Page 75 - ACC One Report 2567-En

Related transactions (continue)
Unit: Thousand baht
Company/ Related Person
Transaction ValueTransaction Value Unit : Thousand Baht
Dec 31, 2024 Dec 31, 2023
Description
Necessary and Appropriation of Transaction
Nature Of Relationship
Opinion of the Audit Committee
RTS (2003) Co.,Ltd. (RTS)
264,000 0 5,618 0 7,000 0
14 0
14 0 5,250 0
Investment in subsidiary Account Payable-ACC Short-term loan-ACC C Interest Expense ACC ACC.Interest Exense ACC Purchase-ACC
ACC C Loan to RTS revolving use, inter rate 3%
Subsidiary company, hold share 60 %
The Audit committee Acknowledged.
Bangpakong solar Power Co., Ltd. (BSP)
24,900 24,900 Investment in subsidiary (6,068) (3,545) Impairment on investment
22 22 Other Account Payable-ACC 272 251 Accountant Service Fee-ACC - 0 Interest Income ACC
3 3 Seminal Fee and Other Service Fee-ACC
69 105 Account Receivable-ACC
0 0 Allowance for doubtful Account
105 81 Account Payable-Win
- - Seminal Fee and Other Service Fee-ACC
To expand business into solar power rooftop business, invest at Par that is appropriate price
ACC charge Accounting service fee
Subsidiary company, hold share 51.00%
Audit Committee hasan opinion that it is appropriate transaction due to using service charge at market price.
Wyncoast Industrial Park Plc. (WIN)
980 999 Revenue for Electric 397 0 Interest Income
98 100 Rental Area
6 8 Electic & Water Expense 0 6 Comittion Fee
105 105 Account Payable 69 81 Account receivable
Electricity revenue Surchage
BSP rent space on roof for installing solar panels. Rental fee is charge
at 10% of electricity revenue
WIN accrued electricity income
Shareholder 49% in Bangpakong Solar Power (Subsidiary Company)
and 51% in W.Solar and 105 Solar (Associated Company)
Audit Committee has an opinion that it is appropriate transaction due to it is agreed price since investment date
0
0 Allowance for doubtful Account
W.Solar Co., Ltd. (Wsolar)
105 Solar Power Co., Ltd. (105 Solar)
Prime Mansion Co., Ltd. (Priame)
39,200 39,200 Investment in subsidiary
24 24 Account Payable 110 110 Other Service
17,300 17,300 Investment in subsidiary 390 - Divident Income
- 450 Short-term loan-ACC L
- 1 Accrued interest Expense-ACC L 13 25 Interest Expense-ACC L
60 130 Revenue Accountant Service -ACC L
Invest at Par in the amount of 39.20 million baht which is appropriate to expand investment into renewable energy
Solar panels cleaning service fee
Invest at Par in the amount of 17.30 million baht or 44.36% of registered capital of 105 which is appropriate
ACCL loan to Priame according to proportion of shareheld, interest rate 7.50%, appropriate transaction, Adjust interse rate3% (1 April 2023
Due to it is project man- agemen
The Company invest in 3,920,000 shares or 49%
The company held 1,730,000 shares or 44.36%
Held 25,000 share in ACC Landmark Co., Ltd. or 25%, has experience
in real estate devel- opment, invest in ACC Landmark Co., Ltd. at Par which is appropriate price
The Audit committee Acknowledged.
The Audit committee Acknowledged.
The Audit committee Acknowledged
Director ACC 880 - Other Payable-Director Meeting allowance
Procap Investment 107 107 Other receivable BPS Over Paid dividend,
Co., Ltd. (107) (107) Allowance for doubtful Account will deduct with next dividend payment
BPS's Shareholder
The Audit committee Acknowledged
Subsidiary's 7 7 Other receivable BPS Over Paid dividend,
Shareholders (7) (7) Allowance for doubtful Account will deduct with next dividend payment
BPS's Shareholder
The Audit committee Acknowledged
Annual Report 2024 (Form 56-1 One Report) Advanced Connection Corporation Public Company Limited
75