The Company has established a contributory registered provident fund, in accordance with the Provident Fund Act B.E. 2530. The registered provident fund plan was approved by the Ministry of Finance on 27 June 1990.

Under the plan, the employees must contribute 7 per cent of their basic salaries, to be matched by the Company. The Company has appointed a fund manager to manage the fund in accordance with the terms and conditions prescribed in the Ministerial Regulation No. 2 (B.E. 2532) issued under the Provident Fund Act B.E. 2530.

Note 20. Related company transactions

The Company provides services to related companies in the normal course of business. The services are transacted at market prices. Transactions with related companies are summarised as follows:

	Consolidated
	For the years ended 31 December
	2000		1999
	Baht		Baht
Revenues Sales
Hachette Filipacchi Post Company Limited	2,777,910		2,466,111
Hachette Filipacchi Post - ACP Company Limited	1,733,939		1,715,320
	4,511,849		4,181,431
Printing fee
Hachette Filipacchi Post Company Limited	1,674,806		1,946,189
Hachette Filipacchi Post - ACP Company Limited	4,066,670		2,943,449
	5,741,476		4,889,638
Sale of trade mark
Hachette Filipacchi Post Company Limited	—		1,119,944
Management and rental fees
Hachette Filipacchi Post Company Limited	975,535		963,098
Hachette Filipacchi Post - ACP Company Limited	306,875		213,170
	1,282,410		1,176,268
Interest income
Hachette Filipacchi Post Company Limited	601,403		674,730
Expenses Management fee
Hachette Filipacchi Post Company Limited	—		832,255
Interest expenses
Hachette Filipacchi Medias Company Limited	601,403		674,730
Publishing and Broadcasting International Limited	400,935		449,820
	1,002,338		1,124,550

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