The items presented in these financial statements are prepared in accordance with the requirements contained in the Notification of the Department of Commercial Registration dated B.E. 2543 issued in accordance with the provisions contained in the Accounting Act B.E. 2547 and the Thai Generally Accepted Accounting Principles As a result, these financial statements are prepared in accordance with such exception of 8 Thai Accounting Standard issued no. 21/2550 dated on July 20, 2007 mentioned as following as below: