• 1) Significant finding or key issues
• 2) Summary of contingencies and commitments as at balance sheet date
• 3) Summary of adjusted/ unadjusted difference
• 4) Analytical review of significant movement
• 5) Summary of outstanding matters
• 6) Subsequent event till 14 November 2016 (Appendix H)
• 7) Issue interoffice opinion in Thai Financial reporting standards (TFRS) which equivalent to IFRS.