Article: Bangkok Post, Thailand, business briefs column.

Jun. 17--YNP RESULTS RESTATED: Yarnapund Plc (YNP) has clarified to the Securities and Exchange Commission the reasons for the restatement of its 2005 financial results.

The auto parts maker said its auditor had suggested that it set aside reserves for asset depreciation totalling 201 million baht. After the reserve, the company's retained earnings at the end of 2005 declined to 409 million baht from 610 million.

The auditor made the suggestion after an independent valuer submitted a new asset valuation report, showing that the land value for a factory had dropped due to a change in reference prices.

YNP reported a net profit for 2005 of 263.1 ...

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