µ¡ µ¦Á } ¦¦¤ µ¦ ¦·¬´ 4. ³ ¦¦¤ µ¦ ¦·¬´ ¤¸¤ · ° ° Ä®o¡o µ ε® n n° ¦ ªµ¦³ 5. µ » ¤ ´ · µ¦Á } ¦¦¤ µ¦ ¦ª ° µ¤ ¦³ µ« ³ ¦¦¤ µ¦ ε ´ ¨µ » ¨³Á¤º°É ε® n ¦¦¤ µ¦ ¦ª ° ªnµ ¨ ( ° µ ¹ ¦µª°° µ¤ªµ¦³) ¨³¥´ Á®¨º°ªµ¦³Å¤n o°¥ ªnµ 2 Á º° Ä®o ³ ¦¦¤ µ¦ ¦·¬´ ®¦º° ¸É ¦³ »¤ ¼o °º ®»o  n ´Ê » ¨ ¸É¤ ¸ » ¤ ´ · ¦ oª Á } ¦¦¤ µ¦ ¦ª °  ε® n ¸Éªnµ Ä µ¦ ¦³ »¤ ¦µª ´ Š¨³ ³°¥¼nÄ ÎµÂ® n Å oÁ¡¸¥ Á nµªµ¦³ ¸ÉÁ®¨º°°¥¼n ° ¦¦¤ µ¦ ¦ª ° ¸É  ¦·¬´ ² Ťn ε® ε ª ªµ¦³ ¸É ³ ε¦ ε® n · n° ´ Å o µ ¸É » ° ¦¦¤ µ¦ ¦ª ° ¹Ê °¥¼n ´ µ¦¡· µ¦ µ ° ³ ¦¦¤ µ¦ ¦·¬´ 3. ³ ¦¦¤ µ¦¦¦®µÂ¨³ ε® nµ °  ° r ¦³ ° ¨³ µ¦Â n ´Ê µ¤ ´ ¦ o° ¤¸ ε ª Ťn o°¥ ªnµ 3 à ¥ ³ ¦¦¤ µ¦ ¦·¬´ Á } ¼Âo n ´Ê ¦¦¤ µ¦ ¦·¬´ ¨³/®¦º° » ¨°ºÉ Ä®o ε¦ ε® n ´ ¨nµª ´Ê ¸Ê o° ¤¸ ªµ¤¦¼o¨³ ¦³ µ¦ rÁ¡¸¥ ¡° ¸É ³ ε® oµ ¸É¦¦®µÂ¨³¡· µ¦ µ nµ °  ¦¦¤ µ¦ ¦·¬´
63
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64
1. µ¥ 2. ¨µ°° 3. ¤¸¨´ ¬ ³ ¸ÂÉ ¹ µ¦ µ ªµ¤Á®¤µ³¤ ¸É ³Å o¦´ ªµ¤Åªoªµ Ä Ä®o ¦·®µ¦ · µ¦ ¸É¤¸¤®µ Á } ¼ o º°®» o µ¤ ¦³ µ« ³ ¦¦¤ µ¦ ε ´ ¨µ » 4. ³ ¦¦¤ µ¦ ¦·¬´ ¤¸¤ ·Ä®o¡o µ ε® n ¨³Á¤ºÉ° ε® n ¦¦¤ µ¦ ¦·®µ¦ªnµ ¨ ( ° µ ¹ ¦µª°° µ¤ªµ¦³) ¨³¥´ Á®¨º°ªµ¦³Å¤n °o ¥ ªnµ 2 Á º° Ä®o ³ ¦¦¤ µ¦ ¦·¬´  n ´Ê ¦¦¤ µ¦ ¦·®µ¦  ε® n ¸Éªnµ Ä µ¦ ¦³ »¤ ¦µª ´ Š¨³ ³°¥¼nÄ ÎµÂ® n Å oÁ¡¸¥ Á nµªµ¦³ ¸É Á®¨º°°¥¼n ° ¦¦¤ µ¦ ¦·®µ¦ ¸ É Â 5. µ¦Â n ´Ê ¦¦¤ µ¦ ¼o ´ µ¦ µ ¸É ¦³ »¤ ³ ¦¦¤ µ¦ ¦·¬´ 6. µ¦Â n ´Ê ¼o ¦·®µ¦¦µ¥°ºÉ Ç iµ¥ ¦·®µ¦Á } ¼o¦´ · ° ¹É Á } Å µ¤ ¦³Á ¸¥ ° ¦·¬´ ² ¹É ³¡· µ¦ µ µ ¡ ´ µ ° ¦·¬´ ² ¸É¤¸ ªµ¤µ¤µ¦ ¨³Á®¤µ³¤
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nµ °  ° ¼o ¦·®µ¦ ° ¦·¬´ nµ °  ¦ª¤ ¸ÉÁ } ´ªÁ · Ä e 2555 ° ¦¦¤ µ¦ ¦·¬ ´ 10 nµ ( nµÁ ¸Ê¥ ¦³ »¤Â¨³Á · εÁ® È ¦¦¤ µ¦) ¦µ¥ º°É ε ª Á · 1. µ «·¦· µ ªÃ¦¯µ¦ª· ¥µ 120,000 µ 2. µ¥¤«´ ·Í µ¦«·¨ m 72,000 µ 3. µ¥ · µ ªÃ¦¯µ¦ª· ¥µ 120,000 µ 4. µ µª¡¦ ·¡¥r ª¦ µª¦ª·ª´ r 84,000 µ 5. µ »¡¦ £ª´ r 60,000 µ 6. µ Á¥µªÁ¦« Á¨·«» ¦ 80,000 µ 7. µ ¦³ª¦µ Á° ¦¡µ · 80,000 µ 8. µ¥ ¦³Á¦· £´ ¦ ·¨ 124,000 µ 9. µ¥£» r ª · ´ ¦rª «r 84,000 µ 10. µ¥¡· · » Á ¦· ¡ ¬r 64,000 µ 11. µ¥Á¦·¤ª «r µ¦«·¨ m 12,000 µ 12. µ ´ s»¤µ à ε 14,000 µ ¦ª¤ 914,000 µ x
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NOPV@xM@O`Y>cAYRDSTNl Y>@OP>a@^GH ~SZVD_]MOPRFWcLta@YAYTZBY\]PM@OTNB JT_UuK LVv]`YZF M@OTZBY JGZYD d 4.14.1 ^c@T_eSLbYD d>Z>GUtP>vH FOB oGRIJK NOPV@x^c@T_eSLbYD d>Z>GUtP>vH yJU c @UFOB b@OEBt@Ox@t@Mta@YAYRDS^@JAc@tP TOD UMTMlFTZBYIVcIJK t@MNOP>FM@Oxz`YLJDW >?@APTQOoXMBt \]P^A@V>@V@O{`YM@OCa@OP bYD duLZ]vMbYD d 4.14.2 ^c@T_eSL>BY^K @]K @>VGU FOB oGRNOPV@x^c@T_eSL>BY^K @]K @>VGU yJUEBt@Ox@t@M>BY^K @RDStPVDM@Ou@U]JO@^@W@V O@^@RDS^@JAc@tPu@UIJK ~ZS EBt@Ox@t@M?@APW]@J\]PuK LVv]M@Ou@U]JO@^@`YLJDW 4.14.3 ^c@T_eSLM@OJK LU^c@uLZL>GZb@OBVROGEUzTEeSLM@O]ZRrY FOB oGRIJK NOPV@x^c@T_eSLM@OJK LU^c@uLZL>GZb@OBVROGEUzTEeSLM@O]ZRrYTVeSLVv]^c@RDS^@JAc@tP IJK OGF]J]Z yJU`YM@OEBt@Ox@Vv]^c@RDS^@JAc@tPIJK OGFYGYFOB d oGRIJK EBt@Ox@O@^@NOPTVBY \]PNG ttGULeSYRDSVD_]WcLO@^@ 4.14.4 ^c@T_eSLM@OJK LU^c@uLZ>BR}BM@OTCc@ >BR}B M@OTCc@ ~SZtPRa @M@ORJ>LFM@OJK LU^c@ yJU`CK AB}DNOPV@xVv]^c@UrWB}OOVt@MM@O ^a@YAxVv]^c@NG ttrFYG uLZMOP\>TZBY>JRDS^@JAc@tPIJK OGF 4.14.5 M@OJK LU^c@ >BYROGEUz^ZTb]eLW@VFGHCDuLZFOBoGRVDM@ORFRAY x RrMAGYRDS`YZF\>JZX@YPM@OTZBYAc@VD uK LFcZCD dTOeS LZM@OJK LU^c@bOe LIVc `YMOxDRDSVDuKLFcZCD dFOBoGRtPRa@M@ONOPV@xVv]^c@RDS^@JAc@tP IJK OGF^eY 4.14.6 NOPV@xM@ObYD d>BY NOPV@xM@ObYD d>BYtPOGFOvK`YZF\>JZX@YPM@OTZBYTVeSLFOB oGRVD?@OPbYD d>BYRDSTMBJu~ dY ~ZS TMBJ t@MTbWrM@Oxz`YLJDW \]PVD^A@VTNl YINIJK ^Lc YuK @Z\YcRDStP>vHT>DUROGEU@MOTCBZTQOoXMBt TEeS L tc @ UCa @ OP?@OP_vM EGY JGZ M]c @ A yJU>@V@O{NOPV@xVv] ^c @ ?@OP_vM EGY IJK L Uc @ Z Yc@TCeSL{eL 4.14.7 Vv]^c@UrW}B OOVuLZT^OeS LZVeLR@ZM@OTZBY CDE_EbH[J I [ReTiD ctSJ y EE[LMKHTExa M K[x M QDKCDEHKJ I QWa k [i[W C DEVx MX LDcdISeDFhebk[i mD[DEw\DEDTDkF| dISeDFVx XMLDcTeiMK i DcNEJ \DEkF| d]| Fet cfJIJYdICDE_Eb[D}[ReTiD ctSJyEE[LMKHTExa MK[xMQDKCDEHKJI lFcTGDIU}SD[\ePCHC} g CDE_EbH[JI[ReTiDQWaH_` IQWa cM[EPNCPIQPaUk_ V aKSPUh_EQWad]| dICDETGDIU}[DYDCCDEHQWcNHTWcKCPNSPUh_EQWa[WMcRidI SeDF lFcTGDI Kw KmzDfTeiMK L| M[ReTUD[mP[fPIyg hebCDEH_eWacIh_eKLMK[ReTiDLMK HTExa MK[xMQDKCDEHKJIdIEbcbcDU
117
5. kr [RDW\e?aR\E?R\OJaYHOA=O>XV`\_?G`P dI_W f.j. 2554 NEJ OPQVx XMcDIfD\IbYGDIUIHKJI 2,897,196 NDQ lFcQGDmPnnDH]iDCDEHKJI YGDIUI HKJI 2,462,617 NDQ V aKEDcCDEFPKCeiDUk[iHCWacUL| MKCPNCEbhmHKJImFdICJYCEE[eKQtIhebCJYCEE[YPF\D HKJI 6. WDOSGJOK N>Fr NVWXWDOSGJ[K a Gq - `]Bd? eRC\IW XCDET| DhebeRC\IW XMxaI } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc (SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 eRC\IW XCDET| D H]`TEPNeKUPIQWaeUi K\I| D SPU HKJIEPN eRC\IW XMxaI - Bater Card EU[ \PC TiDH{xaM\IW XmKmPcYbmRn - eRC\IW XCDET| D mtQyJ
95,155,687 1,068,319 6,706,177 102,930,183 (2,707,111) 100,223,072
90,708,223 14,560,000 674,549 10,511,252 116,454,024 (1,948,507) 114,505,517
eRC\IW XCDET| D mD[DEwhcCSD[MDct\IW XQWaT|DK]GDEbkF| FPKIW X (SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 0 - 3 HFxMI 3 - 6 HFxMI 6 - 9 HFxMI 9 - 12 HFxMI [DCCUiD 12 HFxMI EU[
75,218,776 11,675,086 4,699,579 855,134 2,707,112 95,155,687
59,888,387 22,181,152 3,121,733 608,236 4,908,715 90,708,223
118
7. `?GFr NF_\SWq[ – `]Bd? mJIT| DTKH\exM } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc (SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 mJIT| DmGDHE` YER_ \PC TiDH{xaMmJIT| De| Dm[Pc mtQyJ
178,587,822 (1,343,905) 177,243,917
160,092,015 (1,023,856) 159,068,159
} UPIQWa 31 yPIUDT[ f.j. 2555 NEJ OPQNPIQ CTiDH{xaMmJIT| De| Dm[PcdIKNCDEHKJIEU[hebKNCDEHKJI H fDbCJYCDE YGDIUIHKJI 0.32 e| DINDQ lFchmFKdINPn]WS|IQtILDc } UPIQWa 31 yPIUDT[ f.j. 2554 NEJ OPQNPIQ CCePNEDcCDETiDH{xaMmJIT| De| Dm[PcdIKNCDEHKJIEU[heb KNCDEHKJIH fDbCJYCDE YGDIUIHKJI 1.65 e| DINDQ lFchmFKdINPn]WS|IQtILDc [ReTiDLMKmJIT| DTKH\exMQWaNIP Q CH_` ITiDd]| YiDcdIKNCDEHKJIEU[hebKNCDEHKJIH fDbCJYCDEmGD\EPN_W mJ XImtFUPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 YGDIUI 316.24 e| DINDQ heb 241.86 e| DINDQ SD[eGDFPN 8. \_?GW_B]G>XYXYNH[qaG HKJIeKQtIEbcbcDUMxaI } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc (SGZ HY : =NB) DSB=?FDGA?W<NOPDSB=?FDGAF]^=PBG_B=? l HAGBJa 31 dAGHNFR e.g. 2555 LMNGHGS]rG RDWFZ NS]rG >NFNIq[K /S]rG \_?GW_B]GBAaH}^ NEJ OPQ kQcmHSH¢e`CVg YGDCPF 12,000 100.00 100.00 NEJ OPQ YDlIH[i (_EbHQjkQc) YGDCPF 176,000 10.00 10.00 NEJ OPQ kQcVP[VtK MJHe`TlQEIJTmg YGDCPF 10,000 100.00 100.00 NEJ OPQ kQc NtICb h¢]PIa YGDCPF 10,000 100.00 100.00 EU[ \PC TiDH{xaMCDEF| McTiD EU[HKJIeKQtIQPUa k_ LMNGHG\_?G
LORBE?R^C` FYaIJb=C NEJ OPQ hfIHMHVWc¢tShUEg YGDCPF ([\D]I) EU[\ePCQEPfcgH{xaMLDc >HR\_?GW_B]G>XYXYNH[qaG
8,877,350 8,877,350
LMNGHG\_?G
>NFNB]G
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 4,960,000
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 (802,512) 4,157,488
OMN}>(kNPB]G) BJaY_A }RZ \O?Pk~GK LNOON>^>A= RDWFZ NY]Ed? >>R (7,538,350) (7,538,350)
RDWFZ NY]Ed? >>R
1,339,000 1,339,000 5,496,488
119
(SGZ HY : =NB) DSB=?FDGA?W<NOPDSB=?FDGAF]^=PBG_B=? l HAGBJa 31 dAGHNFR e.g. 2554 LMNGHGS]rG RDWFZ NS]rG >NFNIq[K /S]rG \_?GW_B]GBAaH}^ NEJ OPQ kQcmHSH¢e`CVg YGDCPF 12,000 100.00 100.00 NEJ OPQ YDlIH[i (_EbHQjkQc) YGDCPF 176,000 10.00 10.00 NEJ OPQ kQcVP[VtK MJHe`TlQEIJTmg YGDCPF 10,000 100.00 100.00 NEJ OPQ kQc NtICb h¢]PIa YGDCPF 10,000 100.00 100.00 EU[ \PC TiDH{xaMCDEF| McTiD EU[HKJIeKQtIQPUa k_ LMNGHG\_?G
LORBE?R^C` FYaIJb=C NEJ OPQ hfIHMHVWc¢tShUEg YGDCPF ([\D]I) EU[\ePCQEPfcgH{xaMLDc
8,877,350 8,877,350
LMNGHG\_?G
>NFNB]G
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 4,960,000
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 (769,773) 4,190,227
OMN}>(kNPB]G) BJaY_A }RZ \O?Pk~GK LNOON>^>A= RDWFZ NY]Ed? >>R (6,719,350) (6,719,350)
RDWFZ NY]Ed? >>R
>HR\_?GW_B]G>XYXYNH[qaG
2,158,000 2,158,000 6,348,227
Ma@IO(u@JRrY)RDSUZG IVcTMBJu~ dYt@MM@OTN]DSUY\N]ZVv]^c@uLZb]GMROGEUzT_eSLu@U NOPMLFJK AU (LAM WC : S=E) DSB=?FDGA?W<NOPDSB=?FDGAF]^=PBG_B=? 2555 2554 ULJWK YZAJ (TEBSVu~ dY)]J]Zt@MM@ONOGFVv]^c@UrWB}OOV ULJN]@UZAJ
(6,719,350) (819,000) (7,538,350)
(7,538,350) 819,000 (6,719,350)
120
9. [`A_SN>?RB>AeYn \eqa[ON>W_B]G - `]Bd? MmPK\DEJ [QEPfcgHfxaMCDEeKQtI VDO@UM@OT^]eSLYIbA JGZYD d
>NFNB]G QWaFJI S| IQtIfPﾂオDQWaFJI miUISChSiKhebSJFSPKX MDTDE]tFhebmiUI_EPN_EtK EU[ FZ N\`qa[R>NFN`X`R miUISChSiKhebSJFSPKX MDTDE]tFhebmiUI_EPN_EtK EU[ MmPK\DEJ [QEPfcgHfxaMCDEeKQtI - mtQyJ TiDHmxaM[EDTD_EbYGD_W
>NFNB]G QWaFJI S| IQtIfPﾂオDQWaFJI MDTDE]tFhebmiUI_EPN_EtK EU[ FZ N\`qa[R>NFN`X`R MDTDE]tFhebmiUI_EPN_EtK EU[ mtQyJ TiDH{xaMCDEF| McTiD - QWaFJI MmPK\DEJ [QEPfcgHfxaMCDEeKQtI - mtQyJ TiDHmxaM[EDTD_EbYGD_W
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
_=ON>\_?G>HR Iq[K S>q [ kNYS>q [ }Pr RN LMNSGZ NY
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2555
117,472,480 47,636,643 76,919,852 242,028,975
1,382,318 16,922,958 18,305,276
(1,382,318) (1,382,318)
117,472,480 46,254,325 1,382,318 93,842,810 258,951,933
(24,244,480) (24,244,480) 217,784,495
(276,464) (4,209,724) (4,486,188) 13,819,088
11,164 11,164 (1,371,154)
(276,464) (28,443,040) (28,719,504) 230,232,429
2,923,305
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2553
4,225,715
_=ON>\_?G>HR Iq[K S>q [ kNYS>q [ }Pr RN LMNSGZ NY
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
117,472,480 46,206,724 73,302,540 236,981,744
1,429,919 19,177,017 20,606,936
(15,559,705) (15,559,705)
117,472,480 47,636,643 76,919,852 242,028,975
(27,538,256) (27,538,256) 209,443,488 (4,730,040) 204,713,448
(2,923,305) (2,923,305) 17,683,631 17,683,631
6,217,081 6,217,081 (9,342,624) 4,730,040 (4,612,584)
(24,244,480) (24,244,480) 217,784,495 217,784,495
2,496,213
2,923,305
121
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554 >NFNB]G QWaFJI S| IQtIfP IDQWaFJI MDTDE]tFhebmiUI_EPN_EtK EU[ FZ N\`qa[R>NFN`X`R MDTDE]tFhebmiUI_EPN_EtK EU[ MmPK\DEJ [QEPfcgHfxaMCDEeKQtI - mtQyJ TiDHmxaM[EDTD_EbYGD_W
TiDHmxaM[EDTD_EbYGD_W
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2555
57,170,440 15,125,040 52,182,533 124,478,013
-
(260,962) (260,962)
57,170,440 15,125,040 51,921,571 124,217,051
(28,129,870) (28,129,870) 96,348,143
(2,164,462) (2,164,462) (2,164,462)
11,164 11,164 (249,798)
(30,283,168) (30,283,168) 93,933,883
2,973,579
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2553 >NFNB]G QWaFJI S| IQtIfP IDQWaFJI MDTDE]tFhebmiUI_EPN_EtK EU[ FZ N\`qa[R>NFN`X`R MDTDE]tFhebmiUI_EPN_EtK EU[ mtQyJ TiDH{xaMCDEF| McTiD - QWaFJI MmPK\DEJ [QEPfcgHfxaMCDEeKQtI - mtQyJ
_=ON>\_?G\yeNXO?LON> Iq[K S>q [ kNYS>q [ }Pr RN LMNSGZ NY
2,164,462
_=ON>\_?G\yeNXO?LON> Iq[K S>q [ kNYS>q [ }Pr RN LMNSGZ NY
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
57,170,440 15,125,040 64,302,923 136,598,403
1,590,422 1,590,422
(13,710,812) (13,710,812)
57,170,440 15,125,040 52,182,533 124,478,013
(32,592,060) (32,592,060) 104,006,343 (4,730,040) 99,276,303
(2,973,579) (2,973,579) (1,383,157) (1,383,157)
7,435,769 7,435,769 (6,275,043) 4,730,040 (1,545,003)
(28,129,870) (28,129,870) 96,348,143 96,348,143
2,955,307
2,973,579
L>GZb@OB VROGEUz TEeSLM@O]ZRrYuLZFOB oGR\]PFOB oGRUcLUNOPMLFJK AURDSJBY WK YRrYEG Y@RDS JBY\]P L@^@OCr J RDS I Vc I JK `CK NOPyUCYz ~S Z \>JZ`YO@^@Rr Y bG M ^c @ T>eS L VO@^@>P>V Vv ] ^c @ Ur WB } OOVuLZ
122
L>GZb@OB VROGEUzTEeSLM@O]ZRrY x AGYRDS 31 }GYA@^V E.Q. 2555 `YZFM@OTZBYOAV\]PZFM@OTZBYTmE@P MBtM@O ta@YAYTZBY 659.06 ]K @YF@R \]P 522.02 ]K @YF@R W@V]a@JGF (E.Q. 2554 ta@YAYTZBY 659.34 ]K @YF@R \]P 522.30 ]K @YF@R W@V]a@JGF) 10. BJaPG? [NFN>VWX[]^O>j` - kTElG QWaFIJ L@^@O\]PLrNMOxz VDO@UM@OT^]eSLYIbA JGZYD d CJmZDFLOaJ j WRAEHI 31 dAGHNFR e.g. 2554 >NFNB]G QWaFJI MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g HTExa MKSChSiKhebHTExa MKd]| mGDIPCKDI mDyDE}R_lzT cDIfD\Ib EU[ FZ N\`qa[R>NFN`X`R MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g HTExa MKSChSiKhebHTExa MKd]| mGDIPCKDI mDyDE}R_lzT cDIfD\Ib EU[ QWaFJI MDTDEhebMt_CE}g - mtQyJ TiDHmxaM[EDTDLMKmJIQEPfcg_EbYGD_W
_=ON>\_?G>HR Iq[K S>q[ kNYS>q [ }Pr RN LMNSGZ NY
(SGZ HY : =NB) CJmZDFLOaJ j WRAEHI 31 dAGHNFR e.g. 2555
7,480,000 24,674,824 111,382,397 675,031 3,000,000 13,844,991 161,057,243
32,558,219 21,975 165,000 32,745,194
(950,916) (360,000) (1,310,916)
7,480,000 24,674,824 142,989,700 697,006 3,000,000 13,649,991 192,491,521
(24,674,824) (70,970,196) (674,994) (2,999,999) (8,879,593) (108,199,606) 52,857,637
(19,793,077) (558) (1,413,577) (21,207,212) 11,537,982
610,054 359,999 970,053 (340,863)
(24,674,824) (90,153,219) (675,552) (2,999,999) (9,933,171) (128,436,765) 64,054,756
12,670,346
21,207,212
123
CJmZDFLOaJ j WRAEHI 31 dAGHNFR e.g. 2553 >NFNB]G QWaFJI MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g HTExa MKSChSiKhebHTExa MKd]| mGDIPCKDI mDyDE}R_lzT cDIfD\Ib EU[ FZ N\`qa[R>NFN`X`R MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g HTExa MKSChSiKhebHTExa MKd]| mGDIPCKDI mDyDE}R_lzT cDIfD\Ib EU[ QWaFJI MDTDEhebMt_CE}g - mtQyJ TiDHmxaM[EDTDLMKmJIQEPfcg_EbYGD_W
_=ON>\_?G>HR Iq[K S>q[ kNYS>q [ }Pr RN LMNSGZ NY
(SGZ HY : =NB) CJmZDFLOaJ j WRAEHI 31 dAGHNFR e.g. 2554
7,480,000 24,674,824 96,924,607 675,031 3,000,000 10,208,295 142,962,757
34,880,960 3,936,696 38,817,656
(20,423,170) (300,000) (20,723,170)
7,480,000 24,674,824 111,382,397 675,031 3,000,000 13,844,991 161,057,243
(24,674,824) (79,651,371) (674,994) (2,999,999) (8,185,070) (116,186,258) 26,776,499
(11,675,824) (994,522) (12,670,346) 26,147,310
20,356,999 299,999 20,656,998 (66,172)
(24,674,824) (70,970,196) (674,994) (2,999,999) (8,879,593) (108,199,606) 52,857,637
10,981,902
12,670,346
>BYROGEUzRDSWJG ^c@T>eSLVO@^@bVJ\]K A\WcUZG `CK Z@YLUvc`YZFM@OTZBYOAVVDO@^@RrYMcLYbGM^c@T>eSLVO@^@ >P>V x AGYRDS 31 }GYA@^V E.Q. 2555 \]P 2554 ta@YAYTZBY 87.32 ]K @YF@R \]P 78.53 ]K @YF@R W@V]a@JGF
124
>NFNB]G QWaFJI MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g cDIfD\Ib EU[ FZ N\`qa[R>NFN`X`R MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g cDIfD\Ib EU[ QWaFJI MDTDEhebMt_CE}g - mtQyJ TiDHmxaM[EDTDLMKmJIQEPfcg_EbYGD_W
>NFNB]G QWaFJI MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g cDIfD\Ib EU[ FZ N\`qa[R>NFN`X`R MDTDEhebmJaK_eRCmE| DK HTExa MKSChSiKSJFSPKhebMt X _CE}g cDIfD\Ib EU[ QWaFJI MDTDEhebMt_CE}g - mtQyJ TiDHmxaM[EDTDLMKmJIQEPfcg_EbYGD_W
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
_=ON>\_?G\yeNXO?LON> Iq[K S>q[ kNYS>q [ }Pr RN LMNSGZ NY
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2555
7,480,000 24,674,824 111,093,448 13,843,381 157,091,653
32,485,134 32,485,134
(950,916) (360,000) (1,310,916)
7,480,000 24,674,824 142,627,666 13,483,381 188,265,871
(24,674,824) (70,681,353) (8,877,984) (104,234,161) 52,857,492
(19,793,079) (1,384,547) (21,177,626) 11,307,508
610,054 359,999 970,053 (340,863)
(24,674,824) (89,864,378) (9,902,532) (124,441,734) 63,824,137
12,670,346
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2553
21,177,626 _=ON>\_?G\yeNXO?LON> Iq[K S>q[ kNYS>q[ }Pr RN LMNSGZ NY
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
7,480,000 24,674,824 96,635,658 10,206,685 138,997,167
34,880,960 3,936,696 38,817,656
(20,423,170) (300,000) (20,723,170)
7,480,000 24,674,824 111,093,448 13,843,381 157,091,653
(24,674,824) (79,362,528) (8,183,461) (112,220,813) 26,776,354
(11,675,824) (994,522) (12,670,346) 26,147,310
20,356,999 299,999 20,656,998 (66,172)
(24,674,824) (70,681,353) (8,877,984) (104,234,161) 52,857,492
10,981,902
12,670,346
mJIQEPfcgQWaSFP TiDHmxaM[EDTD\[Fhe| UhSicKP d]| KDIMcRidIKNCDEHKJIH fDbCJYCDE[WEDTDQtICiMI\PCTiD HmxaM[EDTDmbm[ } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 YGDIUIHKJI 83.36 e| DINDQ heb 74.57 e| DI NDQ SD[eGDFPN
125
11. kGAE?R^C` X<M <H>WR >A x AGYRDS 31 }GYA@^V E.Q. 2555 \]P 2554 >BYROGEUzIVcVDWAG WYuLZFOB oGRTNl YyNO\MOV^LVEBATWLOz OPbAc@ZWBJWGZd 12. `?GB>AeYn }RZ SR]G\HJYG[qaG mJIQEPfcgk[i\[tIHUWcIMxaI } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc _=ON>\_?G>HR 2555 2554 mJQyJCDEH]iD Vx XMmJQyJCDEH]iD YGD\IiDcmJQyJCDEH]iDMMC EU[ mJQyJCDEH]iDSPFYiDc_EbYGD_W mJQyJCDEH]iD - mtQyJ HKJI_EbCPIhebHKJI[PFYGD EU[mJIQEPfcgk[i\[tIHUWcIMxaI
10,797,855 3,251,352 14,049,207 (2,364,208) 11,684,999 60,418,267 72,103,266
13,445,673 (94,593) 13,351,080 (2,553,225) 10,797,855 61,732,329 72,530,184
(SGZ HY : =NB) _=ON>\_?G\yeNXO?LON> 2555 2554 10,797,855 3,251,352 14,049,207 (2,364,208) 11,684,999 60,392,262 72,077,261
13,445,673 (94,593) 13,351,080 (2,553,225) 10,797,855 61,723,529 72,521,384
13. \_?G\=?O\O?G=AuTJVWX\_?GODrYqR>XYX`AGK LNO`pN=AGON>\_?G HKJIHNJCHCJINPn]WhebHKJICR|cx[EbcbmPIYDCmwDNP X ICDEHKJI } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc (SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 HKJIHNJCHCJINPn]WYDCmwDNPICDEHKJI HKJICR|cx[EbcbmPIYDCmwDNP X ICDEHKJI EU[
14,723,522 40,000,000 54,723,522
75,521,121 20,000,000 95,521,121
FOB oGRIJK Ra@>GHH@TZBYTFBMTMBYFGHCDMFG }Y@^@OE@xBCUz?@U`YNOPTRQb]@U\bcZ AZTZBYOAV 100.50 ]K @YF@R LGWO@JLMTFD dUOK LU]P MOR WcLND AZTZBYJGZM]c@A^a d@NOPMGYyJUMOOVM@OF@ZRc@Y\]PH@WB>YBR uLZMOOVM@O FOB oGRIJK Ra@>GHH@MvKUeVTZBYOPUP>GYMG d F}Y@^@OE@xBCUz?@U`YNOPTRQ>LZ\bcZ yJULLM WGA >GHH@`CK TZBY OPUPTA]@NOPV@x 3 TJeLY LGWO@JLMTFD dUOK LU]P 5.10 – 5.50 WcLND yJUIVcVDb]GMNOPMGY
