11.   Surpluses will automatically go to retire government debt, without any new accounting.

12.   The company also cited gains from new accounting of revenue from asset-backed securities.

13.   To ease the transition to the new accounting rules, the banking commission has agreed to relax the past-due loan classification method for restructured debts.

14.   To comply with the new accounting requirements, companies would have to find ways to make large contributions to their pension plans.

15.   But last December, the central bank reported that a new accounting had turned up another ton of gold of questionable origin.

16.   He said the new accounting standards will help boost investor confidence, given that correct and transparent financial statements will be produced.

17.   Rather than shift their investment strategies, pension officials said they are weighing legal action and proposing new accounting rules to regulators.

18.   THE Bank of Thailand yesterday announced new accounting rules to govern commercial banks.

19.   The new accounting changes call for goodwill and some intangible assets to be reviewed annually rather than amortized.