As for the negative balance of baht 2,805,821, the amount was an audit adjustment of service revenues in FY2012, which was subsequently reversed in 2013 to adjust retained earnings in GL per audit to be equaled to GL per corporate.
Generally, the revenue from the cost plus mark-up basis is based on the incurred operating expenses which will normally be adjusted by auditor at the end of the year, which results in the adjustment of service revenue.
Hence, an audit adjustment of baht 3,366,795.89 was recorded to recognized additional service revenue at the end of year 2013. Therefore, net effect of the adjusted transactions of baht 560,974.89 was recorded by the company in 2013 and included as part of total revenue calculation for CIT purpose. Moreover, the amount will be included as revenue for VAT purpose in the subsequent period. (Please refer to Attachment#1 for your reference.)