[2] The decrease in interest and guarantee payable – other parties by Bath (15.55) million which mainly occurred from a decrease in accrued interest expense of debenture by Baht (24.09) million. Due to the fact that the interest payment terms of all debentures are quarterly, which vary depend on each starting dates. Therefore, the Company had principal of debentures which have payment date in Jan’14 in amount of Baht 5,340 million that lead to accrued interest expenses as at Dec’13 for such loans are around Baht (72.85) million. On the other hand, as at June 30, 2014, the Company had principal of debentures which have payment date in July 2014 in amount of Baht 3,500 million that lead to accrued interest expenses as at June 30, 2014 are around Baht 47.73 million. As a result, accrued interest expenses decrease from prior year due to the above reasons.