The AYCAL’s management decided that the Company will not claim tax refund with the Revenue Department for amortization expenses of the rights from AYCL paid to AYCAL since is transferred back to AYCAL amount of THB 400 million which tax refund in during the years 2011 – 2013 amount THB 32.22 million due to the EY Corporate Services Limited which advisor of the Company for tax issues related to the license is transferred from AYCL to AYCAL under an entire business transfer process. The provision for impairment is non-deductible for tax purpose but the amortization is allowed for the remaining useful lives.