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Audited Project Financial Statements The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Access to Information Policy and as agreed between ADB and Department of Highways. Project Number: 41682-039 Loan/Grant Number: L3582-THA Period covered: 1 October 2018 to 30 September 2019 THA: Greater Mekong Subregion (GMS) Highway Expansion Phase 2 Project Prepared by Department of Highways, Ministry of Transport For the Asian Development Bank Date accepted by ADB: 27 February 2020

Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements

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Page 1: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements

Audited Project Financial Statements

The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Access to Information Policy and as agreed between ADB and Department of Highways.

Project Number: 41682-039 Loan/Grant Number: L3582-THA Period covered: 1 October 2018 to 30 September 2019

THA: Greater Mekong Subregion (GMS) Highway Expansion Phase 2 Project

Prepared by Department of Highways, Ministry of Transport

For the Asian Development Bank Date accepted by ADB: 27 February 2020

Page 2: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 3: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 4: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 5: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 6: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 7: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 8: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 9: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 10: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 11: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 12: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 13: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 14: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 15: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 16: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 17: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 18: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 19: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 20: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 21: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements
Page 22: Audited Project Financial Statements2. Principal Accounting Policies Principal accounting policies are summarized as below : 2.1 Basis for preparation The accompanying financial statements

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