Note 5. Short-term investments

Short-term investments as at 31 December 2000 and 1999 comprise the following:

		Consolidated and Company
		2000		1999
		Baht		Baht
Fixed deposits
Duration	– 3 months	—		65,039,016
	– 6 months	—		65,575,703
	– 12 months	—		35,000,000
Total fixed deposits		—		165,614,719
Promissory notes
Duration	– 6 months			13,000,000
Total promissory notes				13,000,000
Investments in open-end fixed income funds (available for sales)
Balance - at cost		90,171,600		20,000,000
Unrealised gains from changes in fair values of investments		717,744		109,780
Total investments in open - end fixedincome funds (available for sales)		90,889,344		20,109,780
Total short-term investments		90,889,344		198,724,499

Note 6. Trade accounts receivable, net

Trade accounts receivable as at 31 December 2000 and 1999 comprise the following:

 

	Consolidated
	2000		1999
			Restated
	Baht		Baht
Trade accounts receivable - third parties	192,743,737		187,798,815
Less: Allowance for doubtful accounts	(22,328,005)		(37,339,176)
Allowance for goods returned	(1,124,476)		(370,586)
Total trade accounts receivable, net	169,291,256		150,089,053
	Company
	2000		1999
	Baht		Baht
Trade accounts receivable - third parties	168,433,877		172,810,556
Less: Allowance for doubtful accounts	(21,994,247)		(36,969,908)
Total trade accounts receivable, net	146,439,630		135,840,648

Included in the above trade accounts receivable as at 31 December 2000 are debtors which are outstanding over 3 months amounting to Bht 19,734,730 (1999: Bht 34,585,206). The Group has set up an allowance for doubtful accounts for these debtors amounting to Bht 16,421,690 (1999: Bht 37,339,177) since the directors are of the opinion that the Group will collect the full amount of the remaining debtors of Bht 3,313,040.

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