126
14. \Lr NSGJOK N>Fr N HY| D\IW XCDET| D } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc
HY| D\IW XCDET| D - CJYCDEQWaHCWacUL| MKCPI HY| D\IW XCDET| D - CJYCDEMxaI EU[
(SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 40,902,889 36,599,340 15,030,888 6,875,201 55,933,777 43,474,541
15. SGJ`K ?GENR`AuuN\TZ NON>\_?G \IW XmJISD[mPnnDH]iDCDEHKJI } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 _EbCMNF| Uc (SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 \IW XmJISD[mPnnDH]iDCDEHKJI 2,343,609 3,455,884 \PC FMCHNW XcYiDcEMSPFNPn]W (249,039) (376,742) mtQyJ 2,094,570 3,079,142 \PC \IW XmJISD[mPnnDH]iDCDEHKJIQWawK CGD\IF]GDEbzDcdI\I Ka _W (887,684) (984,577) \IW XmJISD[mPnnDH]iDCDEHKJIQWawK CGD\IF]GDEbHCJI\I Ka _W hSik[iHCJI\| D_W 1,206,886 2,094,565
16. oN>X DOeAG W^>XsYTGn k[_eGAO_NGSWA_[[OLNO_NG NEJ OPQ[WlTEKCDE{e_Eblc]IgLMKfIPCKDI\ePKMMCYDCKDISD[fEbED]NPnnPSJT| [t TEMKhEKKDI kQcV Ka YPFH_` IlTEKCDE{e_Eblc]IgQWaCGD\IFkU| QWak[ikF| YFP d\| [WCMKQtI YGDIUITiDd]| YiDcQWaNIP Q CdIKNCGDkELDFQtIHN`FHmE` YSD[lTEKCDE{e_Eblc]IgQWaCGD\IFkU| mGD\EPN_W mJ XImtFUPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 [WFKP IW X
S| IQtINEJCDE_P YYtNIP S| IQtIFMCHNW Xc EU[
(SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 1,108,795 990,674 470,069 425,315 1,578,864 1,415,989
CDEH_eWacIh_eKdI[ReTiD_P YYtNIP LMKzDEb{RCfPISD[lTEKCDE{e_Eblc]IgQWaCGD\IFkU| mGD\EPN_W mJ XImtFUPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 [WFKP IW X
127
(SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 [ReTiD_P YYtNIP LMKzDEb{RCfPISD[lTEKCDE{e_Eblc]IgS|IKUF S| IQtINEJCDE_P YYtNIP S| IQtIFMCHNW Xc YiDc]GDEbEb\UiDKKUF [ReTiD_P YYtNIP LMKzDEb{RCfPISD[lTEKCDE{e_Eblc]Ig_eDcKUF
12,880,943 1,108,795 470,069 (209,605) 14,250,202
11,464,954 990,674 425,315 12,880,943
L| Mm[[SJ DIdICDE_Eb[D}CDESD[\ePCCDET}JSjDmSEg _EbCPIzPcQWad]| dICDETGDIU}zDEb{RCfPI SD[lTEKCDE{e_Eblc]IgQWaCGD\IFkU| } UPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 [WFKP SiMk_IW X kr [`RRE?BN_ON>\_?GVWX^>XTNO>gN`E>n MPSEDTJFeF CDEHfJa[L XILMKHKJIHFxMIdIMIDTS MPSEDQtffezDf MDctHCOW c} MPSEDCDEeDMMC MDctSGaDCUiD 21 _W MDct 21-30 _W MDct 31-40 _W MDct 41-50 _W MDct 50 _W L XIk_
_=ON>\_?G>HRVWX _=ON>\_?G\yeNXO?LON> 3.7097% SiM_W 3.00% \Ex M 8.00% SiM_W 5.00% LMKMPSED[E}bkQc_W f.j. 2551 60 _W 26% 26% 28% 10% 0%
17. B=?_RmB=?kM WAETA AGW{rNOP>Z^z `YM@OFOB b@ORrYuLZFOB oGR YGYd TEeSLJa@OZIAK ~SZ^A@V>@V@O{`YM@OJa@TYB YZ@YLUc@ Z WcLTYeSLZuLZFOB oGR TEeSL>OK @Z_]WLF\RYWcL_vK{eLbrKY\]PTNl YNOPyUCYzWLc _vKRDSVD>Ac YIJK T>DULeSY \]PTEeSLJa@OZ IAK Z~S y^OZ>OK @ZuLZRrYRDSTbV@P>V 18. ETAkp=?JD>=<BqL<=C W@VEOPO@CFGHHGWFB OBoGRVb@CYta@MGJ E.Q. 2535 FOBoGRtPWK LZtGJ>OOMa@IO>rR}BNOPta@ND >cAYbY~ZS IAK TNl YRrY>a@OLZW@VM bV@UIVcYKLUMAc@OK LU]PbK @uLZMa@IO>rR}BNOPta@ND b]GZbGMJK AUULJu@JRrY>P>VUM V@ ({K @ VD ) tYMAc @ RrY >a @ OLZYD td PVD ta @ YAYIVcYK L UMAc@ OK LU]P>BF uLZRrY tJRPTFD U Y RrY >a @ OLZW@V M bV@UYD dtPYa@V@tc@UTZBYNG Y_]IVcIJK
128
19. FDGAQR AYO_M =C 19.1 W@VVWBRDSNOPCrV>@VGH_vK{eLbrKY^OGZd RDS 42/2555 TVeSLAGYRDS 24 TVo@UY E.Q. 2555 LYrVWG B`bK tc@UTZBY NG Y_]\Mc_K {v e LbrKY`YLGWO@brKY]P 0.50 F@R ta@YAY 12,000,000 brKY TNl Yta@YAYTZBY 6 ]K @YF@R yJUtc@UTZBYNG Y_]`bK \Mc_K {v eLbrKY\]K A`YAGYRDS 23 E o?@^V E.Q. 2555 19.2 SD[[SJQWa_Eb]t[mD[Pn{R|wxM\t|ITEPKX QWa 41/2554 H[xaMUPIQWa 26 H[ODcI f.j. 2554 MIt[SP Jd\| YiDcHKJI _P I{ehCi{| RwxM\t|IdIMPSED\t|Ieb 0.75 NDQ YGDIUI 12,000,000 \t|I H_` IYGDIUIHKJI 9 e| DINDQ lFcYiDcHKJI_P I{ed\| hCi{| wR xM\t|Ihe| UdIUPIQWa 25 f¦OzDT[ f.j. 2554 20. ZM =K[V _M=C>=<ORBsjP ^c@`CK tc@UW@V]GMoxP >a@bOGFND >B dY>rJAGYRDS 31 }GYA@^V E.Q. 2555 \]P 2554 RDSTMBJt@M ^c@`CK tc@URDS >a@^GH VDJZG YD d
M@OTN]DSUY\N]Z`Y>BY^K @>a@TOltOvN ^c@`CK tc@UEYGMZ@Y ^c@T>eSLVO@^@\]P^c@WGJta@bYc@U ^c@TCc@ ^c@>cZT>OB VM@Ou@U\]PtGJO@UM@OEBTQo ^c@M@O>eSL>@O
DSB=?FDGA?W< 2555 2554 (18,495,808) (29,742,646) 116,764,382 87,080,139 26,615,208 18,146,876 145,555,468 103,112,860 21,009,896 23,665,149 15,057,700 15,512,252
(LAM WC : S=E) DSB=?FDGAF]^=PBG_B=? 2555 2554 (18,495,808) (29,742,646) 114,860,073 86,940,699 25,123,255 18,197,150 145,555,468 103,112,860 21,009,896 23,665,149 15,057,700 15,512,252
21. FZ NE[=VBGO>>RON>VWX Dr=>?SN> 21.1 Ti D SMNhQICEE[CDEIW HX _` I_Eblc]Ig QWa Yi D cd\| hCi C EE[CDELMKNEJ OP Q SD[[DSED 90 LMK fEbED]NPnnPSJNEJ OPQ[\D]IYGDCPF lFck[iEU[HKJIHFxMIheb{e_Eblc]IgQWaHCWacUL| MKQWaYiDcd\| CPN CEE[CDEV Ka FGDEKSGDh\IiKH_` I{R|NEJ\DELMKNEJOPQF| Uc 21.2 TiDSMNhQI{R|NEJ \DEIW HX _` ITiDSMNhQIQWaH_` ISPUHKJI kF| hCi HKJIHFxMI HKJIEDKUPe TiDfD\Ibheb CMKQtImGDEMKHeW XcK]WfQWaYiDcd\| hCi{| NR EJ \DELMKNEJ OPQ SD[_EbCDjT}bCEE[CDECGDCPNSeDFQtIQWa QY.24/2552 HExa MK L| MCGD\IFHCWacUCPNCEE[CDEheb{R|NEJ \DELMKNEJ OPQQWaMMC\ePCQEPfcgeKUPIQWa 20 CEC§DT[ f.j. 2552 21.3 mGD\EPN_W mJ XImtFUPIQWa 31 yPIUDT[ f.j. 2555 heb 2554 TiDSMNhQIQWaYiDcd\| {| NR EJ \DEmGDTPn SD[ [DSE DICDENPn]W NPNQWa 24 (_EPN_EtK 2552) HExa MK “CDEH_J FH{cL| M[ReHCWacUCPNNtTTe\Ex MCJYCDE QWaHCWacUL| MKCPI” [WFKP IW X
129
(SGZ HY : =NB) _=ON>\_?G>HRVWX_=ON>\_?G\yeNXO?LON> 2555 2554 10,841,360 10,791,313 480,096 467,460 11,321,456 11,258,773
{e_Eblc]IgEbcbmPIX {e_Eblc]Ig\ePKMMCYDCKDI EU[
22. t=sHFDGAXmV ?@oDTZBYIJK YBWFB ^r ^]uLZFOBoGR\]PFOB oGRUcLU>a@bOGFND >B dY>rJAGYRDS 31 }GYA@^V E.Q. 2555 ^a@YAx`Y LGWO@OK LU]P 23 \]P>a@bOGFND >B dY>rJAGYRDS 31 }GYA@^V E.Q. 2554 ^a@YAx`YLGWO@OK LU]P 25 \]POK LU]P 30 W@V]a@JGF uLZMa@IO>rR}Bb]GZt@MNOGFNOrZO@UIJK \]P^c@`CK tc@URDSIVc{eLTNl YO@UIJK \]P^c@`CK tc@U`YM@O ^a@YAx?@oDW@VNOPVA]OGo @MO yJUFOB oGRUcLUIVcVD?@OP?@oDTZBYIJK YBWFB ^r ^]TYeSLZt@MVD_]Ja@TYBYZ@Y u@JRrY 23. ?=CB=?SR\[HBRSSTZZONOPBG_B=?EHIFBHICWbV JDBRA 23.1 TZBY]ZRrY`YFOBoGRUcLU\]PFOBoGROcAV
[aIJS?GsRE
S?GsRE?M W< FOB oGR yC^>@VG^^D ta@MGJ OAV
[aIJS?GsRE
S?GsRECM JC FOB oGR NxBAO@ ta@MGJ S?GsRE?M W< FOB oGR yC^>@VG^^D ta@MGJ OAV
Q?PFtE BG_B=?
ORBsjP ZW=<kR<^RAl`
McL>OK @Z
_vK{eLbrKY
(SGZ HY : =NB) DSB=?FDGA?W< kRmkM WAFDGAODETA(?V JCOP) WGlHkMWAXmV FkHC j WRAEHI j WRAEHI j WRAEHI j WRAEHI 31 lRAW=Z< 31 lRAW=Z< 31 lRAW=Z< 31 lRAW=Z< ^.U. 2555 ^.U. 2554 ^.U. 2555 ^.U. 2554 36.21
36.21
45,265,936 45,265,936
45,128,971 45,128,971
(SGZ HY : =NB) DSB=?FDGAF]^=PBG_B=? kRmkM WAFDGAODETA(?V JCOP) WGlH?=Z=ETA j WRAEHI j WRAEHI j WRAEHI j WRAEHI 31 lRAW=Z< 31 lRAW=Z< 31 lRAW=Z< 31 lRAW=Z< ^.U. 2555 ^.U. 2554 ^.U. 2555 ^.U. 2554
Q?PFtE BG_B=?
ORBsjP ZW=<kR<^RAl`
^K @L>GZb@ OB VROGEUz
_vK{eLbrKY
85.70
99.99
85,397,209
99,631,610
McL>OK @Z
_vK{eLbrKY
36.21
36.21
43,983,619 129,380,828
43,983,619 143,615,229
130
`YAGYRDS 30 VB{Yr @UY E.Q. 2555 FOB oGRIJK u@UTZBY]ZRrY`YFOB oGRUcLU`bK FOB oGR }@YO@ ta@MGJ ~ZS TNl Y FOB oGRRDSTMDSUAuK LZMGYyJUVD_K {v eLbrKY\]PMOOVM@OOcAVMGY ta@YAYTZBY 18 ]K @YF@R (brKY>@VGHta@YAY 15,000 brKY Vv]^c@brKY]P 1,200 F@R) >cZ_]`bK LWG O@M@O{eLbrKY`YFOB oGRUcLU]J]Zt@MTJBVOK LU]P 99.99 Tb]eLOK LU ]P 85.70 yJUVDM@OTN]DSUY\N]Z>cAYIJK T>DU`YFOB oGRUcLURDSIVcIJK Ra@`bK FOB oGR`bHc>H v T>DULa@Y@t`YM@O ^AF^rVta@YAY 5.48 ]K @YF@R \>JZ`YLZ^zNOPMLFLeSYuLZ>cAYuLZTtK @uLZ?@U`WK ZFM@OTZBYOAV\]PMa@IO t@MM@Ou@UTZBY]ZRrY ta@YAYTZBY 3.76 ]K @YF@R \>JZ`YFGHCDO@UIJK LeSY?@U`WK ZFMa@IOu@JRrYTmE@P MBtM@O (JvbV@UTbWr 23.3) 23.2 TZBYMvKUeVOPUP>GYt@MFr d ^^]\]PMBtM@ORDSTMDSUAuK LZMGY
=]FFWBJa\OJaYHkr [_OAG IDKjJEJID _UlE¨DEUJQcD IDc_}JyDI _UlE¨DEUJQcD IDK_EbUED HMTEfDIJ] IDKmDUfEQJfcg UEwDUEUJU P Ig IDKmDUIEW zUmPISg IDczTJI HeJjmtTIyEm IDc_EDl[Qcg _UlE¨DEUJQcD IDc_EbmJQyJ hmKjEP}cg IDcMGDIUc HeJjmtTIyEm O?LON>BJa\OJaYHkr [_OAG NEJOPQ yDIED YGDCPF NEJOPQ zR[CJ DnYIg YGDCPF NEJ OPQ UEDyDI YGDCPF NEJ OPQ jJEJ]cP HCWcESJ YGDCPF NEJ OPQ zRHf]E YGDCPF NEJ OPQ l]TyDIW YGDCPF NEJ OPQ m\mJI YGDCPF NEJOPQ N| DI_EbYUN YGDCPF [ReIJyJjJEJID_UlE¨DEUJQcD m[DT[EPCh[i m[DT[m\fPIygHfxaMmSEW EU[
_=ON>\_?G>HR >A =\_?GODr LZ NYTMN>XFqG \_?GODr
WAO@lX FHNR`AReAGdn
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
CEE[CDE CEE[CDE CEE[CDE CEE[CDE nDSJmIJQLMKCEE[CDE nDSJmIJQLMKCEE[CDE nDSJmIJQLMKCEE[CDE {R|YFP CDE i DcLDc nDSJmIJQLMKCEE[CDE
63,822,000 5,913,000 9,050,000 100,000 1,000,000 4,000,000 1,000,000 1,000,000 -
104,000,000 1,070,000 4,750,000 4,000,000
CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI
11,400,000 3,000,000 2,700,000 4,000,000 1,000,000 650,000 1,200,000 109,835,000
51,068,300 14,000,000 11,150,000 9,000,000 29,000,000 92,000,000 2,300,000 1,200,000 530,000 800,000 324,868,300
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2555
GsY=NYON>F?P Er GB]G\_?GODrYqR >XSHZ N_OAG
95,822,000 760,000 1,000,000 4,000,000 -
72,000,000 6,223,000 13,800,000 100,000 1,000,000 1,000,000 4,000,000
3.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.00 - 4.50 % SiM_W 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.80 % SiM_W
11,400,000 17,000,000 13,130,000 8,000,000 41,000,000 33,000,000 650,000 2,500,000 228,262,000
51,068,300 700,000 1,000,000 2,000,000 1,000,000 1,200,000 530,000 800,000 156,421,300
4.80 - 5.00 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 4.80 % SiM_W 4.80 % SiM_W 4.80 % SiM_W 4.80 % SiM_W
HKJICR|cx[FPKCeiDUkF| MMCH_` ISPU mPnnDd]| HKJIk[i[W\ePCQEPfcgTG XD_EbCPI CGD\IF]GDEbTxIH[xaMQUK wD[
131
=]FFWBJa\OJaYHkr [_OAG IDKjJEJID _UlE¨DEUJQcD IDc_}JyDI _UlE¨DEUJQcD IDK_EbUED HMTEfDIJ] IDKmDUfEQJfcg UEwDUEUJU P Ig IDKmDUIEW zUmPISg IDczTJI HeJjmtTIyEm IDc_EDl[Qcg _UlE¨DEUJQcD IDc_EbmJQyJ hmKjEP}cg IDcMGDIUc HeJjmtTIyEm O?LON>BJa\OJaYHkr [_OAG NEJOPQ yDIED YGDCPF NEJOPQ zR[CJ DnYIg YGDCPF NEJOPQ UEDyDI YGDCPF NEJOPQ jJEJ]cP HCWcESJ YGDCPF NEJOPQ zRHf]E YGDCPF NEJOPQ l]TyDIW YGDCPF NEJOPQ m\mJI YGDCPF NEJOPQ N| DI_EbYUN YGDCPF [ReIJyJT} t jJEJID m[DT[EPCh[i m[DT[m\fPIygHfxaMmSEW EU[
_=ON>\_?G\yeNXO?LON> >A =\_?GODr LZ NYTMN>XFqG \_?GODr
WAO@lX FHNR`AReAGdn
Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2554
CEE[CDE CEE[CDE CEE[CDE CEE[CDE nDSJmIJQLMKCEE[CDE nDSJmIJQLMKCEE[CDE nDSJmIJQLMKCEE[CDE {R|YFP CDE i DcLDc nDSJmIJQLMKCEE[CDE
34,000,000 5,913,000 9,050,000 100,000 1,000,000 4,000,000 1,000,000 1,000,000 -
104,000,000 1,070,000 4,750,000 4,000,000
CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI
11,400,000 3,000,000 2,700,000 4,000,000 1,000,000 650,000 1,200,000 80,013,000
14,000,000 11,150,000 9,000,000 39,000,000 32,000,000 2,300,000 1,200,000 530,000 800,000 223,800,000
(SGZ HY : =NB) Y[PF_\SWq[ l HAGBJa 31 dAGHNFR e.g. 2555
GsY=NYON>F?P Er GB]G\_?GODrYqR >XSHZ N_OAG
(66,000,000) (760,000) (1,000,000) (4,000,000) -
72,000,000 6,223,000 13,800,000 100,000 1,000,000 1,000,000 4,000,000
3.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.80 % SiM_W 4.00 - 4.80 % SiM_W 4.80 % SiM_W
(11,400,000) (17,000,000) (13,150,000) (8,000,000) (41,000,000) (33,000,000) (650,000) (2,500,000) (198,460,000)
700,000 1,000,000 2,000,000 1,000,000 1,200,000 530,000 800,000 105,353,000
4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 3.00 - 4.80 % SiM_W 4.80 % SiM_W 4.80 % SiM_W 4.80 % SiM_W 4.80 % SiM_W
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132
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473,282
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311,429 543,866 4,812 44,055 48,132 48,132 192,526
3,189,222 726,856 333,060 4,603 46,027 184,110 34,849 56,531 -
1,985,661 311,429 543,866 4,812 44,055 48,132 48,132 192,526
2,715,940 726,856 333,060 4,603 46,027 184,110 34,849 56,531 -
CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI CEE[CDEheb{R|wxM\t|IEiU[CPI
59,967 156,493 64,701 53,655 305,096 204,427 82,418
529,726 133,511 57,794 56,683 182,896 141,348 26,017 31,633
59,967 156,493 64,701 53,655 305,096 204,427 82,418
412,274 133,511 57,774 56,683 182,896 141,348 26,017 31,633
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1,972,815 13,810,547 153,135
5,407,905 226,633
435,747 -
357,000 7,333,659 281,167
76,300 3,551,719 17,426,121 65,245
CEE[CDEheb{R|wxM\t|IEiU[CPI
CEE[CDEheb{R|wxM\t|IEiU[CPI
CEE[CDEheb{R|wxM\t|IEiU[CPI -
639,581 4,800
CEE[CDEheb{R|wxM\t|IEiU[CPI (416,119) 41,637 30,775
(62,098) -
10,675,090 272,823
4,556,562 40,370
1,211,608
1,112,320
CEE[CDEheb{R|wxM\t|IEiU[CPI
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362,814
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186,647 432,461 38,650
20,000 1,378,721
2,172,716 803,526 -
CEE[CDEheb{R|wxM\t|IEiU[CPI
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882,000
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CEE[CDEheb{R|wxM\t|IEiU[CPI 557,679 154,656,245 2,961,901 383,166
324,000 115,063,469 1,762,117 -
557,679 154,656,245 2,961,901 383,166
324,000 115,063,469 1,762,117 -
432,490 77,257,498 1,153,346 31,745
113,400 72,964,885 154,000 -
432,490 77,257,498 1,153,346 31,745
113,400 72,964,885 154,000 -
96,000 68,767,483 449,827 63,907
96,000 92,708,174 357,903 -
96,000 68,767,483 449,827 63,907
96,000 92,708,174 357,903 -
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CEE[CDEheb{R|wxM\t|IEiU[CPI 388,358 11,590 72,000
597,739 155,900 10,032,548 1,136,777 -
388,358 11,590 72,000
597,739 155,900 10,032,548 1,136,777 -
3,504,425 48,000 3,244,588 99,770 46,775
48,000 3,617,766 -
3,504,425 48,000 3,244,588 99,770 46,775
48,000 3,617,766 -
800,000 91,186,541 824,733 856,414
300,000 84,430,926 140,600 480,000
800,000 91,186,541 824,733 856,414
300,000 84,430,926 140,600 480,000
47,855 10,941,461
132,410 11,675,499
47,855 10,941,461
132,410 11,675,499
33,600 3,620,798
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33,600 3,620,798
4,133,404
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2,000 7,200,985
CEE[CDEheb{R|wxM\t|IEiU[CPI 492,185 2,853,220 9,408,577 157,775 -
401,545 5,590,570 2,172,716 1,645,808 314,200 8,224
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401,545 5,590,570 2,172,716 1,645,808 314,200 8,224
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4,760,312 247,931 3,000 2,000
3,782,279 240,000
4,760,312 247,931
3,782,279 240,000
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2555 2554 284,129 159,233 -
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110,921,396 122,267,435 2,730,790 235,919,621
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139
o°¤¼¨ µ µ¦Á ·
· ¦´¡¥r¦ª¤ ® ¸Ê· ¦ª¤ nª ° ¼o º°®»o ¦µ¥Å o µ µ¦ µ¥ ¦µ¥Å o¦ª¤ εŦ ´Ê o εŦ( µ » )» · εŦ( µ » ) n°®»o ( µ )
e 2555 721,991 311,611 410,379 836,435 857,163 430,134 1,874 0.16
e 2554 695,171 296,825 398,346 679,845 704,406 328,229 13,682 1.14
e 2555
e 2554
(® nª¥ : ¡´ µ ) e 2553 598,873 194,563 404,309 608,051 624,281 303,707 15,570 1.30
°´ ¦µnª µ µ¦Á · 宦´ e ·Ê » ª´ ¸É 31 ´ ªµ ¤ °´ ¦µ εŦ» · °´ ¦µ ¨ °  µ · ¦´¡¥r °´ ¦µ ¨ °  ¼o º°®»o εŦ» · n°®»o Á · { ¨ n°®»o ¤¼¨ nµ µ¤ ´ ¸ n°®»o
0.22 0.26 0.46 0.16 0.50 33.28
e 2553 1.94 2.11 3.43 1.14 0.50 33.20
2.49 2.72 3.85 1.30 0.75 33.69
140
ε° · µ¥Â¨³ µ¦ª·Á ¦µ³®r µ ³ µ¦Á · ¨³ ¨ µ¦ εÁ · µ µ ³ µ¦Á · - µ¦Á · ¦ª¤ 2.1
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141
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142
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143
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145
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146
ANNUAL REPORT 2012
147
Income Structure Boutique Newcity Public Company Limited Domestic Sales Ready-made clothes
2012
2011
Thousand
%
Thousand
%
Thousand
686,541
79.80
120,450 24,418 831,409 28,939 860,348 21.61
14.00 2.84 96.64 3.36 100
505,477 200 128,397 46,374 680,448 27,014 707,462 13.39
71.45 0.03 18.15 6.55 96.18 3.82 100
444,897 71.30 1,528 0.24 125,235 20.07 26,292 4.21 597,952 95.83 25,990 4.17 623,942 100 18.86
Leather Service Miscellaneous items Total domestic sales Export sales Total sales Increase (Decrease) Domestic sales (%)
2010 %
Marketing and Competition Situation Marketing Structure and Major Competitor Group The company is classified under high-class lady fashion clothes outlets in Thailand the marketing of which can be divided according to its origin into three groups as follows: 1. Imported fashion goods 2. Imports of high fashion. 3. Fashion goods produced under license 4. Fashion goods designed locally Presently, although there are quite a number of traders under the above mentioned four groups, but none can be classified as major players and the company can still be classified as a major company when compared to others in general. In this year the trade liberalization brings about foreign products having vastly flowed into domestic market. Fashion products of normal class are newly more imported. Although these are eminent brand name products, their quality are not in the high end due to they are made by a country having low standard of labor. As to their price is really low, market share of those products are materially escalated and would prolonged with growth. Accordingly, the market is currently competitive in creating acknowledgment of customers and definite comprehension of customers in quality of various classes of the products.
