/2019. 2/ Impact from the adoption of Thai Financial Reporting Standards 16 Leases (TFRS 16) since 1 January 2020 which caused higher depreciation and interest expenses (net after tax). Operating
impacted by non-recurring items and higher financing cost. Following the adoption of Thai Financial Reporting Standard 15 (TFRS 15), CPN has amended the revenue and cost of food and beverages business
0.2 รวมสินทรัพย์หมุนเวยีน 208,662.0 715.9 9,675.00 33.2 14,893.90 51.1 3 ตรวจสอบโดย Ernst & Young Lao Co., Ltd. โดยอ้างอิงมาตรฐานทางบัญชี International Financial Reporting Standard (IFRS) (ใช้อัตราแลก
repercussions for the Thai financial sector, combined with the enforcement of Thai Financial Reporting Standards related to Financial Instruments (including TFRS9) since January 1, 2020, which affects
Reporting Standard No. 15 (Revised) : Revenue from Contracts with Customers, effective 1 January 2019 has impacted on the Company and its subsidiaries’ financial statement as follows : o Brand : Adjusting
prepared in a currency other than the currency of the host country, disclosure of the exchange rate between the financial reporting currency and the currency of the host country should be provided, using the
Financial Reporting Standard No. 15 (Revised) : Revenue from Contracts with Customers, effective 1 January 2019 has impacted on the Company and its subsidiaries’ financial statement as follows : o Brand
) higher finance costs due to investments in machinery, and joint ventures in Thailand and overseas; and 4) non-cash, one-time expenses recognized from selling unused old machines. Thai Financial Reporting
several financial institutions. GFPT Group has adopted the new financial reporting standards which are effective in 2020 by the Federation of Accounting Professions that have been adopted for the first-time
financial reporting standards. Yet - Translation - Page 4 of 6 the impairment loss of assets is a non-cash item therefore there is no impact on the Company’s cashflow management. Also, the transaction is not