operation of J Fintech Company Limited in the past affected by the coronavirus situation some in the collection of debt during Lock Down. However, under the accounting practice, Subject: Temporary relief

adjustment of derivatives according to the adopted accounting policies for derivatives and hedge accounting. The main reason was the change in fair value adjustment of cross currency swap contract between JPY

according to the adopted accounting policies for derivatives and hedge accounting in the amount of THB 349.85 million. In contrast, the Company recorded loss on fair value adjustment of derivatives in the1st

March 2020 in the amount of 1,635.13 million baht or decrease by 70.65 million baht following the accounting policy adjustments under new applied financial & accounting standards in 2020 by 1.25 Million

liabilities under lease agreements increased amount of Baht 11 million which was an effect of accounting treatment from TFRS16-Leases adoption in 2020. Meanwhile, income tax payable decreased amount of Baht 8

19 - Natural Resources Financial Position Statement of Cash Flows Statement Financial Ratios Environment Management Accounting Management Discussion and Analysis of Business Operation for Q3/2019

บัญชี  หรือ International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States 

ให้เป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Board หรือ American Institution of Certified Public Accountants หรือ 

เงินให้เป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Board หรือ American Institution of Certified Public Accountants หรือ 

ไม่มีภูมิลำเนาในประเทศไทย  บริษัทจัดการกองทุนรวมอาจจัดทำงบการเงินให้เป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Board หรือ American