148
Risk factors
1.1 Business risks Business risks of the Company are categorized as follows 1.1.1Risk in the political demonstration During several years ago Thailand has continuously encountered political turmoil resulting protracted political demonstrations which affect adversely to business operation. 1.1.2Risk in natural catastrophe Nowadays occurrence of various natural catastrophes is more frequently and their impact could not be really predictable. 1.1.3Risk in relation to shortage of labor and increasing labor wage This engenders the Company’s expansion becomes more harder These risks must be prudently assessed for continuously prompting adjustment of the plan in conformity with various situations. 1.2. Financial Risk Factors 2.1 Risk Management The company has no policy of making business in currency Exchange speculation or trade. 2.2 Interest Rates Risk Interest rates risk occurs from changes in the market interest rates impacting the operation and cash flow status. As the company uses the interest rates specified by the banks, the company’s level of risk in cash, deposits, overdraws, and loans from financial institutions remain low. 2.3 Exchange Rates Risk As the company has had less foreign currency and liability occurring in the trade business exchange rates risk is, therefore, not significant. The company, thus, has not made any advanced exchange rates risk agreements. Moreover, the foreign loans made by the company were on a shortterm basis and from negotiable creditors, the forward exchange rates risk agreements have, therefore, not been undertaken. The company has entered forward contract during the year for protect exposure. As at December 31, 2012, the Company has forward contract 358,233 USD. 2.4 Credit Risks The company has had a careful credit policy with account receivables mostly from leading department stores having had good relations with the company for a long time. It is, therefore, expected that the company would not have much trouble asking for repayments. 2.5 Fair Values Since the company’s financial assets are mostly of a short-term type and loans bear the same rates as charged in the market, the company believes that just monetary values of company’s assets and liability will not be significantly different from accounting values of same.
149
1.3. Balance Sheet Interpretation Risk The companyâ&#x20AC;&#x2122;s balance sheet ending December 31, 2012,2011 and 2010 has won the approval of the auditor certified by both The Committee Controlling Auditing Profession and Securities Exchange Commission (SEC)
150
Shareholders and Management Shareholders. The first 10 major shareholders as of 29 March, 2012 NAME
No. of share 2,908,860
% 24.24
2. Mr. Panitarn Pavarolavidya
1,798,840
14.99
3. Mrs. Pravara Ekaraphanich
1,736,228
14.47
4. Sahapathana Inter-Holding PCL.
1,024,000
8.53
5. I.C.C. International PCL.
717,400
5.98
6. Mrs. Manothip Charkkrawantham
476,800
3.97
7. Wall Street Finance and Securities PCL.
380,400
3.17
8. New City (Bangkok) PCL.
344,300
2.87
9. Bangkok Insurance PCL.
307,200
2.56
10. I.D.F CO.
240,000
2.00
1. Mr.Pramothya - Mrs. Sirina Pavarolarvidya
151
Framework Management 1. Management Structure The companyâ&#x20AC;&#x2122;s management structure comprises the Board of Directors and two subcommittees to help supervise important issues of Directors , the Audit Committee, and, the Nomination and Remuneration Committee. Executive authority lies with the Executive Board, Administrative Directors and Department Managers. Authority and duties of each committee and those of the Managing Director are prescribed in writing in respective charters, and the Authority and Responsibilities of the Managing Director document which was approved by Board of Directors meeting No. 13 on December 26th, 2008, with the company secretary performing the duties required by the laws and assigned by the Board of Directors. 1. The Board of Directors The Board of Directors is established to oversee the business in the best interest of the company and the shareholders. It ensures that laws, objectives, policies, articles of association and resolutions of the Board of Directors and those of the assembly of shareholders are observed. All directors are required to discharge their duties in an accountable, careful and honest manner as a reasonable person would under the same circumstances and with the authority to engage in trading negotiations without any influence from their status as a director. The committee is comprised of eighth members: five from the management and ten non-executive directors, three of which are independent directors. This is consistent with the independent director ratio criteria which require that a registered company must have one third of the directors or at least three directors being independent directors. The committee is comprised of the followings
152
Name 1. Mr.Panitarn
Pavarolavidya
Board of Directors
Directorial Term
Chairman
At each annual general meeting, one-
2. Ms.Porntip
Vorathavornviwat
Managing Director
third of the directors have to retire
3. Mrs.Pravara
Ekaraphanich
Director
from the post. In the case where the
4. Mrs.Yaowret
Lertsukhontharos
Director
number of directors cannot be divided
5.Mrs.Kunyuma
Nonecome
Director
by three, the number of directors to
6. Mr.Prasert
Patradhilok
Independent Director
retire is to be closest to one-third.
and Chairman of the Audit
Directors who retire from the post
committee
may be re-elected.
7. Mr.Puchchong Vanichjakvong 8. Mr.Sermwong
Dhanasarnsilp
Independent Director and Audit committee Independent Director and Audit committee
Directors with authority to sign on behalf of the company Any two out of the eight following directors can sign and seal on behalf of the company. 1.
Mr.Panitarn Pavarolavidya
2. Ms.Porntip Vorathavornviwat
3.
Mrs.Pravara Ekaraphanich
4. Mrs.Yaowret Lertsukhontharos
5.
Mrs.Kunyuma Nonecome
6. Mr.Prasert Patradhilok
7. Mr. Puchchong Vanichjakvong Authority
8. Mr.Sermwong Dhanasarnsilp
1.
To appoint, remove and authorize consultants to the Board of Directors, to committees and/or to other individuals
2.
To approve engagement in a legal act, which is not a financial transaction, of the amount greater than the authority of the Executive Board
3.
To approve acceptance or cancellation of loans of the amount greater than the authority of the Executive Board
4.
To approve investment, sale of investment capital in ordinary shares and/or any other securities of the amount greater than the authority of the Executive Board
5.
To approve sourcing and investment in fixed assets of the amount greater than the authority of the Executive Board
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6.
To approve modification, destruction and disposal of fixed assets and intangible assets which are no longer in use, damaged, lost, destroyed, deteriorated and out of date, which are of the amount greater than the authority of the Executive Board
7.
To approve modification, change of price and destruction of raw materials and/or remaining inventories which are deteriorated or out of date, which are of the amount greater than the authority of the Executive Board
8.
To approve compromise or settlement of dispute by arbitration, complaint, filing of lawsuits and/or any legal proceeding on behalf of the company on matters which are not/or normal business course with an amount exceeding the authority of the Executive Board
9.
To propose to shareholders an increase or a decrease of capital, a change of share value; modification of memorandum, articles of association and/or objectives of the company
10.
To approve incorporation, merger or dissolution of subsidiaries
11.
To authorize the management, managerial employees of the company, or any other individual to act on their behalf
12.
To invite members of the management, executives, or relevant employees to provide explanations, opinions or documents as necessary
13.
To consult with specialists or company consultants (if any) or hire third-party consultants or specialists if necessary at the expense of the company
14.
To appoint and remove a company secretary
Duties and Responsibilities 1.
To establish directions, goals and business policies of the company
2.
To approve plans and annual budgets; to supervise the performance of the management in order to ensure effectiveness and compliance with the laws and established policies and plans
3.
To encourage the development of the policy of corporate governance, ethics and business code of ethics in written in order for company directors, executives and employees to observe as guideline in the conduct of the business
4.
To arrange for a sufficient internal control system in order to ensure that transactions are approved by authorized individuals, reviewed and recorded accounting reports ; and, to implement systems preventing inappropriate use of company assets
5.
Transactions with possible conflict of interests must be carefully reviewed, with a definite guideline to ensure the interests of the company and the shareholders. Individuals with interests may not be involved in the decision-making
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process. They must observe the requirements on the proper procedure and disclosure of transactions with possible conflict of interests. 6.
To approve the reviewed and/or audited financial reports, which have been approved by the Audit Committee
7.
To be equally responsible to all shareholders, and, to correctly, basely and transparently disclose information to shareholders and investors
8.
To acknowledge business management reports from the Executive Board
9.
To convene shareholders meetings by specified date, time, place and agenda as well as dividends (if any); and, to provide shareholders with opinions of the Board of Directors on the matters proposed to the shareholders. During the twenty-one days prior to each shareholder meeting, the company may stop share transfer registration by informing the shareholders at the headquarters and the branch offices at least fourteen days prior to the day of share transfer registration suspension. Alternatively, a record date (RD) may be determined no longer than two months prior to the day of any shareholders meeting, and the share registration book closure date must be one day after the record date. This is to compile a list of names under Section 225 of the Securities and Exchange Act, in order to determine the right to attend shareholders meeting and to receive dividends.
10.
To prepare the Report on the Company Board of Directorsâ&#x20AC;&#x2122; Responsibilities for Financial Statements and disclose it in the annual report of the company ( 56-2 Form) and the annual disclosure report ( 56-1 From )
11.
To follow up on documents to be submitted to relevant regulatory agencies, in order to ensure that the statements or the items are correct as per the data appearing in the account documents, the registration or any other document of the company
12.
To approve the charter of the Board of Directors and/or other committees
13.
To engage in any other action, which is beyond the authority of the Executive Board, or which the Board of Directors deems appropriate 2. Subcommittees 2.1 Audit Committee The Board of Directors has appointed three directors as members of the Audit
Committee in accordance with the announcement of the Capital Market Supervisory Board to provide assistance to the Good Corporate Governance of the Board of Directors, particularly in the area of financial reporting, internal control and compliance with laws and regulations. Members of the Audit Committee are as below:
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Name 1. Mr. Prasert Patradhilok
Position Chairman of Audit Committee
Period April 2012 -April 2013
With expertise in the areas of accounting and finance 2. Mr. Puchchong Vanichjakvong
Audit Committee
April 2012 -April 2013
3. Mr.Sermwong Dhanasarnsilp
Audit Committee
April 2012 -April 2013
Authority 1.
To ensure correct understanding among auditors, company directors and internal audit unit
2.
To invite executives, members of the management, internal audit unit, or relevant employees to provide explanations, opinions or documents as necessary. The Audit Committee also has the authority to access corporate documents of all levels.
3.
To inquire relevant individuals and matters within the extent of authority and duties of the Audit Committee
4.
To consult with specialists or company consultants (if any), or hire third-party consultants or specialists, if necessary, at the expense of the company
Duties and Responsibilities 1.
To ensure correct and sufficient financial reporting of the company
2.
To ensure availability of appropriate and effective internal control and internal audit systems; to determine the independence of the internal audit unit; and, to opine on appointment, transfer, termination of the head of internal control unit or any other unit responsible for internal audit
3.
To ensure that the company complies with the laws on securities and stock exchange, Stock Exchange of Thailand regulations and laws relating to the business of the company
4.
To screen and nominate independent individuals as company auditors; propose the compensation for such individuals; and, engage in a meeting with auditors without the presence of members of the management at least once a year
5.
To review related transactions or transactions with possible conflict of interests to ensure compliance with the laws and regulations of the Stock Exchange of Thailand, in order to ascertain that such transactions are reasonable and in the best interests of the company
6.
To prepare the report of the Audit Committee for disclosure in the annual report of the company. The report must be signed by the Chairman of Audit Committee and contains the following information as a minimum:
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(A)
The opinion on correctness, completeness and credibility of the financial reports of the company
(B)
The opinion on sufficiency of the internal control system of the company
(C)
The opinion on compliance with the laws on securities and stock exchange, Stock Exchange of Thailand regulations and laws relating to the business of the company
(D)
The opinion on suitability of the auditors
(E)
The opinion on transactions with possible conflict of interests
(F)
The number of Audit Committee meetings and attendance of each member
(G)
The overall opinion or observation regarding the Audit Committee performance of duties under this charter
(H)
Other matters which the Audit Committee believes that shareholders and investors should be aware of that are within the extent of duties and responsibilities assigned by the Board of Directors
7.
In the case where the Audit Committee finds or suspects any of the following matters, which may have significant effect on the financial status and the operation of the company, the Audit Committee must report to the Board of Directors for suitable remedy within a timeframe deemed appropriate by the Audit Committee: (A)
Transactions with conflict of interests
(B)
Fraud, irregularity or significant defect of the internal control system
(C)
Violation of the laws on securities and stock exchange, Stock Exchange of Thailand regulations and laws relating to the business of the company
In the case where the Board of Directors or the responsible executives do not remedy the matter within the timeframe specified by the Audit Committee, a member of the Audit Committee may report such transaction or action to the Office of the Securities and Exchange Commission or the Stock Exchange of Thailand. 8.
To encourage the company to have an efficient risk management system and follow up on it
9.
To revise the Audit Committee Charter and propose it to the Board of Directors for their approval
10.
To engage in any other action as assigned by the Board of Directors at the agreement of the Audit Committee under the authority of company regulations and the laws The Audit Committee is directly responsible to the Board of Directors for the performance of duties above, while the
Board of Directors is directly responsible for actions of the company to third parties.
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2.2 Nomination and Remuneration Committee The Board of Directors has appointed three directors as members of Nomination and Remuneration Committee to provide assistance to the Good Corporate Governance of the Board of Directors. Nomination: Select and screen qualified individuals to be installed in the directorial positions of the company to ensure that all process is thoroughly transparent. Remuneration : Determine criteria and format of compensation paid to the directors in order to ensure that it is fair and transparent. Members of Nomination and Remuneration Committee are as below: Position
Name 1. Mr. Panitarn Pavarolavidya
Chairman of Nomination and
PERIOD April 2012 -April 2013
Remuneration Committee 2. Ms. Porntip Vorathavornviwat
Nomination and Remuneration
April 2012 -April 2013
Committee 3. Mrs.Pravara Ekaraphanich
Nomination and Remuneration
April 2012 -April 2013
Committee Authority 1.
To invite members of the management or relevant employees to provide explanations, opinions or documents as necessary.
2.
To consult with specialists or company consultants (if any) or hire third-party consultants or specialists if necessary at the expense of the company.
Duties and Responsibilities Nomination 1. 2.
To identify and screen individuals who are qualified to serve as company directors To review the background of selected individuals to ensure that they are qualified by their knowledge, competence, experience and expertise in accordance with company regulations and relevant laws
3.
To provide selection opinions or recommendations for the consideration of the Board of Directors
4.
To nominate selected individuals to the Board of Directors for consideration
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5.
To revise the Nomination and Remuneration Committee Charter, when needed, and propose it to the Board of Directors for their approval
6. To engage in any other action as assigned by the Board of Directors Remuneration 1. To evaluate the performance of the Board of Directors each year 2. To determine the remuneration of company directors on the basis of the operational performance of the company, the amount of remuneration approved by a shareholders meeting and the amount paid in the prior year; and, to propose the determined amount to the Board of Directors for their consideration and to the shareholders meeting for approval 3. To determine the remuneration for company directors on the basis of performance, as well as, duties and responsibilities, which is not in excess of the amount approved by the shareholders; and, to propose the determined amount to the Board of Directors for approval 4. To determine the remuneration for members of the Nomination and Remuneration Committee (those who are not company directors) on the basis of performance as well as duties and responsibilities; and, to propose the determined amount to the Board of Directors for approval 5. To revise the Nomination and Remuneration Committee Charter and propose it to the Board of Directors for approval 6.
To engage in any other action as assigned by the Board of Directors 3. Executive 3.1 Executive Board The Board of Directors appoints directors and/or other individuals who are company
employees or staff and/or outsiders to the post of a member of the Executive Board , provided that the said individuals have sufficient knowledge and experience to manage matters of the company well. The Executive Board discharges duties assigned by the Board of Directors in an accountable, careful and honest manner as a reasonable person would under the same circumstances and with the authority to engage in trading negotiations without any influence from their status as a member of the Executive Board. The committee is comprised of at least five members as below:
1.Mr. Panitarn 2.Ms. Porntip 3.Mrs.Pravara 4.Mrs.Yaowret 5.Mrs.Kanyuma
Name Pavarolavidya Vorathavornviwat Ekaraphanich Lertsukhontharos Nonecome
Position
Period
Chairman of the Executive Board Executive Director Executive Director Executive Director Executive Director
April 2012 – April 2013 April 2012 – April 2013 April 2012 – April 2013 April 2012 – April 2013 April 2012 – April 2013
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Authority 1.
To appoint, remove, transfer, evaluate and determine compensation and welfare of employees of different levels
2.
To appoint and remove any other working committee to carry out actions necessary for the management of the company
3.
To issue regulations and announcements on performance of duties; to assign authority to members of the Executive Board and/or employees serving managerial posts; and, to execute authorization on company assets
4.
To approve engagement in non-financial juristic actions, provided that the amount does not exceed the limited amount per case
5.
To approve acceptance or cancellation of loans, provided that the amount does not exceed the limited amount per case
6.
To approve investment, sale of investment capital in ordinary shares and/or any other securities, provided that the amount does not exceed the limited amount per case
7.
To approve sourcing and investment in fixed assets, provided that the amount does not exceed the limited amount per case
8.
To approve modification, destruction and disposal of fixed assets and intangible assets which are no longer in use, damaged, lost, destroyed, deteriorated and out of date, provided that the book value does not exceed the limited amount per case
9.
To approve modification, change of price and destruction of raw materials and/or remaining inventory which are deteriorated or out of date, provided that the book value does not exceed the limited amount per case
10.
To approve compromise or settlement of dispute by arbitration, complaint, filing of lawsuits and/or any legal proceeding on behalf of the company on matters which are not normal business course of the value not exceeding the specified amount. In such case of a normal business course, the amount must not exceed the limited amount
11.
To authorize executives of the company or other individuals to act on their behalf
12.
To invite members of the management or relevant employees to provide explanations, opinions or documents as necessary
13.
To consult with specialists or company consultants (if any) or hire third-party consultants or specialists if necessary at the expense of the company
14.
To stipulate any other regulations as deemed appropriate
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Duties and Responsibilities 1.
To propose goals, policies, operational plans and annual budgets to the Board of Directors
2.
To manage the business of the company in accordance with directions, goals and business policies of the company
3.
To enhance the competitiveness of the company and encourage continuous innovation
4.
To ensure that the operation of the company is consistent with the laws, company objectives and regulations, shareholders meeting resolutions, Board of Directors resolutions and relevant regulations
5.
Members of the Executive Board may distribute responsibilities among themselves, provided that the Executive Board is kept informed of the progress of the matter each member oversees.
6.
To arrange for financial statements to be prepared in order for the auditors to audit and/or review prior to proposal to the Audit Committee and the Board of Directors respectively
7.
To review matters to be proposed to the Board of Directors for approval
8.
To revise the Executive Board Charter and propose it to the Board of Directors for approval
9.
To engage in any other action as assigned by the Board of Directors
Authority and Responsibilities of the Managing Director The Board of Directors will appoint the Managing Director with authority and responsibilities as follow: 1. To manage the business of the company in accordance with the policies, the laws, the objectives, the company regulation, the shareholders meeting resolutions, the Board of Directors resolutions, the Executive Board resolution and relevant regulations. 2. To authorize any necessary and appropriate action to accomplish the deeds under item 1, and, in the case of any significant matter, the President needs to report to and/ or notify the Board of Directors and/or the Executive Board of the matter. 3. To manage, put, remove, transfer, reward, issue disciplinary measures against, or issue compensation and welfare for employees, provided that such actions do not interfere with the authority of the Executive Board. 4. To prescribe regulation on the operation of the company, which are not contradictory with any policy, regulation, requirement, order or resolution of the Board of directors and/or the Executive Board. 5. To approve investment, sale of investment capital in ordinary shares and/or any other securities, provided that the amount does not exceed 1 million per case. 6. To approve sourcing and investment in fixed assets, provided that the amount does not exceed 1 million per case.
161
7. To approve engagement in non-financial juristic actions, provided that the amount does not exceed 1 million per case. 8. To approve modification, destruction and disposal of fixed assets and intangible assets which are no longer in use, damaged, lost, destroyed, deteriorated and out of date, provided that the book value does not exceed 1 million per case. 9. To approve modification, change of price and destruction of raw materials and/or remaining inventory which are deteriorated or out of date, provided that the book value does not exceed 1 million amount per case. 10. To report any proceeding under items 5, 6 ,7,8 and 9 to the Board of Directors and/or the Executive Board as appropriate at the next meeting. 11. To authorize and/or assign another individuals to perform certain tasks on behalf of the President. The above authority of the Managing Director cannot be exercised in the case where the Managing Director 12. is a stakeholder or has a conflict of interests in any manner with the company. 13. In case that there is a doubt or an uncertainty regarding the exercise of any of the above authority, the matter is to be presented to the Board of Directors for their consideration. 14. To engage in any other action as assigned by the Board of Directors and/or the Executive Board. Authority and Responsibilities of Other Key Executives 1. To ensure that the company operation is in compliance with policies, laws, objectives, company regulations, Executive Board resolutions, Board of Directors resolutions and shareholders meeting resolutions in a responsible, cautious and honest manner 2. To observe the good corporate governance principle established by the Board of Directors 3. To engage in other duties as assigned by the President, the Executive Board and the Board of Directors 4. Company Secretary The Board of Directors has appointed Ms. Sunee Thipudomluk the Secretary of the Board of Directors, as the Company Secretary, with authority and duties as follows.
1. To prepare and store the following documents: x List of company directors x Board of Directors meeting notice, Board of Directors meeting minutes, annual report, x Shareholdersâ&#x20AC;&#x2122; meeting notice and shareholders meeting minutes 2. To file the report of interests as informed by company directors or executives
162
3. To engage in other duties as required by the Equity Market Committee 4. To engage in other duties as assigned by the Board of Directors in order to ensure compliance with the good corporate governance principle Further, the secretary provides preliminary advice to directors and executives on matters relating to applicable laws, as well as, company regulations; liaise between directors and the management; and, ensure compliance with relevant laws and regulations.
