From inquiry with K.Suttaya (Finance Manager), she informed us that this transaction is JWT Japan income because Unicham is a regional Japanese brand and JWT Japan's client. So, JWT in Asean Pacific Group collects the global agreement that Unicham branch in other countries have to employ JWT in that country for advertising. Therefore, JWT Thailand have to transfer this income which is JWT Japan's commission to JWT Japan in every month. Before, JWT Japan send invoice to JWT Thailand, K.Prantong (Chief Accountant) have to confirm amount with JWT Japan.