Checked with bank confirmation and bank document suppport for under recorded transaction ; found that the balance per bank of krung thai bank (KTB) - Vientiane disagreed with trial balance as at 31 Dec'15.
KTB deducted money over from accounts due to the bank inaccurated rate used for transferred between bank of USD currency to bank of KIP currency on 1 Dec'15 amount USD 314,419.25
and on 12 Dec'15 amount USD 82,928.16. Finally, KTB adjust this mistake on 4 January 2016.