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Detail of the Board of Director Name : Mr.Panitarn Pavarolavidya Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 2012 â&#x20AC;&#x201C; present 2003 - 2012 Other Company Period 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2003 - present 1999 - present 1999 - present 1995 - present 1995 â&#x20AC;&#x201C; present 1995 - present 1995 - present 1995 - present
41 Years Chairman Master Degree of Business Administration University of Denver USA. Director Certification program (DCP) from Thai Institute of Directors Association (IOD) 1,798,840 share
Position Chairman Managing Director
Company Name Boutique Newcity PCL. Boutique Newcity PCL.
Position Director Director Director Director Director Director Director Director Director Director Director Director Director Director
Company Name Choksamakee Co.Ltd. Sahasin Co.Ltd. Thanara Co.Ltd. Siritarn Co.Ltd. Best Admin Management Co.,Ltd Varatarn Co.,Ltd. Sirichaikiat Co.,Ltd. Sukhathai Part ,Ltd. Ban-Prajuab Co.,Ltd. Panivara Co.Ltd. BTFA Co.,Ltd. Phuphet Co.,Ltd. Chokthani Co.,Ltd. Phoomkajana Co.,Ltd.
164
Name : Ms.Porntip Vorathavornviwat Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 2012 - present 1989 - 2012 Other Company Period 2008 - present 2003 - present 2003 - present 1994 - present 1990 - present 1990 - present 1988 - present 1987 - present
65 Years Managing Director Bachelor Degree of Arts Thamasat University Director Certification program (DCP) from Thai Institute of Directors Association (IOD) 1,000 share
Position Managing Director Deputy Managing Director
Company Name Boutique Newcity PCL. Boutique Newcity PCL.
Position Executive Director. Executive Director. Executive Director. Executive Director. Executive Director. Executive Director. Executive Director. Executive Director.
Company Name Best Admin Management Co.,Ltd Ban-Prajuab Co.,Ltd. Sirichaikiat Co.,Ltd. Sukhathai Part ,Ltd. Phuphet Co.,Ltd. Chokthani Co.,Ltd. BTFA Co.,Ltd. Phoomkajana Co.,Ltd.
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Name : Mrs.Yaowret Lertsukhontharos Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 1997 - present Other Company Period 1995 - 2010
63 Years Director High School , Diploma - Modern Real Estate Business from Thammasat University - The Management Program from Management and Psychology Institute 400 share
Position Division Manager
Company Name Boutique Newcity PCL.
Position Managing Director
Company Name Panivara Co.,Ltd.
166
Name : Mrs. Pravara Ekaraphanich Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 2004 - present 2002- 2003 2003 -2004 Other Company Period 2005 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present 2008 - present
38 Years Director Master Degree of Business Administration University of Chapman Director Accreditation program (DAP) from Thai Institute of Directors Association (IOD) 1,733,028 share
Position Director Marketing Manager Design of Marketing Director
Company Name Boutique Newcity PCL. Boutique Newcity PCL. Boutique Newcity PCL.
Position Managing Director Director Director Director Director Director Director Director Director Director Director Director Director Director
Company Name Varatarn Co.,Ltd. Panivara Co.Ltd. Choksamakee Co.Ltd. Sahasin Co.Ltd. Thanara Co.Ltd. Siritarn Co.Ltd. BTFA Co.,Ltd. Phuphet Co.,Ltd. Chokthani Co.,Ltd. Phoomkajana Co.,Ltd. Sukhathai Part ,Ltd. Ban-Prajuab Co.,Ltd. Sirichaikiat Co.,Ltd. Best Admin Management Co.,Ltd
167
Name : Mrs. Kanyuma Nonecome Age Position Educational Seminar Program Shareholding
47 Years Director Master of Administration (Marketing) Ramkhamhaeng University None None
Past 5 years experiences Listed Companies Period 2009 - present 1999 - 2009
Position Sale Manager Marketing Brand GSP,Jousse
Company Name Boutique Newcity PCL. Boutique Newcity PCL.
Other Company Period 1992 - 1999
Position AE Interior
Company Name Banprajuab Co.,Ltd.
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Name : Mr. Prasert Patradhilok Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 2011 - present 2006 - present 2004 - present 1993 - 2008 Other Company Period 2009 - present 2007 - present 2004 - present 2004 - present 2004 - present 1999 - present 1998 - present
56 Years Audit Committee Chairman Master Degree of Business Administration (Finance) Chulalongkorn University Director Certification program (DCP) from Thai Institute of Directors Association (IOD) None
Position Audit Committee Chairman of Audit Committee Chairman of Audit Committee Director and Executive Committee
Company Name Pace Development Corporation PCL. Fancy Wood Industries PCL. Boutique Newcity PCL. Scandinavian Leasing PCL.
Position Director Director Director President Director Director Director
Company Name Plus Advisory Co.,Ltd. Advance Energy Plus Co., Ltd. Kindreak Co., Ltd. Advisory Plus Co.,Ltd. Investment Banking Club Scan Transport Service Ltd. Robinson planer Co., Ltd.
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Name : Mr. Puchchong Vanichjakvong Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 2003 - present Other Company Period 2005 - present 2003 - 2005 1998 - 2003
41 Years Audit Committee Master Degree of Business Administration University of Denver USA. Director Certification program (DCP) from Thai Institute of Directors Association (IOD) None
Position Audit Committee
Company Name Boutique Newcity PCL.
Position Deputy Managing Director Deputy Managing Director Key Account Manager
Company Name The Packaging Co.,Ltd. STC Foodpak Ltd. Thai Asia Pacitic Brevery Co.,Ltd.
170
Name : Mr.Sermwong Dhanasarnslip Age Position Educational Seminar Program Shareholding Past 5 years experiences Listed Companies Period 2012 - Present 2012 - Present 2009 - Present 2006 - 2009
39 Years Audit Committee Master â&#x20AC;&#x2122;s Degree : MBA Finance Mercer University,Atlanta,USA None None
Position Audit Committee Manager, foreign Business Development Manager, Business Development ( Plus Property Business Support Department) Manager, New Business Development Department
Company Name Boutique Newcity PCL. Thanulux PCL. Sansiri PCL. Sansiri PCL.
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Nomination of Directors and Executives The Nomination and Remuneration Committee screens qualified individuals for nomination to the Board of Directors as directors to fill vacant posts for subsequent proposal to the shareholders meeting, with the exception of the case where the post became vacant due to a reason other than completion of term. The Committee must perform its duties in accordance with company regulations. In the case where the post is that of an independent director, the nominated individual must possess all qualifications required by the Equity Market Committee. It is also important to note that minor shareholders also have the right to nominate individuals to be elected as directors, at the shareholders annual general meeting in accordance with the prescribed criteria which can be viewed on the company web site at www.btnc.co.th. 1. Board of Directors Composition and Election According to the Articles of Association, Chapter 3 ‘Board of Directors’, No. 18 and Charter, the shareholders meeting determines the number of desired directors but not fewer than five. The individuals to be appointed as directors must not have prohibited characteristics as specified by the law or company regulations, or must not be described as inappropriate or untrustworthy to manage a business the shares of which are held by the public, as per regulations specified by the Securities and Exchange Commission. At least half of all directors must reside in the Kingdom of Thailand. The number of independent directors and Audit Committee must be in accordance with the announcement of the Capital Market Supervisory Board Directorial Election Procedure According to the Articles of Association Chapter 3, ‘The Board of Directors’ No. 20, the shareholders meeting is to elect directors in accordance with the following criteria and procedure: (1) A shareholder shall have one vote for one share. (2) Each shareholder must exercise all of the votes he or she has under 1. to elect one or several persons to be a director or directors and must not allot his or her votes to any person in any number . (3) The persons having the highest number of votes to the lower number of votes in order shall be elected as the directors equal to the number of directors to be elected by the Shareholders’ Meeting in such election. In case where the number of votes for the candidates in descending order are equal which would otherwise cause the number of directors to be elected by the Shareholders’ Meeting to be exceeded in such election, the Chairman shall have a casting vote. Directorial Term of Service (A) Term Completion Retirement In accordance with Articles of Association Chapter 3 ‘Board of Directors’ No. 21 and the Company Charter, one-third of the directors have to retire from the post at each annual general meeting. In the case where the number of directors cannot be divided by three, the number of directors to retire is to be closest to one-third. During the first two years after the company’s registration, a lottery draw needs to be cast among company directors to identify the
172
one-third directors who have to retire at each annual general meeting. After the first two years, the lottery draw is no longer needed as the longest-serving directors are asked to retire. Directors who retire from the post may be re-elected. (B) Non-Term Completion Retirement 1. In accordance with Articles of Association Chapter 3 ‘Board of Directors’ No. 22 and No.24 directors are to be retired from the post (in a case other than completion of term) under the following circumstances: 1. Death 2. Resignation 3. Lack of required qualifications or having a prohibited character as specified by the law or company regulations 4. Removal from office at the resolution of a shareholders meeting 5. Removal by court order Once a post of director becomes vacant due to a reason other than completion of term, and that the remaining term is longer than two months, the Board of Directors is to select a qualified individual who is free of any prohibited characteristics as a replacement at the next Board of Directors meeting. The replacement member is to serve for only the remaining term of the director whom he/she replaces. 2. According to Articles of Association Chapter 3 ‘Board of Directors’ No.25 the shareholders meeting may pass a resolution removing any director prematurely with at least three-fourths of the votes of present and eligible shareholders who have in total the number of shares of at least half of the shares held by present and eligible shareholders. The Company has not fixed the maximum amount of director term as we believe that the ability to manage business and the expertise of each director are not dependent upon their age. Directors can remain in office for as long as they are committed to their duties as company directors and trusted by the Board of Directors and the shareholders. Ultimately, it is the authority of shareholders to elect individuals as directors to establish policies and act on their behalf. 2. Audit Committee Composition and Appointment The Audit Committee must be comprised of at least three individuals. All individuals must be company directors who are qualified as members of the Audit Committee as per the following Capital Market Supervisory Board requirements: 1. Having been appointed by the Board of Directors or at a shareholders meeting 2. Being an independent director 3. Not having been assigned by the Board of Directors to make decisions concerning the operation of the parent company, a subsidiary, an affiliate, a subsidiary of the same level or a juristic person with any possible conflict of interests 4. Not being a director of the parent company, a subsidiary, a subsidiary of the same level which is a listed company
173
5. Having sufficient knowledge and experience to perform duties as a member of the Audit Committee. Provided that at least one member of the Audit Committee has sufficient knowledge and experience to review the credibility of financial statements In the case where a change of Audit Committee member qualifications is made by the Capital Market Supervisory Board, the above qualifications must be changed to reflect accordingly. Directorial Term of Service (A) Term Completion Retirement In according to the charter, it serves a term of one year from the day on which a resolution is passed for the appointment. Once a term is completed and a replacement Audit Committee has not been appointed by the Board of Directors or a shareholders meeting, the outgoing Audit Committee must continue to serve until a replacement Audit Committee is appointed. An appointment must be completed within two months from the day on which the outgoing Audit Committee completes their term. Members of the Audit Committee who have completed a term may be reappointed. (B) Non-Term Completion Retirement In accordance with the Company Charter, audit committee are to retire from the post (in a case other than completion of term) under the following circumstances: (1) Death (2) Resignation (3) Termination of the post as a company director (4) Premature removal from office at the resolution of the Board of Directors (5) Disqualification as pronounced by the Capital Market Supervisory Board In the case where a position in the Audit Committee becomes vacant due to a reason other than completion of term and where the remaining term is longer than two months, the Board of Directors or the shareholders meeting shall appoint a properly qualified individual to replace the vacant post at the next meeting. The replacement member is to serve for only the remaining term of the member whom he/she replaces. The Company has not fixed the maximum amount of member of the Audit Committee, depending on the consideration of the Board of Directors. 3. Nomination and Remuneration Committee Composition and Appointment According to the charter, there must be comprised of at least three individuals. The Board of Directors is to appoint company directors and/or other individuals to the posts. The appointees must have sufficient knowledge and experience to nominate company directors and determine their remuneration. Directorial Term of Service (A) Term Completion Retirement In according to the charter, it serves a term of one year from the day on which a resolution is passed for the appointment. Once a term is completed and a replacement Nomination and Remuneration Committee has not been appointed by the Board of Directors, the outgoing Nomination and Remuneration Committee must continue to serve until a replacement Nomination and Remuneration Committee is appointed. An appointment must be
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completed within two months from the day on which the outgoing Nomination and Remuneration Committee completes their term. Members of the Nomination and Remuneration Committee who have completed a term may be reappointed. (B) Non-Term Completion Retirement In accordance with the Charter, nomination and remuneration committee are to retire from the post (in a case other than completion of term) under the following circumstances: 1. Death 2. Resignation 3. Removal from office at the resolution of the Board of Directors In the case where a position in the Nomination and Remuneration Committee becomes vacant due to a reason other than completion of term and where the remaining term is longer than two months, the Board of Directors shall appoint a properly qualified individual to replace the vacant post at the next meeting. The replacement member is to serve for only the remaining term of the member whom he/she replaces. The Company has not fixed the maximum amount of member of the Nomination and Remuneration Committee, depending on the consideration of the Board of Directors. 4. Executive Board Composition and Appointment According to the charter, there must be comprised of at least five individuals. The Board of Directors is to appoint company directors and/or other individuals (i.e. staff or employees of the company and/or third parties) to the posts. The appointees must have sufficient knowledge and experience to manage the business of the company well. Directorial Term of Service (A) Term Completion Retirement In according to the charter, it serves a term of one year from the day on which a resolution is passed for the appointment. Once a term is completed and a replacement Executive Board has not been appointed by the Board of Directors, the outgoing Executive Board must continue to serve until a replacement Executive Board is appointed. An appointment must be completed within two months from the day on which the outgoing Executive Board completes their term. Members of the Executive Board who have completed a term may be reappointed. (B) Non-Term Completion Retirement In accordance with the Charter, executive board are to retire from the post (in a case other than completion of term) under the following circumstances: 1. Death 2. Resignation 3. Being described as inappropriate or untrustworthy to manage a business the shares of which is held by the public, as per regulations specified by Capital Market Supervisory Board 4. Removal from office at the resolution of the Board of Directors In the case where a position in the Executive Board becomes vacant due to a reason other than completion of term and where the remaining term is longer than two months, the Board of Directors shall appoint a properly qualified individual
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to replace the vacant post at the next meeting. The replacement member is to serve for only the remaining term of the member whom he/she replaces. 5. Appointment of Managing Director Managing Director are appointed at Board of Directors meetings. 6. Appointment of other Executives The management is responsible for the appointment of other executives in accordance with the Company Regulation. Competent and appropriate employees are considered as candidates.
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The Remuneration for The Board of Directors in the year 2012 is as follow : Name 1.Mrs.Sirina Pavarolarvidya*
Amount (Baht) 120,000
2. Mr. Somsakdi Dhanasarnsilp ***
72,000
3. Mr. Panitarn Pavarolavidya
120,000
4. Ms. Porntip Vorathavornviwat
84,000
5. Mrs.Suporn Phavasanta*
60,000
6. Mrs.Pravara Ekaraphanich
80,000
7. Mrs.Yaowret Lertsukhontharos
80,000
8. Mr. Prasert Patradhilok
124,000
9. Mr. Puchchong Vanichjakvong
84,000
11.Mr. Pichit Sukcharoenpong *
64,000
12.Mr.Sermwong Dhanasarnsilp**
12,000
12.Mrs.Kanyuma Nonecome**
14,000
Total
914,000
- The Remuneration for 18 Company Directors Executives 12,193,456.- Baht Note :
* Term of Director ended in the Annual General Meeting of Shareholders on April 24,2012 ** Being a Director in the Annual General Meeting of Shareholders on April 24,2012 *** Term of Director ended in July 19,2012
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Meeting Attendance of The Board of Directors in 2012 In 2012, There were 13 Board of Directors meeting , 4 Audit Committee meetings , 1 Nomination and Remuneration Committee meetings and the 42nd Annual General Meeting of Shareholders as follow :
Name
Board of Directors 13 /year
No. Of Meeting Attendance Audit Nomination and Committee Remuneration 4 / year Committee 1 / year 1/1
Attendance to the 42th Shareholders meeting 1/1
1. Mrs. Sirina Pavarolarvidya*
0/3
2. Mr. Somsakdi Dhanasarnsilp ***
7/8
1/1
3. Mr. Panitarn Pavarolavidya
11/13
1/1
4. Ms. Porntip Vorathavornviwat
13/13
5. Mrs.Suporn Phavasanta*
1/1
1/1
1/1
0/3
1/1
6. Mrs.Pravara Ekaraphanich
10/3
1/1
7. Mrs.Yaowret Lertsukhontharos
11/13
1/1
8. Mrs.Kanyuma Nonecome**
7/10
9. Mr. Prasert Patradhilok
12/13
4/4
0/1
10. Mr. Puchchong Vanichjakvong
11/13
4/4
1/1
11. Mr. Pichit Sukcharoenpong *
2/3
1/1
1/1
12. Mr.Sermwong Dhanasarnsilp**
6/10
3/3
0/1
1/1
1/1
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Meeting Attendance of the Executive Board in 2012 The Executive Board convenes in meetings with other members of the management once a month. These meetings are scheduled in advance throughout the year as follows:
Name
No. Of Meeting Attendance
1. Mr.Panitarn Pavarolavidya
12/12
2. Ms.Porntip Vorathavornviwat
12/12
3. Mrs.PravaraEkaraphanich
12/12
4. Mrs.Yaowret Lertsukhontharos
12/12
5. Mrs.Kanyuma Nonecome
8/8
The Executives consists of Position
Name 1. Mr. Panitarn Pavarolavidya
President and Administrative Director
2. Ms. Porntip Vorathavornviwat
Managing Director
3. Mrs.Pravara Ekaraphanich
Director and Marketing Manager
4. Mrs.Yaowret Lertsukhontharos
Director and Intelligent Manager
5. Mrs.Kanyuma Nonecome
Director and Retail Business Manager
6. Mr.Prisit Sangsarun
Department Business Manager
7. Ms.Sunee Thipudomluk
Company Secretary and Logistic Manager
8. Ms.Somthawil kanchana
Accounting and Finance Manager
9. Ms.Laddawan Chuaiyim
Human Resources Manager
10.Ms.Patcharee Kongkaew
Information and Technology Development Manager
The above personnel serve as the executives as defined by the Securities and Exchange Commission .
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Good Corporate Governance One mission of the Board of Directors is to implement a good corporate governance system which ensures transparency, honesty, accountability, competitiveness, fairness to all relevant parties, with consideration to all stakeholders as well as added value for shareholders. To this end, we observe the good corporate governance principle as promoted by both the Stock Exchange of Thailand and by the sufficiency economy philosophy, which teaches us to feel happy with what we have, to be reasonable, and to be careful. Our operation plans are developed and executed with expertise and great caution. And, most importantly, all executives and employees are encouraged to be honest, dedicated, patient, careful and willing to share. These measures have positioned us very well to accommodate any economic, political, cultural and social change, and, to achieve balanced and sustainable results. Our Good Corporate Governance Principle was approved by the Board of Directors on November 20th, 2002. It comprises the Corporate Governance Policy, the Business Ethics and the Employee Code of Conduct. This is distributed to company directors, executives and employees, as well as published on the companyâ&#x20AC;&#x2122;s web site at www.btnc.co.th, for the uniformed observance in their discharge of duty and conduct of business. The company has reviewed the suitability of the Good Corporate Governance Principle on an annual basis and found it to be fitting for the current circumstances. Additionally, in the year 2012, the company has managed its businesses in accordance with the 2006 Listed Companies Good Corporate Governance Principle of the Stock Exchange of Thailand. The said principle comprises five sections as follows: 1. Shareholders' rights The Board of Directors appreciates the significance of shareholders and respects their right as owners of the company. In addition to the right to vote at shareholders meetings, the Good Corporate Governance Principle is designed to offer protection for the shareholder rights; to encourage shareholders to exercise their rights; and, to see to it that all shareholders are equally and fairly entitled to their basic rights as defined in the Company Regulation and the Business Ethics. Basic rights are as follows: x Right to purchase, sell or transfer shares as the owner x Right to the sharing of profit x Right to receive adequate news and information about the company x Right to participate in shareholders meetings in order to exercise the right to opine and make decisions through their votes on the election of company directors, determination of remuneration for company directors, appointment of auditors and approval of matters with influences on the company; as well as the right to be paid dividends and the right to opine and inquire at shareholders meetings In addition to the basic rights, the Board of Directors takes into account the statutory rights of shareholders and engages; ensures that their rights are not violated or subjugated; and, facilitates the exercise of their rights as follows: 1.1 Right to be informed All shareholders have an equal right to be informed. Therefore, information is made available to shareholders in English and in Thai via the Stock Exchange of Thailand and our web site at www.btnc.co.th. This is to ensure that the
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shareholders are well informed of matters such as operational results, related transactions, significant sales and purchases of assets, names of ten major shareholders as of registration book closing date for the purpose of an annual general meeting, shareholders meeting minutes within 14 days after the meeting, and other information necessary for their decision making. 1.2 Right to attend shareholders meetings The company arranges for the annual general meeting of shareholders every year within four months from the last day of an accounting year of the company. This meeting takes place on a date and time and at a location which allow ease of attendance by the shareholders. In the year 2012, the company has had the 42th annual general meeting of shareholders on April 24th, 2012 at Montien Riverside Hotel, 372 Rama 3 Road, Bangkloe, Bangkorlaem, Bangkok 10120. This venue is used every year to save the shareholders from confusion. A map is enclosed with the meeting notice with agendas. Additionally, an annual general shareholders meeting notice with agendas in Thai and English was published via the information system of the Stock Exchange of Thailand and the company’s web site at www.btnc.co.th on March 9th, 2012 in order to inform the shareholders five weeks in advance. Before the meeting day 1. The company gives shareholders the opportunity to be involved in the meetings. Minor shareholders can submit matters for inclusion as meeting agendas and/or nominate individuals for the company director election. For the 2012 annual general meeting of shareholders, the company has allowed shareholders to submit matters for inclusion as meeting agendas and/or nominate individuals for the company director election from December 16th,2011 to January 16th, 2012. This was announced in Thai and English via the information system of the Stock Exchange of Thailand and on the company’s web site at www.btnc.co.th. Nevertheless, no shareholder has come forward with any submission or nomination. 2. The company publishes the meeting notice and supporting documents on the company’s web site at www.btnc.co.th prior to the actual delivery of such information in printed form in Thai and English to the shareholders. This was carried out on March 30th, 2012 or more than 25 days before the meeting date in order to allow Thai and foreign shareholders to access information more quickly and conveniently, as well as to have more time to review pertinent information. 3. The company delivers meeting notice with agendas, facts, rationales and opinions of the Board of Directors on each agenda on April 10th, 2011 to allow shareholders time to review the matters. This was delivered together with supporting documents which include the annual report, financial statements, the profiles of company director candidates, definition of independent directors, profile of Audit Committee members proposed by the company as proxies, map to the meeting venue, description of documents and identification evidence to be produced by the shareholders for admittance into the meeting, the section of Company Regulation which concerns shareholders meetings; and, the “B” proxy form. Announcement was published in a newspaper seven days prior to the meeting for three consecutive days from April 14th, 2012. Foreign shareholders were delivered an English translation together with the Thai version of meeting notice and supporting documents.
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Further, it was possible for shareholders to download either “A”, “B” or “C” proxy form of their choice. They have all been prepared in accordance with the relevant announcement of the Ministry of Commerce. On the meeting day 1. The Board of Directors appreciates the significance of shareholders meetings and their responsibility to the shareholders. It is the duty of all directors to attend the meetings and offer shareholders the opportunity to ask questions pertaining to the company. For the 42nd annual general meeting of shareholders on April 24th, 2012, all nine directors were present at the meeting. The Chairman of the Board of directors and the chairmen of subcommittees were all present, as well as members of the Audit Committee, members of the Nomination and Remuneration Committee . Chairman of the Executive Board and all executive directors were present. The President, the Accounting Manager and the Finance Manager were present. The meeting was also attended by the company’s auditors who served as witnesses to the vote counting. The names of directors, executives and auditors present at the shareholders meeting were recorded in the meeting minute which is subsequently published on the company’s web site at www.btnc.co.th. 2. The company practices an equal treatment of all shareholders. Upon the meeting commencement, the President announces the number and the ratio of attending shareholders. The Chairman of the Board of Directors declares commencement of the meeting, introduces company directors, members of the subcommittees, executives and auditors then asks the company secretary to explain all rules including those concerning voting and the counting of the votes of the shareholders on each agenda in accordance with the Company Regulation. Attending shareholders are given the chance to inquire, opine and make suggestions on all agendas. Questions are answered clearly and precisely. For votes, against votes and abstentions are accounted for using the barcode system. A meeting minute is clearly, correctly and thoroughly produced. In the preceding year an query of shareholder in the Agenda 5 which was in consideration of appointment of new directors. The new director was requested for presenting his or her vision. Its details appeared in the minutes of Shareholders’ meeting No.42 to which the company posted to the public in the company’s website. 3. At the 42nd annual general meeting of shareholders on April 24th, 2012, a barcode system was used for the purpose of registration and voting to facilitate all attending shareholders. The barcode vote counting on each agenda was witnessed by the auditors to guarantee transparency. Additionally, it was possible for all shareholders and proxies to see the voting results (for votes, against votes and abstentions) on the screen at the same time. Voting on each agenda was carried out openly. A voting card was given to the shareholders and the proxies for each agenda. The card was collected only from those with against vote and/or abstention, with the exception of the individual company director election agenda where the card was collected from all shareholders and proxies. Only against votes and/or abstentions were counted and subtracted from the number of all votes present. All remaining votes were deemed as for votes on the agenda. Shareholders’ votes on each agenda of the 2012 meeting can be viewed from the 42th annual general meeting of shareholders as published on the company’s web site.
182
4. The company conducts the meeting in the order of the agendas, without any switching of the agendas or inclusion of additional agendas other than those specified in the meeting notice. Significant information is not changed without prior notice to the shareholders. 5. The company records a video of the shareholders meeting throughout the duration of it. Shareholders can ask to see it with the company Secretary . The video is published on the companyâ&#x20AC;&#x2122;s web site as well. 6. Important agendas at shareholders meetings. (1) Dividend payment : The company proposes details pertaining to profit allocation and dividend payment rate together with rationales and supporting information in accordance with the dividend payment policy of the company. Comparisons are made between the paying dividend and the policy, and, between the paying dividend of the current year and the paid dividend of the previous year. Dates of dividend entitlement and book- closing date . (2) Directorial election: The company gives shareholders the rights to vote on the election of individuals company directors; and, to nominate individuals for the company director election. Nominated candidates are reviewed by the Nomination and Remuneration Committee. Nominated candidates for independent director position must possess the qualifications as required by the company and the announcement of the Equity Market Committee. Shareholders are provided preliminary information on the candidates, the number of companies for which they serve as company director, position held in other listed companies or competitive/connected businesses, and, criteria and procedure for the selection, type of director. In the case where a current company director is nominated, the information on his/her meeting attendance in the previous year and the number of terms/years he/she she has held a directorial position are included as well. (3) Directors' Remuneration : The company suggests the amount and the form of remuneration to the shareholders meeting for their approval on an annual basis. This is determined by the Nomination and Remuneration Committee and based on operational outcome, performance, remuneration limit approved by the shareholders meeting , remuneration paid in the previous year, the benchmark of other companies in the same sector, and, the duties and the responsibility of the company directors. Policy and criteria for the determination of remuneration for each position of company director is presented. A summary is provided on approved remuneration limit, the actual amount paid, the form of payment and the exact amount paid to individual company directors and members of the Audit Committee and the Nomination and Remuneration Committee. This can be viewed from the annual data sheet (56-1 form) and the annual report (56-2), under the â&#x20AC;&#x153;Directors Remunerationâ&#x20AC;? section. (4) Appointment of auditors and determination of auditor's fee: The company proposes the appointment of auditors and an audit office, independence, together with their operational outcome and the number of years they have been in service or the reason for the changing of auditors. Audit fee of the current year is compared with the previous year. The same is true for other service fees incurred from the use of services provided by the audit office with which the auditors are associated. Comparison is made with the amount of work and the audit fee of other listed companies of the same size as well. Auditors and the audit office are screened by the Audit Committee.
183
After the meeting day The company produces detailed minutes for the general meeting of shareholders in Thai and English with clear, complete and factual information for each agenda. The names of company directors, members of the subcommittee, executive directors, top management from the accounting and finance department and, auditors who are present at the meeting are listed. Procedures for voting and vote counting, as well as the number of for votes, against votes and abstentions are recorded. The same is true for inquiries and the responses to them. Such a meeting minute is reviewed by the Legal Department and the Chairman of the Board of Directors before execution of signature in the capacity as the chairman of the meeting. The minute is subsequently delivered to the Stock Exchange of Thailand and the Office of Securities and Exchange Commission, as well as published on the company’s web site at www.btnc.co.th in Thai and English within fourteen days from the day of the shareholders meeting. This gives shareholders the opportunity to review information without having to wait until the next meeting. A copy is submitted to the Business Development Department and the Ministry of Commerce within the statutorily specified timeframe as well. 2. Treating shareholders with equality and fairness The company places great importance on treating shareholders with equality and fairness, and this fair treatment can be detailed as follows. 2.1 Shareholders meetings 1. Votes are determined by the number of shares held by the shareholders. One share represents one vote. 2. For the shareholders meetings, minor shareholders can submit matters for inclusion as meeting agendas and/or nominate individuals for the company director election prior to the meeting in accordance with the established criteria, channels and timeframe. This is announced in Thai and English via the channels of the Stock Exchange of Thailand and on the company’s web site. 3. For the 42th annual general meeting of shareholders on April 24th, 2012, the company has delivered a notice with supporting documents on April 10th, 2012 or thirteen days prior to the meeting. It included agendas, the annual report, financial statements, the “B” proxy form, steps of the proxy process, profile of company director candidates and a map to the meeting venue. This is the same set of information published on the company’s web site more than 25 days prior to the meeting in order to allow shareholders sufficient time to review the information. Foreign shareholders were delivered an English translation together with the Thai version of the meeting notice and supporting documents. 4. The company encourages all shareholders to be involved in the review and the voting on important matters of the company in accordance with the meeting agendas. Shareholders who are not able to participate in the meeting on their own may assign another person or a member of the Audit Committee who is an independent director to attend the meeting on their behalf. Names, addresses and interests of all three members of the Audit Committee are declared in the meeting notice. Shareholders can view the information on the three members of the Audit Committee in the annual report, enclosed with the meeting notice, as well.
184
Shareholders who are not able to participate in the meeting on their own may use the “B” proxy form, enclosed with the meeting notice. This allows shareholders to be involved in the voting. Documents and identification evidence required for the proxy process are described. The proxy process is not associated with any inconveniencing criteria. Alternatively, shareholders can download the proxy form, prepared in accordance with the relevant announcement of the Business Development Department, the Ministry of Commerce, from the company’s web site at www.btnc.co.th. The three versions available are “A”, “B” and “C” proxy forms. (The latter is used only by foreign investors who have appointed a custodian in Thailand as a depository and manager of their shares.) The 42 General Meeting of Shareholders for the year 2012 was held on Tuesday April 24th, 2012.
Total number of shareholders as per the registration Attending shareholders - Shareholders attending the meeting in person Proxy attendance - Audit committee members - Other individuals
%
Shareholders
Shares
538 52 25
12,000,000 9,881,779 4,183,361
100.00 82.35 34.86
27
5,698,418
47.49
5. The company provides duty stamps to the shareholders at no cost for the affixation on the proxy form. 6. The company fully facilitates shareholders in their exercise of right to participate in shareholders meetings and to vote. Shareholders can register for the meeting at least two hours in advance. Shareholders joining the meeting after it has begun are given the right to vote on agendas which have yet to be reviewed. They are accounted as a part of the quorum from the agenda on which they have voted. Sufficient personnel and technology are provided to facilitate meeting registration and voting on each agenda. A barcode system is used for convenience, timeliness and transparency. 2.2 Insider information usage control Measures relating to the use of insider information are covered in the company's code of business ethics. Insider information usage control is a responsibility of directors, executives and staff towards the company and shareholders. They must be individuals of integrity, accountability and moral consciousness. Under no circumstance should they exploit their authority for the benefit of themselves and/or others. All relevant employees must protect the interests and the assets of the company. They must not use information or assets of the company for the benefit of themselves and/or others nor should they engage in any action which assists any individual in business that competes with the company. Copies of these measures have been distributed to all directors, executives and staff for their observance. They are also available on the company's web site www.btnc.co.th. As a guideline for them to conduct themselves as they function in their capacity.
185
The most serious disciplinary punishment established in the company regulation is the termination of employment. All directors, executives and staff are aware of this and act accordingly. 2.3 Supervision of the companyâ&#x20AC;&#x2122;s security trading transaction and report of stakeholding We have in place a measure for the monitoring of our security trading transactions. Our code of ethics has prescribed a prohibition for directors, executives and staff in possession of insider information from selling or purchasing company share within one month before disclosing the financial statements to the public. Every quarter ,the company secretary sends a letter reminding this to directors, executives and relevant individuals. Additionally, directors and executives, as well as, their spouses and under - aged children are required to report their shareholding. Any transaction must be reported to the Securities and Exchange Commission, with a copy sent to the company secretary for subsequent notification of the Board of Directors at the next meeting. One mandatory agenda to be present at all Board of Directors meetings involves the holding of company shares by directors and executives. A shareholding report form is enclosed with the invitation to the meeting. Directors and executives are well aware that it is their duty to comply. The company secretary will circulate a letter to all directors and executives of any change in this area, with relevant announcement of the Securities and Exchange Commission enclosed. In the year 2012, directors and executives have complied strictly with the policy. There has been no incidence of trading during the prohibited period. Further, we have a measure for the monitoring the vested of interest of directors and executives who are required to report to the Chairman of the Board of Directors and the Chairman of the Audit Committee, the vested of interest of themselves and individuals related to them using the provided from any change must be reported as well within one month. All directors and executives have complied strictly with the criteria in 2012. 2.4 Conflict of interests handling: We proceed carefully and rationally with regard to conflict of interests and connected transactions . We have the companyâ&#x20AC;&#x2122;s best interest and pricing is consistent with fair trading conditions as if the transactions are those engaged in with members of the general public. Our handling of matters in this area is transparent and consistent with the announcement of the Capital Market Committee. It is established as a good corporate governance policy and an ethical requirement binding upon the company and shareholders. Information is disclosed to ensure equal access by all. The company has in place a mechanism to monitor transactions with possible conflict of interests or related transactions to correspond with the announcement of the Equity Market Commission and the Stock Exchange of Thailand. Directors with vested of interest in any agenda need to exit the room and refrain from voting on that agenda. Transactions are carried out on the basis of necessity and the best interest of the company. At the end of the meeting, the transaction is disclosed in both Thai and English to the Stock Exchange of Thailand and on the companyâ&#x20AC;&#x2122;s web site at www.btnc..co.th. Details disclosed include the name of the related person, the nature of relationship, the pricing decision, the value of the transaction, the parties to the contract, the necessity to carry out that transaction, the opinion of the Board of Directors and differing opinions (if any). These are recorded in the meeting minutes for subsequent review and presented in summary in the annual data report form (Template 56-1) and the annual report (Template 56-2).
186
The company has established general trading conditions with transactions between the company and directors, executives and relevant individuals. This is done annually at the first Board of Directors meeting after the Annual General Meeting of Shareholders so that new directors are informed of the matter. Such transactions are summarized on a quarterly basis and reported to the Board of Directors. Additionally, the company has in place measures to monitor related transactions and to limit financial assistance to companies which are not subsidiaries, in the form of loans or loan guarantees, to the level of shareholding we have under the joint venture contract. We have a policy to mitigate risks in this area as well. In the year 2012, we do not have any related transactions or any purchase or sales of assets which is contradictory to or not in compliance with the criteria of the Office of the Securities and Exchange Commission and the Stock Exchange of Thailand. 3. Rights of stakeholders We adhere strongly to our responsibilities and we have respect for the rights of all interested parties inside and outside of the company. We act responsibly towards the communities, the society and the environment are entitled to their rights and that mutual cooperation leads to a sustainable business. Therefore, we have established a practical guideline in the code of business ethics to ensure that the legal rights of all stakeholders will be honored. In the unfortunate event of any inevitable damage, the company and all interested parties will jointly engage in a discussion in order to arrive at a solution that benefits all parties involved. Business ethics and employee integrity We have prepared a written manual of business ethics and employee code of conduct. Copies of this manual have been distributed to all directors, executives and employees. It is also disclosed on our web site at www.btnc.co.th Directors, executives and staff are required to observe it when interacting with the company, shareholders, clients, employees, partners, competitors, the society and the environment. The Board of Directors is very enthusiastic about business ethics with an aim to ensure a sustainable growth, believing that a business is viable only on the foundation of ethical and moral correctness. 1. Company and shareholders We have due respect for the fundamental rights of shareholders as specified by the law, the regulations and the company's business ethics. All shareholders are fairly and equally treated in our quest to best improve our operation, enhance benefits and safeguard assets of the company as individuals with proper common sense should. Mechanisms are in place to assure shareholders of their access to correct information and fair returns on investment. We have established policies for dividend payment, related transactions, conflict of interest prevention, and, confidential information usage control. Directors, executives and staff members with access to internal information are prohibited from using such information for personal gain or those of third parties by trading the company's shares within one month prior to disclosure of financial statements to the public. In the year 2012, we paid dividend from our 2011 operational performance at the rate of 0.50 Baht per share or 34.24 % of net profit on May 23 rd , 2012. and contributes to the long-term financial wellbeing of our shareholders. All shareholders are invited to participate in the 2012 shareholders annual general meeting with the right to votes on all agendas.
187
Additionally, we have reported our performance on a quarterly basis and disclosed significant transactions such as investment and related transactions via the information system of the Stock Exchange of Thailand and on our own web site at www.btnc.co.th. 2. Customers We operate on the basis of integrity and fairness. Customers are always well informed, served and treated in accordance with the quality policy “To be Number One , To be Modernity , To be High Quality ,To be Best Service Mind”. We quickly act upon any complaint from our customers, and treat everyone in an unbiased manner. Furthermore, we keep our customers’ information confidential, develop products and services to satisfy the requirements of our clients, and, consistently add value to our products and services. 3.Employee Employees are our most valuable assets and the force behind our success. We take their dignity and basic rights very seriously. Training is provided on a continuing basis to help them improve their professional skills. All employees are entitled to equal professional advancement opportunities based on their potential, as well as, to appropriate compensation for their education, skills, responsibilities and performance; and, to be part of the company’s development. With regard to employees’ safety, health and working environment, we have made the following arrangements to add to the benefits of our employees. a) A welfare of personal accident insurance in case of death under group insurance policy provided to the employees in appropriate manner in order to insure possible risks occurred to the employees. b) Provide temporary shelter, grant money and stuff to flood-affected employees and their family. c) Organize internal training and seminar as well as arrange the employees continuously to participate external training and seminar organized by various organization in order to develop and enhance the employees’ knowledge, capacity and skill of works. d) Provide uniform to the sales officers for neatness and good image. e) selling the company’s products with special price. f) operating the provident fund for future savings. g) engaging the loan for housing project with low interest rate in collaboration with Government Housing Bank. h) engaging the energy (patrol) save project by providing the employees loan for installation of LPG without interest . 4. Trading partners The Company has complied with trading terms and offered accurate information in order to foster good relations and mutual understanding. There are also exchanges of knowledge and the joint development of goods and services in order to increase the value of those goods and services. The Company will not demand, accept or consent to the receipt of other properties or benefits accruing outside trade agreements.
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5. Business Creditors / Loan Creditors We strictly observe the conditions we have with our creditors. All amounts were repaid to the creditors by the credit term agreed upon with no default whatsoever. 6. Competitors We operate strictly in good faith on the basis of fair competition and within the boundary of the law. We view competitors as an element that contributes to the enhancement of our strengths and potential. There has been no dispute with any competitor throughout the history of our operation. 7. Society and environment The company employees have always been instilled with a sense of social awareness and responsibility, and we have put this into action through various social contribution activities that have helped improve the quality of life of people, as well as, the environment. Social and environmental responsibility has always been at the core of our company operations, therefore, policies and business ethics regarding this important issue have long been compulsory in virtually all aspects of our business. Some of the social service activities we have sponsored in 2012 are as follows: a) Participate an activity of “Charity to Red Cross Project” b) Provide sponsorship to an activity of “Song Composition and Singing for Beloved Mother Contest” in the occasion of Her Majesty the Queen’s Birthday, 12nd August. c) d) e) f)
Donate money and stuff for flood-affected people Provide a physical check-up project to employees and people residing in Prakhanong Commercial Center. Co-organize health activities with residents in Prakanong commercial center. Organize new year celebration party, Songkran celebration and sprinkling water onto a Buddha image for residents in Prakanong commercial center. (8) Public Sector : The Company pays taxes duly, completely and timely pursuant to related laws and regulations. Taxes include value added tax, specific business tax, withholding tax, signboard tax, land and housing tax, customs duty, stamp duty and corporate income tax. Policy not to involve in Infringement of Intellectual Property The Company has a policy not to involve in infringement of intellectual property, not to imitate or use intellectual property of other people in benefit of business without authorization. Rights to trademarks of the Company which are two following categories. 1.1 As for foreign trademarks, the Company is duly authorized to use trademarks of well-known products in foreign country and the Company allows duly its subsidiary companies to use the trademarks on contractual basis for example Guy Laroche with payment of copyrights fee.
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1.2 As for domestic trademarks, the Company is duly authorized to use trademarks of well-known products in domestic and the Company allows duly its subsidiary companies to use the trademarks on contractual basis for example GSP Jousse, C&D, LOF-FI-CIEL with payment of copyrights fee. In the preceding year, there was not any allegation on infringement of intellectual property in relation to the Company. Policy not to involve in Violation of Human Rights The Company is willful to engage business with social responsibility, to respect human rights of interested people relating to the Company. In order to operate works implementing respect of human rights in the same manner, the Company has policy on human rights as follows: 1. The Company shall not violate human rights of every interested people relating to the Company in occurrence of controversy, severe political instability, failure in democracy or judicial authorities which affects to the civil rights and political rights. 2. The Company shall not employ child labour, not to support employment of child labour and not to engage any activities causing adverse effect to the child. 3. The Company shall not support any operation relating to corruption, both internal and external. 4. The Company shall treat those who are labour and informally work for the Company for example alien migrant workers with fairness without violation of their human rights. 5. The Company shall prevent violation of human rights of every interested groups by providing security in workplace and to property of the Company. 6. The Company shall not supply any product or service to other entities to be used for violation of human rights. 7. The Company shall not be partnership with any entities whose operation violates human rights. 8. The Company shall not discriminate and not allow discrimination in employment of the Company. 9. The Company shall not discriminate and not perform an act violating human rights of vulnerable groups of people such as women, disabled, children, indigenous or local settlers, migrant workers and their family, elderly, poor and illiterate people, minority and religious group. 10. The Company shall respect and ensure equally civil rights, political rights and basic rights to works of every interested group such as right to basic livelihood, freedom to express opinion, freedom to peaceful assembly and association, freedom to seek information and right to access into the procedure and hearing explanation before making internal decision on imposing disciplinary penalty. Through long period of operation of the Company, there has not been any allegation on violation of human rights. Policy on Labour The Company has policy on labour management for employment and fair treatment of labor. Policy and guideline are as follows: 1. In case of the Company has any change in operation affecting the employees for example change of working hours, lockout affecting employment etc., the Company shall notify of related information within reasonable period and
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consider mutually with the employees' representative in order to seek for alleviating impact to the employees as well as inform the government's representative for co-inspection and alleviation of negative impact as much as possible. 2. The Company shall protect personal information and privacy of the employees by the human resource officers keeping care of those information. 3. As for operation in foreign country, the Company shall endeavor to supplement employment, career development, promotion and advancement of the employees in such country. The Company also has a policy to acquire and distribute works to other existing local operation. 4. The Company shall evade encouraging public sector to involve in any acts that cause restriction to universal rights to association and negotiation, participating in persuasion to cause such restriction. 5. The Company accepts and respects rights of the employees to deny work by reasonably considered that it is detrimental or causes severe danger to life or heath of oneself or of other people. To such denial, the employees are suggested to notify the supervisor in line of work. In the preceding year, there was not any allegation on unfair treatment to labour in relation to the Company. Policy on Good Governance and Anti-corruption The Company has policy on management to promote good governance by anti-corruption, participating responsibly in politics, fair competitiveness, promoting social responsibility among concerned entities as well as to respect right to property. Policy and guideline are as follows: 1. The Company has leadership and is a prototype of anti-corruption with an intention to promote and not to ignore implementation of good governance in business operation. 2. The Company supports and promotes elimination of bribery and anti-corruption by authorization to the project manager or manager of various departments/divisions to make inquiry to any incidents tending to cause unfairness, by providing appropriate motivation to take actions under mechanism which secure reporter or complainant. 3. In regard to a corruption reported, the Company shall make inquiry, determine preventive actions in appropriate manner and supervise inquiry in line with related laws and without causing violation of human rights. 4. The Company shall evade political support which leads to be influential to political policy-maker as desired by the Company. In the preceding year, there was not any allegations on bribery and corruption in relation to the Company. Moreover, the Company appoints working groups to be responsible for efficient implementing each aforementioned policy and management. Working groups have following roles and responsibilities. Supervision - manage and supervise the Company in order to accomplish the determined purpose in mind of affected people and benefits to society - review various information before dissemination to the public - provide suggestion for further operation in order to accomplish the determined purpose
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Human Rights - provide counseling and inspect respect to civil rights, political rights, social, economic and cultural rights of vulnerable groups of people and basic rights to work - provide suggestion for further operation in order to accomplish the determined purpose Labour - provide counseling and inspect employment, relations in employment, work conditions, social protection, negotiation, health and safety in working and human resources development - provide suggestion for further operation in order to accomplish the determined purpose Good Governance and Anti-corruption - provide counseling and inspect anti-corruption and anti-bribery, participating responsibly in politics, fair competitiveness, promoting social responsibility and respecting right to property - provide suggestion for further operation in order to accomplish the determined purpose Participation and Social Development - provide counseling and inspect participation in development, society, economic and community - provide suggestion for further operation in order to accomplish the determined purpose Policy and guideline on anti-fraud and prohibition on engaging bribery in beneficial to the Company As stipulated in code of ethics and conduct of the Company, the employees should perform their duties with honesty, responsibility, discipline, good consciousness to oneself and public, not to perform their duties to exploit for oneself or others in fraudulent ways, not to receive money or other benefits in connection with working for the Company in bad faith. The Company engages business based on rightness, transparency and legitimacy in which every employees must observe, not strictly accomplish work under duties by crooked or bribery means. In case of infringement of this policy is found, it is considered as a severe wrongdoing relating to duties which is subject to maximum penalty of the termination of employment. In addition, the inspection committee is authorized to review system of internal inspection/supervision and follow up result of the internal inspection/supervision. In case a fraud or crooked incident is found, the internal inspection/supervision unit would directly report to the inspection committee for further report to the Company's board of directors. In the preceding year, there was not any allegation on bribery in beneficial to the Company's business 4. Disclosure of information and transparency Adhering to the good corporate governance principle is one of our top priorities. We comply with the laws, company regulations and criteria established by the Office of Securities and Exchange Commission and the Stock Exchange of Thailand, by disclosing significant information with effect or possible effect on the price of company share on the decision of investors, or, on the benefits of the shareholders. This is to keep all shareholders and investors equally well informed of the following important updates:
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(1) Information disseminated by accounting periods: Financial statements, annual annual report (56-2)
disclosure form (56-1) and
(2) Information disseminated occasionally: acquisition and disposal of assets, related transactions, joint ventures, payment or non-payment of dividends, financial assistance, etc. The said information is disseminated via the information system of the Stock Exchange of Thailand and submitted in printed form to the Stock Exchange of Thailand within the specified timeframe for subsequent dissemination. Our web site (www.btnc.co.th.) contains information in both Thai and English. This information is updated regularly to reflect current developments. Arrangements have been made for meetings with analysts and investors as well. Information disclosed in the annual data sheet (Template 56-1) and annual report (Template 56-2): The information appearing in the annual data sheet and annual report is prepared in accordance with the criteria of the Office of the Securities and Exchange Commission and the Stock Exchange of Thailand, and, in accordance with the 2006 good corporate governance principal in order to illustrate the transparency of the operation as follows: (1) Shareholding structure: List of ten major shareholders as of the closing date of shareholder registry for the purpose of the annual general meeting shareholder of and web site at www.btnc.co.th. (2) Shareholding of Directors and Executives : The Change of Shareholding is disclosed in Management Structure Section (3) Nature of business: The nature of our business in of Industrial Situation and Competition are clearly explained. (4) Business risks: The risks to our operation are disclosed. Explanations are given on their nature, cause, impact, as well as preventive and mitigation measures. (5) Financial status and performance: Analysis of financial status, performance and significant changes (6) Director and executive profiles: Disclosure of a profile on the directors and executives, together with an indication of which directors are independent directors. Roles and duties of the Board of Directors and subcommittees, the number of meetings held, the number of times each director attended the meeting, the shareholding of directors, the number of companies for which the directors serve in the directorial position and the training background of the directors are disclosed under the Management Structure Section (7) Remuneration for company directors and executives : The remuneration for company directors and executives is detailed in terms of both form and amount. The amount paid to each director for their role as company director and member of the subcommittee is disclosed. More details on this matter can be found in Compensation for directors, whereas that for executives appears in Compensation for executive directors and executives. (8) Corporate governance: The good corporate governance principle and the code of business ethics are detailed in writing. These are also available on our web site at www.btnc.co.th. (9) Society and environment: Our policies and operation relating to society and the environment are explained. (10) Internal control and audit: The report of the audit committee, the report of internal bookkeeping control system by the auditor, and, the evaluation of the five areas of internal control system by the Board of Directors, are all revealed.
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(11) Report on the Company Board of Directors' Responsibilities for Financial Statements : The Board of Directors is responsible for the reliability and the correctness of financial information, upon which the shareholders and the investors base their decisions. The report is signed by the President and the Chairman of the company. It is then published in the, annual disclosure form (56-1) and annual report (56-2) (12) Related transactions: We comply with the criteria of the Office of the Securities and Exchange Commission and the Stock Exchange of Thailand. Clear guidelines have been established to carefully prevent the issue of conflict of interests and to ensure that all transactions are carried in out in the best interest of the company and the shareholders. Related transactions are disclosed to the Stock Exchange of Thailand and on the company’s web site at www.btnc.co.th. (13) Company’s security transactions and holding report: The company’s code of ethics prohibits the sale or purchase of the company’s security by directors, executives and employees with access to internal information during the period of one month prior to the disclosure of financial statements to the public. Further, directors, executives, related individuals including spouse and under- age children have the duty of reporting any change in their holding of the company’s security to the Office of the Securities and Exchange Commission and the Stock Exchange of Thailand, as well as to the Board of Directors at the next meeting. (14) Director’s declaration of interests: We have prescribed criteria for directors and executives to declare the interests they and their related individuals have within one month from the day on which a law becomes effective or from the day on which they are appointed. Any change of such must be declared as well within one month from the day on which the change takes place. (15) Auditors: Auditors are independent and of qualifications approved by the Office of Securities and Exchange Commission. In the previous year, our quarterly and annual financial statements were certified by the auditors and presented to the Office of Securities and Exchange Commission and the Stock Exchange of Thailand on time. We have not been given any instruction to correct the financial statements. (16) Communication: We value transparent disclosure of information to the shareholders and investors. Therefore, convenient and equal access of information is ensured with the implementation of various communication channels. We disclose information via the system of the Stock Exchange of Thailand, using the 56-1 and 56-2 templates and via our web site at www.btnc.co.th. Additionally, we have made efforts to meet with analysts, investors and members of the press; and, to prepare documents which indicate our financial position as well. (17) Disclosure of information on the company’s web site: Our web site at www.btnc.co.th has been developed specifically as a channel of communication for the dissemination of information and updates concerning the company, shareholders and investors. The following topics are covered in Thai and English: (17.1) Vision, Mission , Policy (17.2) The Business Operation (17.3) Shareholding Structure (17.4) Organization Structure (17.5) Business Group Structure
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(17.6) Board of Directors and Executive Board (17.7) News (17.8) Quarterly and Yearly for Financial Statements (17.9) Investor Relation (17.10) Annual Report which can be download (17.11) Notice of the General Meeting which can be download (18) Investor relations: The company has appointed personnel Khun Sunee Thipudomluk who is responsible for investors relations, Tel: 0-2391-3320 ext.280 Fax: 0-2381-1656 E-Mail address : suneet@btnc.co.th to assist shareholders and investors in this matter. In the year 2012, the company and Saha Group of companies in collaboration with the Stock Exchange of Thailand have conducted an event titled “Analysts and Investors Meet Saha Group” as a part of the 16th Saha Group Fair at Queen Sirikit National Convention Center. The event gave analysts, investors and members of the press the chance to meet with company directors and executives. The President was present to deliver an overview of businesses, operation, the economic and industrial outlook, as well as other important updates. Questions from participants were answered and a profile with information on key operational performance was distributed. This was a chance for participants to experience and purchase products and innovations at the fair at special prices as well. The event was well received. Analysts, investors and members of the press were able to develop a better understanding of the operation of Saha Group as a result. The same information was communicated via the channels of the Stock Exchange of Thailand as well. 5. Responsibilities of the Board The Board of Directors is responsible for corporate governance and honest conduct of business for the greatest benefit of the company and the shareholders. Written policies have been prescribed on corporate governance, business ethics and employee ethics. These are approved by the Board of Directors and distributed to directors, executives and employees; and, published on the company’s web site. The Board of Directors has been actively involved in the determination of visions and missions in order for the executives and the employees to share a common goal and for the operation of the company in compliance with the laws and other regulations. This is in the best interest of the company and the shareholders. There has been no record of the company’s violation of a regulation of the Office of the Securities and Exchange Commission or the Stock Exchange of Thailand in the past year. 5.1 The structure of the Company Board The Board of Directors The Board of Directors comprises of qualified individuals with experiences in a diverse range of areas. They understand what their responsibilities are as company directors and what the nature of the company's business is. 1. Balance of authority : The Board of Directors must be comprised of a minimum of five individuals. The required qualifications for each director are as follows: (1) An individual of juristic age
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(2) Must not be bankrupt, incompetent or quasi-incompetent (3) Must never be imprisoned by a final verdict in connection with a fraudulent act (4) Must never be handed punishment or removed from an organization or a government office in connection with a fraudulent act Presently, the Board of Directors comprises of 8 directors: - Executive Directors 5 - Non - Executive Directors 3 Of the three non-executive are independent directors and Audit Committee. We will maintain the one-third proportion of independent directors to all directors or a minimum of three independent directors This is consistent with the independent directors ratio criterion which requires that a registered company must have one third of the directors or at least three directors being independent directors. All directors are determined and entrusted by the Board of Directors and the shareholders. They have the freedom to opine on and approve matters with the best interest of the company. 2. Director and Independent Director Selection Process We have appointed a Nomination and Remuneration Committee to screen qualified candidates for directorial posts on the basis of their knowledge, competence, experience and expertise. These are visionary individuals from a diverse range of professional areas who are ethical and capable of voicing their opinions freely. Our independent directors have all the qualifications as per the announcement of the Capital Market Supervisory Board (CMSB) as well. 3. Directorial term : Directors serve the term specified under the company regulation. They may be reelected upon the completion of a term. The Nomination and Remuneration Committee screens qualified candidates to ensure that all directors are adequately knowledgeable and experienced before nominating them to the Board of Directors for their consideration. 4. Serving of term by investment : number of companies for which the directors serve; age of directors; and number of terms allowed: We have not established requirements relating to the serving of term by investment, number of companies for which the directors serve, age of directors and number of terms allowed. This is because we believe that the ability to manage business and the expertise of each director are not dependent upon their age or the number of companies for which they serve. Directors can remain in office for as long as they are committed to their duties as company directors and trusted by the board of directors and the shareholders. Names of directors, their background, experience, shareholding and service as director of other companies are reported in the annual report and Appendix 1 of the 56-1 Form. Three present directors are serving as directors for more than five other listed companies. However, we have reasons to believe that it does not affect their service to us. They have consistently dedicated their time achieving results for the company. 5. Service in directorial position for other companies by directors and executives : With regard to this, a team of high level executives would first consider the nature of business of the company in question, and whether it requires assistance of a director or an executive or whether it is necessary to dispatch one as a representative of the group as a joint investor under
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a joint venture agreement. In the case where it is necessary to do so, we will consider dispatching directors or executives with knowledge, competence and expertise in the business in question as appropriate. 6. Definitions of "Independent Director "An "independent director" is an individual with all the following qualifications and independence as described in the announcement of the Equity Market Committee. (1) Holding no more than 1% of shares with voting rights of the company, the parent company, the subsidiaries major shareholders or control person of the company inclusive of shareholding by individuals related to such independent directors. (2) Not serving or having served as a director with involvement in the administration; nor as an employee, a staff member, a consultant with a regular salary; nor a control person of the company, the parent company, the subsidiaries, the associates, the subsidiaries of the same level; nor the major shareholder or control person of the company, with the exception of the case where the individual has retired from such a position for a minimum of two years prior to the date of appointment as an independent director. This is not inclusive of the case where the independent director has served as a civil servant or a consultant to a government agency, which is a major shareholder or a control person of the company. (3) Not related by blood or law as father, mother, spouse, sibling or child, spouse of son or daughter of executives, major shareholders, individuals with the authority to control the company or candidates for the position of an executive or an individual with the authority to control the company or an associate. (4) Not having or having had a business relationship with the company, the parent company, the subsidiaries, the associates major shareholder, or control person of the company in such a manner that his or her exercise of independent discretion may be obstructed. Further, the individual must not be or have been a significant shareholder, control person of a party with business relationship with the company, the parent company, the subsidiaries, the associates, the major shareholders or the parties with control person of the company, with the exception of the case where the individual has retired from such a position for a minimum of two years prior to the date of appointment as an independent director. The business relationship as described in the above paragraph is inclusive of normal trading transactions for the conduct of business; lease or letting of immovable ; transactions relating to assets or service; provision or acceptance of financial assistance through acceptance or provision of loans and guarantees, including other similar practices which result in the company or the party to the agreement being under an obligation of debt towards the other party for an amount from three percent of the net tangible assets of the company or from twenty million baht, whichever is lower. The calculation of such debt obligation is to be as per the method for the calculation of connected transaction value of the Announcement of the Capital Market Committee on Related Transaction Criteria with exceptions. Nevertheless, the consideration of such debt obligation should be accumulative of debt obligation arising within the period of one year prior to the day of business relationship with the same person. (5) Not serving or having served as an auditor of the company, the parent company, the subsidiaries, the associates, the major shareholders, or a control person of the company; and, not a significant shareholder, nor a control person of or a partner of the auditing office where the auditor of the company, the parent company, the subsidiaries, the associates, the major shareholders or the control person of the company, with the exception of the case where the individual has retired from such a position for a minimum of two years prior to the date of appointment as an independent director.
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(6) Not serving or having served as a professional service provider including a legal or financial consultant who is or has been paid over Two Million Baht per year in service fee by the company, the parent company, the subsidiaries, the associates, the major shareholders or a control person of the company. Not a significant shareholder, a party with the capacity to control or a partner of the said professional service provider, with the exception of the case where the individual has retired from such a position for a minimum of two years prior to the date of appointment as an independent director. (7) Must not be a director appointed to represent a director of the company, a major shareholder or a shareholder who is related to a major shareholder. (8) Not engaged in a business which is of the same nature as, or in competition with, that of the company or the subsidiaries. Not a significant partner of a partnership or a director with involvement in the administration, nor an employee, a staff member, a consultant with a regular salary, nor a shareholder with more than one percent of all shares with voting rights of another company which is engaged in a business of the same nature as, or in competition with, that of the company or the subsidiaries. (9) Not of any other quality which affects the ability to freely opine on the operation of the company. After having been appointed as an independent director following the qualifications specified under items(1) through (9) above, the independent director may be assigned by the Board of Directors to make decisions on the operation of the company, the parent company, the associates, the major shareholders or the control persons of the company in the manner of a collective decision. 7. Combination or separation of positions The Chairman of Board of Directors, the Chairman of Executive Board and the President cannot be the same person. They serve different functions and are independent from one another to create a balance of authority. The Chairman of the Board of Directors has no relationship with the management. He is independent, leads the policy, oversees the operation of the management and conducts Board of Directors and shareholder meetings to ensure efficiency. Directors are given the opportunity to opine freely at Board of Directors meetings. The same is true for shareholders at the shareholder meetings. On the other hand, the Chairman of the Executive Board leads the operation and prepares operational plans which are consistent with the established policies while the President supervises the management to ensure compliance with the operational plans and the policies. Further, the Board of Directors Charter, the Executive Charter, and, the President Authority and Responsibilities have all been clearly written. The authority is clearly compartmentalized for managerial transparency. 8. Company Secretary We have a Company Secretary Office with Ms. Sunee Thipudomlukas the Company Secretary performing duties as required by the laws and as assigned by the Board of Directors. Additionally, the company secretary has the duties to provide preliminary advice to directors and executives on laws regulations and articles of association of the company, to liaise between the directors and the management, and, to ensure proper compliance with all relevant laws and regulations. Subcommittees The Board of Directors has appointed several subcommittees with members who meet appropriate qualifications in order to help oversee different operational areas of the company and to assure the shareholders of the
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transparent, well-informed operation. The subcommittees include the Audit Committee Board, the Nomination and Remuneration Committee reporting to the Board of Directors. Management-wise, an Executive Board is appointed to help review matters before presenting them to the Board of Directors for their consideration. It is the duty of the Board of Directors to approve clearly defined charters for each subcommittee. A subcommittee is led by one Chairman who ensures that its performance is consistent with the policies established by the Board of Directors. The scope of authority and responsibilities of the Board of Directors and subcommittees is detailed in Section Management Structure. 5.2 Roles, Duties and Responsibilities of the Board of Directors The Board of Directors plays a major part in steering the company to achieve its objectives and business success, and therefore, it is tasked with the following important roles, duties and responsibilities. (1) Leadership and Vision The company's Board of Directors consists of business professionals with experience and proven expertise from various fields. Each and every member of the Board truly understands the roles and responsibilities expected of them by discharging their duties in a responsible, careful and honest manner. They review and approve matters pertaining to the important operation of the company such as setting up the company's vision and policy. They are free to opine and make decision. They are also responsible for ensuring that all set policies are followed and performed by the Management to achieve the company's objectives. Roles and responsibilities of the Board of Directors and those of the Management are clearly specified and separate, such as financial authority and the authority to make decisions on certain issues. (2) Good Corporate Governance The Board of Directors has put down in detail and in writing the good corporate governance principle consisting of business supervision policy, business ethics and employee code of conduct. These documents were endorsed by the Board of Directors on November 20 th, 2002, and they have formed the fundamental guidelines of business conduct for the company's directors, executives and employee to follow. The Board of Directors regards these guidelines as very important principles for everybody in the company to adhere to. Copies of these documents are distributed to the company's directors, executives and employee at all levels, and they can also be obtained from the company's web site, www.btnc.co.th. The information is updated and reviewed every year to be in line with today's business world. (3) Conflict of Interests The Board of Directors carefully reviews any possible conflict of interests in accordance with a wellestablished guideline with the utmost benefit of the company and the shareholders in mind. This effort is established as a part of our good corporate governance principle. We engage in transactions with possible conflict of interests in accordance with the criteria established by the Office of Securities and Exchange Commission and by the Stock Exchange of Thailand. Meeting resolutions, value, nature, party to and necessity of the transaction, as well as the opinion of the Board of Directors, that of the Audit Committee and differing opinions (if any), are provided in Thai and English to the Stock Exchange of Thailand and on our web site. The company has established criteria requiring directors and executives to report their vested interests and those
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of related persons using the director and executive vested interests report form within one month from the day on which the law comes into force or from the date of appointment. In the case of a change, a report of such change must be submitted within one month from the date of such change. At Board of Directors meetings, directors with vested interests in the matter must leave the room and refrain from voting on the agenda. Meeting minutes are prepared for subsequent review and summaries are provided in Forms 56-1 and 56-2. (4) Report on the Company Board of Directors' Responsibilities for Financial Statements : The Board of Directors is responsible for the reliability and the correctness of financial information, upon which the shareholders and the investors base their decisions. The report , in the, annual disclosure form (56-1) and annual report (56-2) ( 5) Internal control , Internal Audit and Risk Management (1) Internal control and internal audit: The Board of Directors pays due attention to the internal control and the internal audit efforts which provide a basis for good corporate governance. Our organizational structure has required compartmentalization, assignment of responsibility and written approval authority at different levels. Further,the duties and the responsibilities of finance, accounting, document storage and audit staff are separated. Personnel are constantly engaged in development in order to enhance the efficiency of each department. The Internal Audit Office is charged with the assessment and monitoring of the performances and to provide relevant advice. They are free to audit and to ensure checks and balances so as to provide the confidence that all guidelines are efficiently and transparently observed. The auditors and the monitors convene following the completion of the audits to arrive at a summary of the matter and revise the operation accordingly. Our staff exchange information, experience and engage in self-assessment, leading to improved responsibility and internal control in each department. They become aware of problems and deficiencies in a timely manner and are capable of identifying appropriate improvements. The findings of the internal audit are presented to the Audit Committee in order to exchange opinions and plan for the audit in the following year and ensure that a suitable internal control and internal audit system is in place. The Board of Directors requires that an evaluation is conducted at least once a year in order to determine the adequacy of the internal control system. At Board of Directors No.3 on March 15th 2013. In 2011, the Board of Directors and all three members of the Audit Committee conducted the annual evaluation of the internal control system of the company and arrived at the same conclusion that it is adequate and appropriate to the current state of operation. (2) Risk management We currently do not have a Risk Management Committee in place. However, our Executive Committee is charged with the duty of reviewing and managing risks while the Audit Committee provides supporting monitoring and review as well. This configuration provides assurance that our risk management measures are satisfactory to a certain extent. Further, duties and responsibilities are clearly compartmentalized. The Internal Audit Department conducts risk assessment in conjunction with the respective departments in order to identify the risks and to plan for post-assessment evaluation. The internal audit staff are in direct communication with the operators in order to arrive at a summary of the matter and revise the risk management measures accordingly before reporting to the Audit Committee. The Audit Committee then reviews the companyâ&#x20AC;&#x2122;s risk management measures and determines if they are sufficient and eventually
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implements necessary changes to reflect our operation. Our internal control and risk mitigation measures are constantly reviewed to cover alarming signals and significant anomalies. The report of the Audit Committee and the report on the accounting aspect of the internal control system by the auditor are provided in the annual report and the Forms 56-1 and 56-2. The Audit Committee has produced reports on their key activities. The details of which include the number of meetings held during the year, the evaluation and the review of internal control system, the related transactions, the appointment of auditors, the review of financial reports and the compliance with rules and regulations. Opinions of the Audit Committee on the different areas of the operation were provided. 5.3 Board of Directors Meetings The Board of Directors appreciates the significance of the attendance to Board of Directors meetings. In fact, we have made it a responsibility for all directors to attend meetings and become involved in the making of all decisions. Meetings are scheduled in advance and are to take place at least once every month throughout the year, and all directors are notified of such information well beforehand. The Company Secretary would deliver a notice to the directors, informing them of the agendas including matters for acknowledgement and matters for consideration, and, minutes of the previous meeting, together with relevant documents in order that the directors may review the matters at the statutorily required timeframe. The Form 59-2 is enclosed as well to remind directors to report any change in their holding of company shares during the past month. The Chairman of the Board of Directors and the President would jointly determine the agendas and all directors are allowed to submit matters for inclusion as Board of Directors meeting agendas through the Company Secretary. Additional information can be sought from the President and the Company Secretary. At Board of Directors meetings, the Chairman of the Board of Directors serves as the chairman of the meeting and conducts it in such a manner, as to comply with the agenda as follows: Agendas to be informed include important matters that took place during the past month, such as the operation report on how well the operation team has performed according to the Board of Directors' agreed procedures, the report on the business performance during the past month, or the report on shares transfers of the company directors to show directors, spouse, under-aged children shareholding change. Agendas to be considered Agendas proposed to the Board of Directors for their agreement or approval. Directors with vested interests in the matter must leave the room and refrain from voting on the agenda. The Chairman of the Board of Directors allows and encourages all directors to voice their opinion freely. Directors can discuss and opine openly. The chairman of the meeting compiles the information shared and conducts the meeting by the agendas and in the appropriate time. Decisions are made on the majority vote with one director equaling one vote. In the case of a tie, the chairman of the meeting is to cast the final deciding vote. Apart from executives who are also company directors, sometimes, the Board of Directors' meetings may be attended by other executives who are directly involved with any particular matter being discussed. At the end of each meeting, the company secretary is responsible for preparing the meeting minutes in writing and make them ready for any future review. Moreover, if necessary, a separate meeting can also be conducted between company directors who are not executives of the company and inform the Board of Directors.
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Further, the Board of Directors offer non-executive directors the chance to attend the meeting among themselves and subsequently report to the Board of Directors. In 2012, there are 13 Board of Directors meeting. The meeting attendance for each company is disclosed under Management structure. (5.4) Directors’ orientation and manual: Newly appointed directors are introduced at the Board of Directors meeting. They are given the business policy, the director’s manual and the annual report for the purpose of reference. The director’s manual has been revised and distributed to all directors and executives for their use. It contains information on the followings: 1. Comparison of company’s regulations, Public Company Act, Securities and Exchange Act and Good Corporate Governance Principles on topics concerning the performance of directors and executives such as the Board of Directors meeting, the Board of Directors duties and responsibilities, validity of the Board of Directors actions, and, directorial elections. 2. Charters of each subcommittee 3. Good Corporate Governance Principles including business ethics and employee code of conduct (5.5)The Board of Directors' and Executives Remuneration The Board of Directors' Remuneration The Company has not appointed a compensation subcommittee. Maximum compensation is presently determined by the Board of Directors and presented to the shareholder’s assembly for their approval. Compensation is paid on the basis of the performance of the company, maximum compensation approved by the shareholder’s assembly and compensation pay in the form of a meeting allowance for every attendance. Annual compensation is paid to all directors. The 42 general shareholders meeting on April 24 , 2012, approved compensation of directors at not exceed 10% from net profit a year. In the year 2012 the meeting approved payment of the meeting fee in the amount of 914,000 baht . The compensation for individual directors is disclosed under the management section of the annual report and in 56-1 template. Executives' Remuneration Executives are compensated according to company policy and based on the company performance and their individual performance. The compensation comes in the form of salaries, meeting attendance fees, and bonus. Compensation for executives is disclosed under Compensation for executive directors and executives. There are also other types of special compensation such as the employee Stock Ownership Plan (ESOP). However, such a program is easily affected by the fluctuation of price in the Stock Exchange of Thailand, and Thailand's current laws do not facilitate this matter. Currently, any employee who is allocated company shares, will also be subject to pay share transfer tax. Nonetheless, it is also important to note that, the company fully understands that keeping good personnel with the company requires a lot more than just compensation. It also needs personal and corporate integrity, as well as, understanding.
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(5.6) Competency Development of Directors and Executives All directors and executives are encouraged to enhance their knowledge by participating in relevant training courses and seminars such as the Director Accreditation Program (DAP), the Director Certification Program (DCP)) by Thai Institute of Directors Association (IOD), as well as, any other future courses in order to apply knowledge and experience gathered from these training sessions to their performance of duties. Directors and executives meet regularly with their counterparts from other organizations, local and international, to exchange views Staff Development Policy Company has policy to develop our staff/employees in multi-level to be eligible in terms of qualification and experience in line with position and requirement of Company. Company supports our employees to have further education in Bachelorâ&#x20AC;&#x2122;s degree and Masterâ&#x20AC;&#x2122;s degree in the field related to works that would develop more potential and strengthen our employees for more competitive capacity in accordance with strategy and purpose of Company. Company recruits quality personnel with good attitudes and qualification in line with our requirement. Company provides definite and appropriate job description in each position, performance evaluation and motivation so as to have our employees being willful, seek for knowledge and self-development in regular manner. Company also allows our employees to attend internal and external seminars and trainings. (5.7) Succession Plans In order to ensure uninterrupted operation and enhanced efficiency, we have established a policy for the succession of employees in different roles. Knowledgeable and competent personnel are identified to meet replacement needs as they arise, for instance, when an individual is promoted, resigned or retired or when a change is made to the structure of the company. Individuals are screened on the following qualifications. 1. The candidate must be a competent individual within the organization. 2. Multiple employees must be screened for a higher position based on their performance, professional capabilities, vision and the ability to take the organization forward. 3. Interpersonal relationship and leadership. 4. Enhancement of knowledge by participation in leadership courses or those related to their duties. 5. The candidate must be an individual of high moral and ethical standards.
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The Control of Using of Internal Information The company has a measure to control the internal data by using the moral specification as all data cannot be used for their own benefit and be shared with external site. Moreover, company policy also has a punishment for whom breaking the rule, namely, dismissal and including, all committees, directors and employees cannot selling or buying the shares especially during the one-month period before the financial report will be disclosed to the public. Furthermore, committees, directors which including their spouse and child has a duty to report to the Securities And Exchange Commission and the have to report to the chairman of the board in the next meeting whenever they buy or sell the shares.
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Report of the Company Board of Director’s Responsibilities for Financial Statements The Company’s Financial Statements have been compiled under the policies of the Board of Directors which are in compliance with the generally accepted accounting principles, and to be cautiously recorded. Due circumspection of estimation has also been given in the preparation of the financial statements to reflect the Company’s performance. Recognizing the essential of the quality of the financial statements, the Board of Directors then managed to provide reviewing of the financial data and sufficient information in the Notes to the Financial Statements and the Explanation and Analysis Report for the benefits of the shareholders and investors who seek access into the financial statements. For this respect, the Board has appointed an Audit Committee, consisting of independent and non-executive directors, to directly oversee the quality of the financial statements. The Audit Committee’s comments have already been shown in the Report of the Audit Committee in this annual report. According to the mentioned administrative structure and internal control systems as well as the audit results of the certified public accountant, the Board believes that the Company’s financial statements as of December 31, 2012 have shown an essentially accurate picture of its financial status, performance and cash flow statements according to the certified accounting principles.
(Ms.Porntip Vorathavornviwat) Managing Director February 27, 2013
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Audit Committeeâ&#x20AC;&#x2122;s 2012 Report To Shareholders of Boutique Newcity Public Company Limited The Audit Committee of Boutique Newcity Public Company Limited that was appointed by the Company's board of directors on 24th April 2012 consists of 3 independent and non-executive committee members as follows: 1. Mr.Prasert Patradhilok 2. Mr.Puchchong Vanichjakvong 3. Mr.Sermwong Dhanasarnslip In 2012 the Audit Committee held total 4 meetings in which the executives and the auditor participated in related agenda. In addition, a meeting was held for consultation with the auditor in absence of the executives. The Audit Committee conducted under scope of responsibilities assigned by the Company's board of directors and had relevant suggestions as summarized below: 1. Reviewed the quarter financial statements and the annual financial statement of 2012 of Company which are provided in compliance with certified accounting standard and heard clarifications of the auditor and the accounting executive to ensure correct disclosure of such financial statements 2. Reviewed related financial items and disclosure of financial items relating to the person who potentially has conflict of interest in conformity with the law on Securities and Exchange, the regulation of Stock Exchange or the law relating to the Company's business 3. Attended meeting with the auditor in order to audit independence and result of the audit as well as the auditor's comments towards internal audit and control of the Company 4. Attended meeting with the executives to discuss various material issues 5. Reviewed various result of operation to be in line with related laws and regulations of government agencies 6. Considered for appointing the auditor for the year 2013and after due consideration the Audit Committee deeming appropriate to appoint Ms.Pranee Phonngam, the CPA No.4987 and/or Mrs.Junyaporn Techamontrikul, the CPA No.6720 of United Auditing Company Limited who are eligible, sufficiently independent and suitable to be the Company's auditor, accordingly proposed to the Company's board of directors for consideration in appointment and remuneration and for further consideration and approval of the ordinary meeting of shareholders The Audit Committee absolutely conducted the assigned duties with independence and without any limitation in acknowledgment of information, as well as made regularly various comments and suggestions. The Audit Committee did not find any material defects or abnormalities that infringe the law of Securities and Exchange or the regulation of Stock Exchange of Thailand or the law relating to the Company's business and accordingly reported its results to the Company's board of directors.
(Mr. Parsert Patradhilok) Audit Committee Chairman
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Report of Boards of Directors In this year is the first year in many year with no flood disaster and political problem in Thailand. Including, company has continuously expansion to conform to enlarge to other regions in Thailand and others Countries in Asean Economic Community, lead to Company raise up the amount of sale to 21.69% which is an essential step to continuously growth in the future. In this year, company invests on expansion of various sale, furthermore company hires a consultative company for improving systems in company in preparation for the enlargement of company in the world future and all systems will be finished by 2013. Though, result from these investments effect only the expansion of sale rapidly, but It will bring about profit in 2013. As result, Company has increasing growth in 2012 with total earning of Baht 857.16 million, and net profit of Baht 2.32 Million. However, the administrators are so impressive to all employees cooperating to adjust their various ways of works to achieve the best goal. Moreover, they would like to thankful for willpower and support from all shareholders and they wish all shareholders will support company in 2013 and so on.
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217
BOUTIQUE NEWCITY PUBLIC COMPANY LIMITED AND SUBSIDIARY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 1. Company and subsidiary operations 1.1 Company Operation Boutique Newcity Public Company Limited (“the Company”) is the listed company in Thailand. Its head office located at 1112/53-75 Soi Sukhumvit 48(Piyavat), Sukhumvit Road, Prakanong, Klongtoei, Bangkok. The Company’s main business is apparel trading. 1.2 Subsidiary operation Panivara Company Limited (“the Subsidiary company”) was registered as company limited on March 15, 1983. Its head office located at 1112/53-75 Soi Sukhumvit 48(Piyavat), Sukhumvit Road, Prakanong, Klongtoei, Bangkok. The Company’s main business is properties trading. As at December 31, 2012 and 2011, the Company stops operation. 2. Basis of preparation and presentation of financial statements 2.1 The consolidated financial statements and separated statements are prepared in conformity with financial reporting standards and practices generally accepted accounting in Thailand. The format financial statement presentation is compliance with Thai Accounting Standard No.1 (revised 2009) “Presentation of Financial Statement”, which is effective for financial statements for the accounting periods beginning on or after January 1, 2011 onwards and prepared in accordance with the Notification of the Department of Business Development dated September 28, 2011 regarding “The Brief Particulars in the Financial Statements B.E. 2554”. 2.2 The financial statements have been prepared on a historical cost basis except otherwise disclosed in the accounting policies. 2.3 The consolidated financial statement is prepared by consolidating Boutique Newcity Public Company Limited financial statement with its subsidiary in Thailand as follow: Subsidiary Company Panivara Co., Ltd. (Acquiring on January 25,1993)
Industry Properties trading
Share holding (%) 99.99
2.4 Consolidated financial statement is the consolidation between the company’s and its subsidiary’s accounts. Thereby, Intercompany sales and balance as well as profit or loss
218
that has occurred are eliminated from these financial statements. Accounting policy for subsidiary is changed according to head office’s in order to consolidate the information about non-controlling interest is present in separate transaction in consolidated statements of financial position and statement of comprehensive income. 3. New and revised Thai Financial Reporting Standards announced but not effective The Federation of Accounting Professions has issued the Notifications regarding the Thai Financial Reporting Standards (TFRS), which will become effective for the financial statements for the accounting periods beginning on or after January 1, 2013 and 2014 onwards as follows; Effective date Thai Financial Reporting Standards TFRS 8 Operating Segments Thai Accounting Standards TAS 12 Income Taxes TAS 20 (revised 2009) Accounting for Government Grants and Disclosure of Government Assistance TAS 21 (revised 2009) The Effects of Changes in Foreign Exchange Rates Thai Accounting Standards Interpretation TSI 10 Government Assistance - No Specific Relation to Operating Activities TSI 21 Income Taxes - Recovery of Revalued Non-Depreciable Assets TSI 25 Income Taxes - Changes in the Tax Status of an Entity or its Shareholders TSI 29 Disclosure - Service Concession Arrangements
January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2013 January 1, 2014 Effective date
Thai Financial Reporting Interpretation TFRI 4 Determining whether an Arrangement contains a Lease TFRI 12 Service Concession Arrangements TFRI 13 Customer Loyalty Programmes
January 1, 2014 January 1, 2014 January 1, 2014
The Company’s management and subsidiary anticipates to adopt the accounting standards that affect to the Company’s and subsidiary financial statements when they become effective. The management are now evaluating the impact to financial statement for the year those accounting standards will be started.
219
4. Summary of significant accounting policies 4.1 The Company recognizes the revenue and expenses as follows: - Revenue from sales is recognized when goods and right are delivered. - Dealer sales is recognized when dealer sale to customer. - Revenue from service is recognized on percentage of completion. - Other income and expenses are recognized on an accrual basis. 4.2 Cash and cash equivalents is cash on hand and at financial institute which does not include cash at financial institute with maturity over three months and bank deposit that is obligated. 4.3 Account receivables are presented on anticipated realizable value, the Company estimated the allowance for doubtful accounts by historical uncollected experiences, condition of economic and the account receivableâ&#x20AC;&#x2122;s ability for the repayment. Doubtful debt recognized in the statement of income. 4.4 Inventories are stated at cost or net realizable value whichever is lower. Cost is calculated by the first-in first-out method. Net realizable value is the estimate of the selling price in normal business conditions less the expenses to selling. 4.5 Investments 4.5.1 Investment in securities The Company classifies the investments, determines their values and recognizes income or loss from changes in carrying value as follows: - Investments in non-marketable classifies of long-term investments which are held as general investments, presented at cost value deduct allowance for impairment (if any). - Investments in marketable equity security classifies of long-term investments which are held as securities available for sale are stated at fair value unrealized gain or loss are stated at shareholdersâ&#x20AC;&#x2122; equity. - Investment in securities that has been sold during the year is calculated by the weighted average method. 4.5.2 Investment in subsidiary and associated companies. - Investments in subsidiary are undertaking over which the Company has over 50% of the voting rights, or over which the company exercises control.
220
4.6
4.7
4.8
4.9
- Investments in associate are undertaking in which the group generally has between 20% and 50% of the voting rights, or over which the group has significant influence, but which it does control. - Investment in associated companies which presented in consolidated financial statement are presented by the equity method net from impairment. In case of impairment in value of investment has been occurred, the loss of investment is recognized in the consolidated statement of income. - Investment in subsidiary and associated companies which presented in the separated only financial statement are presented by the cost method net of impairment. In case of impairment of investment has been occurred, the loss of investment is recognized in the separated statement of income. Investment property Land and land development cost are presented at cost, condominium are present at cost deduct accumulated depreciation and allowance for impairment (if any). Depreciation are calculated on the straight-line method, based on the estimated useful lives of the assets 20 years. Land are presented at cost, building and equipment are present at cost deduct accumulated depreciation and allowance for impairment (if any). Depreciation of building and equipment are calculated on the straight-line method, based on the estimated useful lives of the assets as follows: Building and structure 20 years Office decoration and equipment 3,5 years Vehicle 5 years Other assets 5 years Leasehold that present including in other non-current assets present at cost deduct accumulated depreciation and allowance for impairment (if any). Amortization is amortized according to lease period 1-30 years and recognized as expenses in the statement of income. Lease 4.9.1 Financial Leases Leases of assets, where the Company has transferred all the risks and rewards of ownership and intend to buy assets at the end of period of lease contract, are
221
classification as finance leases. Financial leases are capitalizing at the inception of the lease record with liabilities occur from lease payment in the future, by not include interest expense which are financial charge. Financial charge are recorded as expense according to the proportion of the liabilities balance outstanding. 4.9.2 Operating Leases Leases of assets which all the risks and rewards of ownership are effectively retained by the leasers, are classified as operating leases. Lease payments under an operating lease are recognized as expenses in the statements of comprehensive income. 4.10 Employee benefits 4.10.1 Short-term benefits - The Company and subsidiary records the payment to workmenâ&#x20AC;&#x2122;s compensation fund as expenses throughout the accounting period. - The Company and subsidiary records the payment to provident fund as expenses throughout the accounting period. 4.10.2 Long-term benefits The Company has obligations in respect of the severance payments it must make to employees upon retirement under labor law. The Company treats these severance payment obligations as a defined benefit plan. The obligation under the defined benefit plan is determined by a professionally qualified independent actuary, using the projected unit credit method. Such determination is made based on various assumptions, including discount rate, future salary increase rate, staff turnover rate. Actuarial gains and losses arising from post-employment benefits are recognized immediately in statements of other comprehensive income. 4.11 Foreign currency transactions are recorded in the following exchange rates as follows: - Transactions throughout the year are converted into Baht at the rates of transaction dates. - Assets and liabilities at the end of the period are converted into Baht at the reference exchange rate established by the Bank of Thailand prevailing at the statements of financial position date.
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- Gains or losses on exchange rate are recognized as revenues or expenses in the statements of comprehensive income. 4.12 The Company recognized the income tax to be paid as expenses during the year by tax rate at the statements of financial position dated. 4.13 Basic earnings per shares is calculated by dividing net profit for the years by the weighted average number of ordinary shares at the end of each years. 4.14 Accounting policies that need judgments of management Preparation of financial statements in conformity with generally accepted accounting principles require management to make estimation and assumptions in certain circumstances, that affect on the amounts of revenues, expenses, assets and liabilities, the disclosure of contingent assets and liabilities of the financial statements. Actual results may be differ from those estimation. The significant area that management need to use their judgments and estimation that will affect on the amounts and disclosures are as follows: 4.14.1 Allowance for doubtful accounts The Company estimated the allowance for doubtful accounts by historical uncollected experiences, condition of economic and the account receivableâ&#x20AC;&#x2122;s ability for the repayment. 4.14.2 Allowance for obsolete The Company estimated the allowance for obsolete inventory by considering from inventory discounted in net realizable value, which consider from economic condition and historical sale discounted data. 4.14.3 Allowance for investment property The Company estimated the Allowance for investment property when there is expected to decline, the net realizable value based on the appraised value together with other factors. 4.14.4 Allowance for leasehold Leasehold, which tested for impairment by using a fair value method of discounted cash flows basis.
223
4.14.5 Impairment The carrying amounts of the Company assets are reviewed at each balance sheet dated to determine whether there is any indication of impairment. If any such indication exists, the assetsâ&#x20AC;&#x2122; recoverable amounts are estimated. 4.14.6 Estimated liabilities Estimated liabilities are recognized as liabilities in the balance sheet when it is probable that an obligation has been incurred as a result of a past event, it is possible that an economic benefits will be required to settle the obligation and the amount of the obligation can be reasonably estimated. 4.14.7 Fair value of financial instruments Assessment fair value of financial instruments are no trading in the market and can not search for active market, the management use judgment for estimating fair value of financial instrument calculated by criterion assessment value that has been accepted. The variable has calculated from comparing with other variables in the market, by considering from the liquidity, the relation data and changing of value of long-term financing instruments. 5. Supplemental cash flows information In 2011, the Company was bought the vehicles in the amount of Baht 2,897,196 which have an agreement of the leasing contract in the amount of Baht 2,462,617. This transaction was not related with cash flows in investing activities and financing activities. 6. Accounts and other receivable - net Accounts and other receivable as at December 31, 2012 and 2011, are as follows: ('Baht) Consolidated and Separated financial statements 2012 2011 Accounts receivable 95,155,687 90,708,223 Postdate cheque 1,068,319 14,560,000 Notes receivable 674,549 Other receivable - Bater card 6,706,177 10,511,252 Total 102,930,183 116,454,024 Less Allowance for doubtful debt - Account receivable (2,707,111) (1,948,507) Net 100,223,072 114,505,517
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Accounts receivable whose outstanding balance are classified by aging as follow: ('Baht) Consolidated and Separated financial statements 2012 2011 0 - 3 months 75,218,776 59,888,387 3 - 6 months 11,675,086 22,181,152 6 - 9 months 4,699,579 3,121,733 9 - 12 months 855,134 608,236 More than 12 months 2,707,112 4,908,715 Total 95,155,687 90,708,223 7. Inventories Inventories as at December 31, 2012 and 2011, are as follow: ('Baht) Consolidated and Separated financial statements 2012 2011 Finished goods 178,587,822 160,092,015 (1,343,905) (1,023,856) Less Allowance for obsolete Net 177,243,917 159,068,159 As at December 31, 2012, the Company recorded allowance for obsolete in consolidated and separated financial statement in the amount of Baht 0.32 million which presented including in cost of goods sold. As at December 31, 2011, the Company recorded reverse allowance for obsolete in consolidated and separated financial statement in the amount of Baht 1.65 million which presented including in cost of goods sold. Inventories which record as expenses in consolidated and separated financial statements for the years ended December 31, 2012 and 2011, in the amount of Baht 316.24 million and Baht 241.86 million respectively.
225
8. Other long-term investments Other long-term investments as at December 31, 2012 and 2011, are as follows: ('Baht) Consolidated and Separated financial statements As at December 31, 2012
General Investment Thai Staflex Co., Ltd. Janome (Thailand) Co., Ltd. Thai Sumsung Electronics Co., Ltd. Thai Bunka Fashion Co., Ltd. Total Less Allowance for impairment Total general investment
Shares
Par value
12,000 176,000 10,000 10,000
100.00 10.00 100.00 100.00
Cost/share 100.00 10.00 100.00 100.00
Amount
Securities available for sale Pan Asia Foot wear Public Co., Ltd. Total securities available for sale
8,877,350 8,877,350
Amount
Cost
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 4,960,000 Unrealized gain (loss) on valuation
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 (802,512) 4,157,488 Fair value
(7,538,350) (7,538,350)
1,339,000 1,339,000
Total long-term investments
5,496,488 ('Baht) Consolidated and Separated financial statements As at December 31, 2011
General Investment Thai Staflex Co., Ltd. Janome (Thailand) Co., Ltd. Thai Sumsung Electronics Co., Ltd. Thai Bunka Fashion Co., Ltd. Total Less Allowance for impairment Total general investment
Shares
Par value
12,000 176,000 10,000 10,000
100.00 10.00 100.00 100.00
Cost/share 100.00 10.00 100.00 100.00
Amount
Securities available for sale Pan Asia Foot wear Public Co., Ltd. Total securities available for sale
8,877,350 8,877,350
Total long-term investments
Unrealized gain (loss) on valuation of security are as follows:
Amount
Cost
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 4,960,000 Unrealized gain (loss) on valuation
1,200,000 1,760,000 1,000,000 1,000,000 4,960,000 (769,773) 4,190,227 Fair value
(6,719,350) (6,719,350)
2,158,000 2,158,000 6,348,227
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('Baht) Consolidated and Separated financial statements 2012 2011 Beginning balance (6,719,350) (7,538,350) (Increase) decrease from unrealized gain or loss on valuation (819,000) 819,000 Ending balance (7,538,350) (6,719,350)
9. Investment property - net Investment property are as follows: ('Baht) Balance as at December 31, 2011 Cost Land Land development cost Decoration and installment Condominium and improvement Total Accumulated depreciation Decoration and installment Condominium and improvement Total Investment property - net Depreciation for the years
Consolidated Sale or Purchase or acquire disposal
Balance as at December 31, 2012
117,472,480 47,636,643 76,919,852 242,028,975
1,382,318 16,922,958 18,305,276
(1,382,318) (1,382,318)
117,472,480 46,254,325 1,382,318 93,842,810 258,951,933
(24,244,480) (24,244,480) 217,784,495
(276,464) (4,209,724) (4,486,188) 13,819,088
11,164 11,164 (1,371,154)
(276,464) (28,443,040) (28,719,504) 230,232,429
2,923,305
4,225,715
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Cost Land Land development cost Condominium and improvement Total Accumulated depreciation Condominium and improvement Total Net Allowance for impairment - land Investment property - net Depreciation for the years
('Baht) Balance as at December 31, 2011
Consolidated Purchase or acquire
Sale or disposal
117,472,480 46,206,724 73,302,540 236,981,744
1,429,919 19,177,017 20,606,936
(15,559,705) (15,559,705)
117,472,480 47,636,643 76,919,852 242,028,975
(27,538,256) (27,538,256) 209,443,488 (4,730,040) 204,713,448
(2,923,305) (2,923,305) 17,683,631 17,683,631
6,217,081 6,217,081 (9,342,624) 4,730,040 (4,612,584)
(24,244,480) (24,244,480) 217,784,495 217,784,495
Balance as at December 31, 2010
2,496,213
2,923,305 ('Baht)
Balance as at December 31, 2011 Cost Land Land development cost Condominium and improvement Land Accumulated depreciation Condominium and improvement Total Investment property - net Depreciation for the years
57,170,440 15,125,040 52,182,533 124,478,013 (28,129,870) (28,129,870) 96,348,143 2,973,579
Separated financial statements Purchase or Sale or acquire disposal
(2,164,462) (2,164,462) (2,164,462)
Balance as at December 31, 2012
(260,962) (260,962)
57,170,440 15,125,040 51,921,571 124,217,051
11,164 11,164 (249,798)
(30,283,168) (30,283,168) 93,933,883 2,164,462
228
Balance as at December 31, 2010 Cost Land Land development cost Condominium and improvement Total Accumulated depreciation Condominium and improvement Total Net Allowance for impairment - land Investment property - net Depreciation for the years
Separated financial statements Purchase or Sale or acquire disposal
('Baht) Balance as at December 31, 2011
57,170,440 15,125,040 64,302,923 136,598,403
1,590,422 1,590,422
(13,710,812) (13,710,812)
57,170,440 15,125,040 52,182,533 124,478,013
(32,592,060) (32,592,060) 104,006,343 (4,730,040) 99,276,303
(2,973,579) (2,973,579) (1,383,157) (1,383,157)
7,435,769 7,435,769 (6,275,043) 4,730,040 (1,545,003)
(28,129,870) (28,129,870) 96,348,143 96,348,143
2,955,307
2,973,579
Investment property of the Company and subsidiary consisted of land, land development cost and condominium that are not in use. It is stated at cost, less accumulated depreciation. The fair value information for the investment property as at December 31, 2012 in the consolidated and the separated financial statements in the amount of Baht 659.06 million and Baht 522.02 million respectively. (year 2011 in the amount of Baht 659.34 million and Baht 522.30 million respectively) 10. Property, plant and equipment - net Property, plant and equipment has movement transaction as follows:
229
Balance as at December 31, 2011
Consolidated Purchase or acquire
Sale or disposal
('Baht) Balance as at December 31, 2012
Cost Land Building and structure Decoration and equipment Office decoration and tools Utilities Vehicles Total Accumulated depreciation Building and structure Decoration and equipment Office decoration and tools Utilities Vehicles Total Property, plant and equipments - net
7,480,000 24,674,824 111,382,397 675,031 3,000,000 13,844,991 161,057,243
32,558,219 21,975 165,000 32,745,194
(950,916) (360,000) (1,310,916)
7,480,000 24,674,824 142,989,700 697,006 3,000,000 13,649,991 192,491,521
(24,674,824) (70,970,196) (674,994) (2,999,999) (8,879,593) (108,199,606) 52,857,637
(19,793,077) (558) (1,413,577) (21,207,212) 11,537,982
610,054 359,999 970,053 (340,863)
(24,674,824) (90,153,219) (675,552) (2,999,999) (9,933,171) (128,436,765) 64,054,756
Depreciation of assets for the years
12,670,346
21,207,212 ('Baht)
Balance as at December 31, 2010
Consolidated Purchase or Sale or acquire disposal
Balance as at December 31, 2011
Cost Land Building and structure Decoration and equipment Office decoration and tools Utilities Vehicles Total Accumulated depreciation Building and structure Decoration and equipment Office decoration and tools Utilities Vehicles Total Property, plant and equipments - net
7,480,000 24,674,824 96,924,607 675,031 3,000,000 10,208,295 142,962,757
34,880,960 3,936,696 38,817,656
(20,423,170) (300,000) (20,723,170)
7,480,000 24,674,824 111,382,397 675,031 3,000,000 13,844,991 161,057,243
(24,674,824) (79,651,371) (674,994) (2,999,999) (8,185,070) (116,186,258) 26,776,499
(11,675,824) (994,522) (12,670,346) 26,147,310
20,356,999 299,999 20,656,998 (66,172)
(24,674,824) (70,970,196) (674,994) (2,999,999) (8,879,593) (108,199,606) 52,857,637
Depreciation of assets for the years
10,981,902
12,670,346
230
Asset with deduct all depreciation but can be used in consolidated financial statements has book value before less accumulated depreciation as at December 31, 2012 and 2011, in the amount of Baht 87.32 million and Baht 78.53 million respectively. ('Baht) Balance as at December 31, 2011
Separated financial statements Purchase or Sale or acquire disposal
Balance as at December 31, 2012
Cost Land Building and structure Decoration and equipment Vehicles Total Accumulated depreciation Building and structure Decoration and equipment Vehicles Total Property, plant and equipments - net
7,480,000 24,674,824 111,093,448 13,843,381 157,091,653
32,485,134 32,485,134
(950,916) (360,000) (1,310,916)
7,480,000 24,674,824 142,627,666 13,483,381 188,265,871
(24,674,824) (70,681,353) (8,877,984) (104,234,161) 52,857,492
(19,793,079) (1,384,547) (21,177,626) 11,307,508
610,054 359,999 970,053 (340,863)
(24,674,824) (89,864,378) (9,902,532) (124,441,734) 63,824,137
Depreciation of assets for the years
12,670,346
21,177,626 ('Baht)
Balance as at December 31, 2010
Separated financial statements Purchase or Sale or acquire disposal
Balance as at December 31, 2011
Cost Land Building and structure Decoration and equipment Vehicles Total Accumulated depreciation Building and structure Decoration and equipment Vehicles Total Property, plant and equipments - net
7,480,000 24,674,824 96,635,658 10,206,685 138,997,167
34,880,960 3,936,696 38,817,656
(20,423,170) (300,000) (20,723,170)
7,480,000 24,674,824 111,093,448 13,843,381 157,091,653
(24,674,824) (79,362,528) (8,183,461) (112,220,813) 26,776,354
(11,675,824) (994,522) (12,670,346) 26,147,310
20,356,999 299,999 20,656,998 (66,172)
(24,674,824) (70,681,353) (8,877,984) (104,234,161) 52,857,492
Depreciation of assets for the years
10,981,902
12,670,346
231
Asset with deduct all depreciation but can be used in separated financial statements has book value before less accumulated depreciation as at December 31, 2012 and 2011, in the amount of Baht 83.36 million and Baht 74.57 million respectively. 11. Intangible assets As at December 31, 2012 and 2011, intangible assets of the Company as software in process. 12. Other non-current assets Other non-current assets as at December 31, 2012 and 2011, are as follows: Consolidated 2012 Leasehold Purchase leasehold Write off leasehold Total Amortization for the years Leasehold - net Deposit Total other non-current assets
10,797,855 3,251,352 14,049,207 (2,364,208) 11,684,999 60,418,267 72,103,266
2011 13,445,673 (94,593) 13,351,080 (2,553,225) 10,797,855 61,732,329 72,530,184
('Baht) Separated financial statements 2012 2011 10,797,855 3,251,352 14,049,207 (2,364,208) 11,684,999 60,392,262 72,077,261
13,445,673 (94,593) 13,351,080 (2,553,225) 10,797,855 61,723,529 72,521,384
13. Overdrafts and short-term loan from the financial institutes Overdrafts and short-term loan from the financial institutes as at December 31, 2012 and 2011, are as follows: ('Baht)
Overdrafts from the financial institutes Short-term loan from the financial institutes Total
Consolidated and Separated financial statements 2012 2011 14,723,522 75,521,121 40,000,000 20,000,000 54,723,522 95,521,121
The Company has entered into overdraft agreement with several local commercial banks in the amount of Baht 100.05 million with the interest rate of MOR per annum. These loans are guaranteed by some directors and relation of director.
232
The Company has entered into short-term loan agreement with two local commercial bank by issued promissory note has duration 3 months with the interest rate of 5.10-5.50 per annum, no guaranteed. 14. Account payable Account payable as at December 31, 2012 and 2011, are as follows: ('Baht) Consolidated and Separated financial statements 2012 2011 Account payable - related company Account payable - other company Total
40,902,889 15,030,888 55,933,777
36,599,340 6,875,201 43,474,541
15. Financial lease liabilities Financial lease liabilities as at December 31, 2012 and 2011, are as follows:
Financial lease liability Less Deferred interest Net Less Financial lease liability due within 1 year Financial lease liability due over 1 year but less than 5 years
('Baht) Consolidated and Separated financial statements 2012 2011 2,343,609 3,455,884 (249,039) (376,742) 2,094,570 3,079,142 (887,684) (984,577) 1,206,886 2,094,565
16. Post-employment benefits obligation The Company operate post-employment benefit plans under the Thai Labour Protection Act, which are considered as unfunded defined benefit plans. Expenses amount recognized in the statement of comprehensive income in respect of the defined benefit plans for the years ended December 31, 2012 and 2011 are as follows:
233
('Baht) Consolidated and Separated financial statements 2012 2011 1,108,795 990,674 470,069 425,315 1,578,864 1,415,989
Current service costs Interest costs Total
Movements in the present value of the defined benefit obligation for the years ended December 31, 2012 and 2011 are as follows:
Beginning present value of post-employment benefits obligation Current service costs Interest costs Payment during periods Ending present value of post-employment benefits obligation
('Baht) Consolidated and Separated financial statements 2012 2011 12,880,943 11,464,954 1,108,795 990,674 470,069 425,315 (209,605) 14,250,202 12,880,943
The actuarial assumptions used to calculate the defined benefits obligations as at December 31, 2012 and 2011 are as follows: Consolidated and Separated financial statements Financial and demography assumptions Discount rate Assumed increasing salary rate Disability rate Retirement age Voluntary resignation rate Age below 21 years Age 21-30 years Age 31-40 years Age 41-50 years Age above 50 years
3.7097% per year 3.00% or 8.00% per year 5.00% of Thai Mortality Ordinary Table of 2008 60 years 26% 26% 28% 10% 0%
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17. Capital management The Companyâ&#x20AC;&#x2122;s objectives when managing capital are to maintain the Companyâ&#x20AC;&#x2122;s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure. 18. Legal reserves Under the provisions of the Limited Public Company Act B.E. 2535, the Company is required to appropriate at least 5% of its annual net income after deduction of the deficit brought forward (if any) as reserve fund, until the reserve fund reaches no less than 10% of the authorized share capital. Such reserve fund is not available for distribution as dividend. 19. Dividend 19.1 According to the Ordinary of Shareholders Meeting No.42/2012, held on April 24, 2010, approved to pay dividends to the shareholders at Baht 0.50 per share in totaling 12,000,000 shares totaling in amount of Baht 6 million. The dividend was paid on May 23, 2012. 19.2 According to the Ordinary of Shareholders Meeting No.41/2011, held on April 26, 2011, approved to pay dividends to the shareholders at Baht 0.75 per share in totaling 12,000,000 shares totaling in amount of Baht 9 million. The dividend was paid on May 25, 2011. 20. Expenses by nature Expenses by nature for the years ended December 31, 2012 and 2011, that occurred from important expenses are as follow: Consolidated Changes in finished goods Employee benefit expenses Depreciation and amortization Rental Promotion of sale Communication
2012 (18,495,808) 116,764,382 26,615,208 145,555,468 21,009,896 15,057,700
2011 (29,742,646) 87,080,139 18,146,876 103,112,860 23,665,149 15,512,252
('Baht) Separated financial statements 2012 2011 (18,495,808) (29,742,646) 114,860,073 86,940,699 25,123,255 18,197,150 145,555,468 103,112,860 21,009,896 23,665,149 15,057,700 15,512,252
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21. Directors and managements’ remuneration 21.1 Directors’ remuneration are benefits payment to directors of the Company in section 90 of the Public Company Limited Act, by excluding salary and related benefits that pay to directors who are also an executive of the Company. 21.2 The management’s benefits in cash are salary, bonus, vehicles expenses and provident funds paid to the Company’s management under Notification of the Capital Market Commission No. Tor Jor 24/2009 “Requirement about directors and managements remuneration of the Company issued securities” dated July 20, 2009. 21.3 For the years ended December 31, 2012 and 2011. The management’s benefits paid to management according to the TAS 24 (revised 2009) “Related Party Disclosures” are as follows: ('Baht) Consolidated and Separated financial statements 2012 2011 Short-term employee benefit Post retirement benefits Total
10,841,360 480,096 11,321,456
10,791,313 467,460 11,258,773
22. Income tax The corporate income tax of the Company and the subsidiary for the year ended December 31, 2012, calculated tax rate 23% and for the year ended December 31, 2011, calculated tax rate 25% and 30%, respectively, of net profit after adjust revenue and expenses base regulated in the Revenue Code. The subsidiary company do not has income tax, so do not has income tax expenses because loss from operated. 23. Transaction with related party 23.1 Investment in subsidiary and associated
236
Companyâ&#x20AC;&#x2122;s name
Associated Company Choksamakee Co,. Ltd. Total
Companyâ&#x20AC;&#x2122;s name
Subsidary Company Panivara Co., Ltd. Associated Company Choksamakee Co,. Ltd. Total
Nature of Business
Nature of relationship
Construction
Shareholder
Nature of Business
Nature of relationship
Property trading Shareholder Construction
Shareholder
('Baht) Consolidated Investment Portion (%) Equity method As at As at As at As at December 31, December 31, December 31, December 31, 2012 2011 2012 2011
36.21
36.21
45,265,936 45,265,936
45,128,971 45,128,971
('Baht) Separated financial statement Investment Portion (%) Cost method As at As at As at As at December 31, December 31, December 31, December 31, 2012 2011 2012 2011
85.70
99.99
85,397,209
99,631,610
36.21
36.21
43,983,619 129,380,828
43,983,619 143,615,229
On June 30, 2012, the company has sale investment in subsidiary to the related company, thanara co., ltd. in the amount of Baht 18 million (common stock 15,000 shares, in the amount of Baht 1,200 per share) that result to the share holding in the subsidiary decrease from 99.99% to 85.70%, The changing in equity in subsidiary has no loss of power to control to parent company in the amount of Baht 5.48 million presents in other components of equity in the consolidated financial statements and profit on sale investment in the amount of Baht 3.76 million has present in other income in separated financial statements (see note 23.3).
237
23.2 Short-term loans from related persons and related company ('Baht) Nature of relationship
Related persons Mrs. Sirina Pavarolavidya Director Mr. Panitarn Pavarolavidya Director Mrs. Pravara Ekaraphanich Director Miss Porntip Vorathavornviwat Director Miss Naree Pavasanta Relation of director Mr. Pakin Lertsukhontharos Relation of director Mr. Pramote Pavarolavidya Relation of director Mr. Prasit Sangsarun Sale manager Mr. Amnuay Lertsukhontharos Relation of director Related companies Thanara Co., Ltd. Common shareholders and director Poomkajana Co., Ltd. Common shareholders and director Valathan Co., Ltd. Common shareholders and director Sirichaikiat Co., Ltd. Common shareholders and director Phuphet Co., Ltd. Common shareholders and director Chokthani Co., Ltd. Common shareholders and director Sahasin Co., Ltd. Common shareholders and director Ban-Prajuab Co., Ltd. Common shareholders and director Sirinapavarolavidya Foundation Common shareholders and director Love Mon Association Common shareholders and director Federation for Woman Common shareholders and director Total
Balance as at December 31, 2011
Consolidated Received Paid loans loans
63,822,000 5,913,000 9,050,000 100,000 1,000,000 4,000,000 1,000,000 1,000,000 -
104,000,000 1,070,000 4,750,000 4,000,000
95,822,000 760,000 1,000,000 4,000,000 -
11,400,000 3,000,000 2,700,000 4,000,000 1,000,000 650,000 1,200,000 109,835,000
51,068,300 14,000,000 11,150,000 9,000,000 29,000,000 92,000,000 2,300,000 1,200,000 530,000 800,000 324,868,300
11,400,000 17,000,000 13,130,000 8,000,000 41,000,000 33,000,000 650,000 2,500,000 228,262,000
Balance as at December 31, 2012
Cost of related loans policy
72,000,000 6,223,000 13,800,000 100,000 1,000,000 1,000,000 4,000,000
3.00 - 4.80 % per year 4.00 - 4.80 % per year 3.00 - 4.80 % per year 4.00 - 4.80 % per year 4.00 - 4.80 % per year 4.00 - 4.50 % per year 4.80 % per year 4.00 - 4.80 % per year 4.80 % per year
51,068,300 700,000 1,000,000 2,000,000 1,000,000 1,200,000 530,000 800,000 156,421,300
4.80 - 5.00 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 4.80 % per year 4.80 % per year 4.80 % per year 4.80 % per year
These loans are issued promissory notes, no guaranteed and are to be repaid when call. ('Baht) Nature of relationship
Related persons Mrs. Sirina Pavarolavidya Mr. Panitarn Pavarolavidya Mrs. Pravara Ekaraphanich Miss Porntip Vorathavornviwat Miss Naree Pavasanta Mr. Pakin Lertsukhontharos Mr. Pramote Pavarolavidya Mr. Prasit Sangsarun Mr. Amnuay Lertsukhontharos Related companies Thanara Co., Ltd. Poomkajana Co., Ltd. Valathan Co., Ltd. Sirichaikiat Co., Ltd. Phuphet Co., Ltd. Chokthani Co., Ltd.
Separated financial statements Balance as at Received Paid loans December 31, loans 2011
Balance as at December 31, 2012
Cost of related loans policy
Director Director Director Director Relation of director Relation of director Relation of director Sale manager Relation of director
34,000,000 5,913,000 9,050,000 100,000 1,000,000 4,000,000 1,000,000 1,000,000 -
104,000,000 1,070,000 4,750,000 4,000,000
(66,000,000) (760,000) (1,000,000) (4,000,000) -
72,000,000 6,223,000 13,800,000 100,000 1,000,000 1,000,000 4,000,000
3.00 - 4.80 % per year 4.00 - 4.80 % per year 3.00 - 4.80 % per year 4.00 - 4.80 % per year 4.00 - 4.80 % per year 4.00 - 4.80 % per year 4.800 % per year 4.00 - 4.80 % per year 4.80 % per year
Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director
11,400,000 3,000,000 2,700,000 4,000,000 1,000,000
14,000,000 11,150,000 9,000,000 39,000,000 32,000,000
(11,400,000) (17,000,000) (13,150,000) (8,000,000) (41,000,000) (33,000,000)
700,000 1,000,000 2,000,000 -
4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year 3.00 - 4.80 % per year
238 Sahasin Co., Ltd. Common shareholders and director Ban-Prajuab Co., Ltd. Common shareholders and director Sirinapavarolavidya Foundation Common shareholders and director Love Mon Association Common shareholders and director Federation for Woman Common shareholders and director Total
650,000 1,200,000 80,013,000
2,300,000 1,200,000 530,000 800,000 223,800,000
(650,000) (2,500,000) (198,460,000)
1,000,000 1,200,000 530,000 800,000 105,353,000
3.00 - 4.80 % per year 4.80 % per year 4.80 % per year 4.80 % per year 4.80 % per year
These loans are issued promissory notes, no guaranteed and are to be repaid when call. Consolidated Accrued interest
Related person Mrs. Sirina Pavarolavidya
Interest expenses Related persons Mrs. Sirina Pavarolavidya Mr. Panitarn Pavarolavidya Mrs. Pravara Ekaraphanich Miss Porntip Vorathavornviwat Miss Naree Pavasanta Mr. Pakin Lertsukhontharos Mr. Pramote Pavarolavidya Mr. Prasit Sangsarun Mr. Amnuay Lertsukhontharos Related companies Thanara Co., Ltd. Poomkajana Co., Ltd. Valathan Co., Ltd. Sirichaikiat Co., Ltd. Phuphet Co., Ltd. Chokthani Co., Ltd. Sahasin Co., Ltd. Ban-Prajuab Co., Ltd.
Nature of relationship
As at December 31, 2012
As at December 31, 2011
Shareholder
522,019
473,282
Nature of relationship
('Baht) Separated financial statements As at As at December 31, December 31, 2012 2011 -
-
('Baht) Consolidated Separated financial statements For the years ended December 31, 2012 2011 2012 2011
Director Director Director Director Relation of director Relation of director Relation of director Sale manager Relation of director
311,429 543,866 4,812 44,055 48,132 48,132 192,526
3,189,222 726,856 333,060 4,603 46,027 184,110 34,849 56,531 -
1,985,661 311,429 543,866 4,812 44,055 48,132 48,132 192,526
2,715,940 726,856 333,060 4,603 46,027 184,110 34,849 56,531 -
Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director Common shareholders and director
59,967 156,493 64,701 53,655 305,096 204,427 82,418
529,726 133,511 57,794 56,683 182,896 141,348 26,017 31,633
59,967 156,493 64,701 53,655 305,096 204,427 82,418
412,274 133,511 57,774 56,683 182,896 141,348 26,017 31,633
23.3 Transaction with related party The Company has transaction with related companies by related through common shareholders and/or directors. A portion of the Companyâ&#x20AC;&#x2122;s asset, liabilities, revenues, purchases and expenses arose from transaction with related companies. This financial statement is included those transaction as follows: Purchase of goods using pricing policy of cost plus contribution margin 5-10 percent, set by the management.
239
Sale of goods using pricing policy of cost plus contribution margin 10-11 percent, set by the management. Revenue from service using pricing policy of price that comparable with price service to outsiders. Other income, selling expenses, and administrative expenses using price policy of agree to conditions defined in the contracts and market price. Gain on sale of investment in subsidiary using pricing policy of price agree as normal business. The transaction and outstanding balance with related companies, as follows:
Accrued balance Related companies Phuphet Co., Ltd. Deposit Accounts payable Accrued expenses Chokthani Co., Ltd. Accounts payable Accrued expenses Poomkajana Co., Ltd. Accrued income Deposit Accounts payable Accrued expenses Sukhathai Part., Ltd. Accounts receivable Accrued expenses Ban-Prajuab Co., Ltd. Accounts receivable Deposit Accounts payable Accrued expenses Sirichaikiat Co., Ltd. Accounts payable Accrued expenses Valathan Co., Ltd. Accrued expenses BTFA Co., Ltd. Accrued expenses
Nature of relationship
('Baht) Consolidated and Separated financial statements As at December 31, 2012 2011
Common shareholders and directors 3,098,800 15,809,115 354,450
1,972,815 13,810,547 153,135
5,407,905 226,633
435,747 -
357,000 7,333,659 281,167
76,300 3,551,719 17,426,121 65,245
Common shareholders and directors
Common shareholders and directors
Common shareholders and directors -
639,581 4,800
(416,119) 41,637 30,775
(62,098) -
10,675,090 272,823
4,556,562 40,370
1,211,608
1,112,320
-
362,814
Common shareholders and directors
Common shareholders and directors
Common shareholders and directors Common shareholders and directors
240
Accrued balance Related companies I.C.C. International Pcl. Accounts receivable Accounts payable Accrued expenses Saha Pathana Inter-Holding Pcl. Accrued income Accrued expenses Accrued royalty Sahasin Co., Ltd. Postdate cheque Related person Mrs. Sirina Pavarolavidya Advance payable
Revenues and expenses Related companies Phuphet Co., Ltd. Other income Purchase Selling expenses Administrative expenses Chokthani Co., Ltd. Other income Purchase Selling expenses Administrative expenses Poomkajana Co., Ltd. Other income Purchase Selling expenses Administrative expenses Sukhathai Part., Ltd. Sale Other income Purchase Selling expenses Administrative expenses
('Baht) Consolidated and Separated financial statements As at December 31, 2012 2011
Nature of relationship
Common shareholders 310,384 1,635,483 10,198
186,647 432,461 38,650
20,000 1,378,721
2,172,716 803,526 -
-
14,560,000
-
882,000
Common shareholders and directors
Common shareholders and directors
Common shareholders and directors
Nature of relationship
('Baht) Consolidated Separated financial statements For the years ended December 31, 2012 2011 2012 2011
Common shareholders and directors 557,679 154,656,245 2,961,901 383,166
324,000 115,063,469 1,762,117 -
557,679 154,656,245 2,961,901 383,166
324,000 115,063,469 1,762,117 -
432,490 77,257,498 1,153,346 31,745
113,400 72,964,885 154,000 -
432,490 77,257,498 1,153,346 31,745
113,400 72,964,885 154,000 -
96,000 68,767,483 449,827 63,907
96,000 92,708,174 357,903 -
96,000 68,767,483 449,827 63,907
96,000 92,708,174 357,903 -
388,358 11,590 72,000
597,739 155,900 10,032,548 1,136,777 -
388,358 11,590 72,000
597,739 155,900 10,032,548 1,136,777 -
Common shareholders and directors
Common shareholders and directors
Common shareholders and directors
241
Revenues and expenses
Nature of relationship
Related companies Ban-Prajuab Co., Ltd. Common shareholders and directors Sale Other income Purchase Selling expenses Administrative expenses Sirichaikiat Co., Ltd. Common shareholders and directors Other income Purchase Selling expenses Administrative expenses Valathan Co., Ltd. Common shareholders and directors Other income Magazine and advertising expenses BTFA Co., Ltd. Common shareholders and directors Other income Selling expenses Sahasin Co., Ltd. Other income Gain from sale of condominium I.C.C. International Pcl. Common shareholders and directors Sale Revenue from service Other income Purchase Selling expenses Administrative expenses Saha Pathana Inter-Holding Pcl. Common shareholders and directors Selling expenses Administrative expenses Silathan Co., Ltd. Common shareholders and directors Other income Thanara Co., Ltd. Common shareholders and directors Gain on sale investment in subsidiary Panivara Co., Ltd. Common shareholders and directors Other income
('Baht) Consolidated Separated financial statements For the years ended December 31, 2012 2011 2012 2011
3,504,425 48,000 3,244,588 99,770 46,775
48,000 3,617,766 -
3,504,425 48,000 3,244,588 99,770 46,775
48,000 3,617,766 -
800,000 91,186,541 824,733 856,414
300,000 84,430,926 140,600 480,000
800,000 91,186,541 824,733 856,414
300,000 84,430,926 140,600 480,000
47,855 10,941,461
132,410 11,675,499
47,855 10,941,461
132,410 11,675,499
2,000 -
33,600 3,620,798
-
4,133,404
-
33,600 3,620,798 2,000 7,200,985
492,185 2,853,220 9,408,577 157,775 -
401,545 5,590,570 2,172,716 1,645,808 314,200 8,224
492,185 2,853,220 9,408,577 157,775 -
401,545 5,590,570 2,172,716 1,645,808 314,200 8,224
4,760,312 247,931
3,782,279 240,000
4,760,312 247,931
3,782,279 240,000
3,000 2,000
-
3,000
-
-
3,767,600
-
-
2,000
-
24. Business segment information The Companyâ&#x20AC;&#x2122;s operation in the only business segment which is sale of finished goods, clothes for ladies and gentlemen. The Company operates has two geographical segment in Thailand and foreign. The revenue of geographical oversea segment less than 10% of total revenue, therefore total revenues, profit and assets in the financial statement related to business segment and geographical segment.
242
25. Presentation and disclosure for financial instruments 25.1 Default risk The Company and subsidiary expect default risk occurred from off-balance sheet transactions are not material. 25.2 Interest rate risk Interest rate risk occurred from changes in market interest rate, which may cause losses to the Company and subsidiary in this period and onwards. The Company has not do any exchange interest rate contract due to no material effects. 25.3 Foreign exchange rate risk The Company is exposed to foreign exchange rate risk subject to purchase goods and sale goods. The Company has entered forward contract during the year for protect exposure. As at December 31, 2012 and 2011, the Company have forward contract bought and financial assets and financial liabilities are foreign exchange rate as follows: Currency USD EUR KRW SGD AUD VND GBP HKD CNY ETB JPY INR CHF MYR TWD MMK
Financial assets 2012 2011 238 101,766 755 543,470 867,720 1,520 1,520 713 713 499,200 499,200 480 480 6,010 1,390 5,577 3,069 14 31,000 8,000 3,000 3,000 119 119 679 10,300 233,150 -
Financial liabilities 2012 2011 284,129 159,233 -
Forward contract bought 2012 2011 358,233 718,711 -
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25.4 Fair value of financial instruments The Company and subsidiary use the following methods and assumption in estimating market value or fair value of financial assets and financial liabilities. - Cash and cash equivalents, accounts and other receivable : book value is equal to the estimated fair value. - Investment in non-registered securities : fair value is equal to net present value. - Investment in registered securities : fair value is equal to the latest closing price. - Overdrafts from the financial institutes, accounts payable, short-term loans from related persons and related companies and hire purchase payable : book value is equal to the estimated fair value. - As at December 31, 2012 and 2011, fair value of financial assets and financial liabilities are not materiality different from book value. Moreover, the fair value is calculated by using the above method and assumption. The actual fair value may be different. 26. Commitment and letter of guarantee 26.1 As at December 31, 2012 and 2011, the Company has obtained letter of guarantee issued by two local commercial bank to electricity charge with the Metropolitan Power Board in the amount of Baht 345,800 for each year. 26.2 As at December 31, 2012 and 2011, the Company has obtained letter of guarantee issued by a local commercial bank to perform agreement with customers and repayment that occurred from Synergy card in the amount of Baht 20,357,108 and Baht 897,355 respectively. 26.3 As at December 31, 2012 and 2011, the Company has guarantee overdrafts by two local commercial bank with other related companies in the amount of Baht 36 million. 26.4 As at December 31, 2012 and 2011, the Company has commitment of operating lease to payment of through the contract as follow:
Within 1 year Over 1 year but less than 5 years Over 5 years Total
Consolidated and ('Baht) Separated financial statements 2012 2011 137,340,776 110,921,396 116,946,118 122,267,435 2,517,010 2,730,790 256,803,904 235,919,621
244
26.5 As at December 31, 2012, the Company has obtained letter of guarantee issued by a financial institute to perform lease area agreement with a juristic in the amount of Baht 15.29 million. 26.6 As at December 31, 2012, the Company has obtained Standby letter of credit issued by a local commercial bank to import guarantee with oversea juristic in the amount of USD 0.36 million. 27. Approving of issuing financial statements The financial statements are approved to issue by authorized directors of the Company held on February 27, 2013.
245
Summary on the Companyâ&#x20AC;&#x2122;s Financial status
2012
(Thousand Baht) 2011 2010
For the year ended 31st December Total assets Total liabilities Shareholderâ&#x20AC;&#x2122;s equity Income from sales Total income Gross profit Net profit Earning per share (Baht)
721,991 311,611 410,379 836,435 857,163 430,134 1,874 0.16
695,171 296,825 398,346 679,845 704,406 328,229 13,682 1.14
598,873 194,563 404,309 608,051 624,281 303,707 15,570 1.30
2012
2011
2010
0.22 0.26 0.46 0.16 0.50 33.28
1.94 2.11 3.43 1.14 0.50 33.20
2.49 2.72 3.85 1.30 0.75 33.69
Financial Ratio For the year ended 31st December Net Profit margin Return on asset Return on equity Earnings per share Dividend per Share Book Value per Share
246
Clarification and analysis of financial position and result of operation – consolidated financial statements (2) Explanatory note and analysis of the statement of financial position, the result of operation and the consolidated financial statements 2.1 Statement of financial position As of the year-end of 2012 total assets of the Company were Baht 721.99 million, a rise from the preceding year for Baht 26.82 million or 3.86% which included increment of current assets for Baht 4.32 million. The inventories increased in value of Baht 18.18 million or 11.43% in comparison to the year 2011. The accounts receivable and other receivable decreased from 2011 in value of Baht 14.28 million. Noncurrent assets increased in value of Baht 22.50 million baht due to increment of land, buildings and equipment in value of Baht 11.20 million which includes an investment in the shop decoration for new selling points. The real estate for investment increased in value of Baht 12.45 million which included the purchasing premises of the subsidiary companies. As of the year-end of 2012 total liabilities of the Company were Baht 311.61 million, a rise from the preceding year for Baht 14.79 million or 4.98% which included increment of current liabilities for Baht 14.33 million. Most of such increment included the short-term loan from individuals and related enterprises in value of Baht 46.59 million. Accounts payable increased in value of Baht 12.46 million. The overdraft and the short-term loan from financial institutions decreased in value of Baht 40.80 million due to the Company found sources of funding from individuals and related enterprises to diminish the interest payable. The noncurrent liabilities increased in value of Baht 0.46 million which included the augmented binding benefits for employees after termination from work for Baht 1.37 million. Liabilities under the financially lease contract decreased in value of Baht 0.89 million. As of the year-end of 2012 total shareholders’ equity of the Company were Baht 399.32 million, a rise from the preceding year for Baht 0.97 million or 0.25% arising out of the Company had net profit in 2011 for Baht 2.32 million. The unrealized loss from available-for-sale securities increased in value of Baht 0.82 million. Dividend for result of operation in 2011 was at Baht 6.00 million and the legal reserve was at Baht 0.53 million. On 30th June 2012 the Company sold shares of subsidiary companies for Baht 18 million, consequently proportion of shareholding in subsidiary companies decreased from 99.99% to 85.70% and its profits were at Baht 5.48 million which appeared in the item of other transactions of the owner according to the accounting standard No. 27, article 30. Accordingly the book value per share as of the year-end of 2012 of the Company was at Baht 33.28, an increase of Baht 0.08 per share in comparison to Baht 33.20 in the year 2011. 2.2 Result of operation In 2012 total revenues of the Company were Baht 857.16 million, a rise from the preceding year for Baht 152.76 million or 21.69%. Revenue from sales was Baht 690.56 million or increased from the preceding year in value of Baht 166.12 million or 31.68%. Revenue from services was Baht 145.88 million or decreased from the preceding year in value of Baht 9.53 million or 6.13%. Increment of the revenue from sales resulted from the Company added more selling points in the Company’s own shops and in various department stores. Decrease of the revenue from service was a result of more competitiveness and pricing in the market of uniform dress.
247
In 2012, total cost of sales and services of the Company were Baht 406.30 million, or 48.57% revenues of sales and services. In comparison to the preceding year, total cost proportion decreased for 3.15% because of cost of services. The Company increased selling price to be accordance with the surged cost of raw materials and minimum wage. In 2012, total selling and administrative expenses of the Company were Baht 434.03 million, a rise from the preceding year for Baht 106.40 million or 32.43%. Increment of selling expenses was in value of Baht 85 million due to the added selling points, the sale promotion to maintain liquidity and the surged minimum wage. Increment of administrative expenses was in value of Baht 21.40 million due to contracting foreign company to improve internal system of the Company to be ready for future expansion and increased salary rate pursuant to the surged minimum wage. In 2012, total financial cost of the Company were Baht 10.85 million, a rise from the preceding year for Baht 2.65 million due to the added selling points, the improvement of internal system that required the cash flow for such operation and investment. As to the Company realized the accrued interest, source of funding with lower interest was acquired for the overdraft. Accordingly, the Company gained net profit in the amount of Baht 2.32 million, a decrease from the preceding year for Baht 11.36 million or 93.04%. The profit per share was at Baht 0.16. 2.3 Profitability Ratio In 2012, the gross profit margin of the Company was 51.12%, a rise from the preceding year for 3.14%. The Company has 0.21% of the operating profit margin, 2,228.03% of the cash and profitability ratio, 0.22% of the net profit margin, 0.46% of the shareholders’ remuneration. Overall, the profitability ratio in 2012 was lower than the year 2011 due to increasing ratio of the sale volume and the gross profit margin was lower than ratio of expenses. 2.4 Liquidity In 2012, cash and equivalent to cash of the Company were in value of Baht 3.08 million, a rise from the preceding year for Baht 1.57 million. Cash flow receivable from the Company’s operation was Baht 38.70 million. Such cash flow mostly came form the accounts receivable and the longer credit term bargained with the accounts payable. Cash flow for the Company’s investment was Baht 36.00 million. The investment mostly included decoration, procurement of equipment for the added selling points and purchase of the premises for Baht 55.07 million. The cash receivable from selling other long-term debits was Baht 18 million. The cash receivable from dividend and selling equipment was Baht 1.07 million. Cash flow for the Company’s funding was Baht 1.12 million. The funding mostly included short-term loan from individuals and related enterprises for Baht 46.59 million for repayment of the financial institution’s loan for Baht 40.80 million, payment of dividend to shareholders for Baht 6.00 million and repayment of other financial debts for Baht 0.91 million. Overall, in 2012 position of the cash flow of the Company was better than the year 2011 which included cash flow receivable from operation. Payment of the cash flow for investment and of the cash flow for funding decreased.
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As for the Companyâ&#x20AC;&#x2122;s liquidity, the Company had the liquidity ratio at 1.02 times, the quick ratio at 0.33 times, the average collection period for 77.93 days, the inventory turnover at 2.42 times, the average selling period for 148.99 days. The overall liquidity ration decreased from the year 2011, except the shorter average collection period due to more efficient collection. The Company has improved efficiency in the internal system of purchase for sale. In case target is met in this year, the liquidity ratio of the Company in 2013 would be also better. 2.5 Quality of assets The Company has assessed value of assets pursuant to the accounting standard No. 36 in the subject of devalue of assets and the accounting standard No.40 in the subject of accounting for money invested in debt securities and equity securities in order to have the Companyâ&#x20AC;&#x2122;s assets appeared in the balance sheet in the accurate value.
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Juristic Persons holding a 10% stake onwards of its shares 1. Panivara Co., Ltd. is engaged in real estate business. Its head office is located at 1112/53-75 Soi Piyavatchara, Sukhumvit Rd., Pra Khanong Sub-District, Klongtei District, Bangkok Tel. 0-2390-0019 Fax.: 0-2381-1650 Current paid-up capital : Baht 105 million 2. Choke Samakee Co., Ltd. is engaged in construction contractor business. Its head office is located at 188 Soi Ladpraw, Wangthonglang Sub-District, Bangkapi District, Bangkok Tel. 0-2539-0875 Fax.: 0-2933-1431 Current paid-up capital : Baht 116 million
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Other references (a) Securities registrar Thailand Securities Depository Center Co., Ltd. 62 The Stock Exchange of Thailand Building. Rachadapisek Road, Klongtoey, Bangkok 10110 Tel.0-2229-2800,0-2229-2888 (b) Auditor Ms.Pranee Phonngam Certified Public Accountant No.4987 Mrs.Junyaporn Techamontritul Certified Public Accountant No.6720 United Auditing Limited 100 Rama IV Road, Samphanthawong Bangkok 10100 Thailand Tel. (66)2623-3300 Fax.(66)2623-3020-1 (c) Legal advisor F.N.infinity Limited 611/40 Soi Watchannai,Charoenkrung Road,Bangklo,Bangkorlaem Bangkok 10120 Tel.0-2291-1486,0-2291-0414
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Related persons and transactions Notes to consolidated Financial statement No.23 The particular between the company is the particular that gives high benefit with the company and the particular that may arise through business procedure under the market condition such as, fix the price-sell-buy and volume, terms, interest rate. By the consideration of the company and in the future shall perform the same unless provide in whatsoever to change. The company shall impose the tendency to get high benefits.