service of the MRT Blue Line, the Company recorded interest cost of the project, which formerly recorded as cost of construction, as interest expenses in the income statement according to accounting

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

from the adoption of new accounting standard. As of 31 March 2020, the company had total shareholders' equity of 5,151.9 million baht, a decrease of 80.6 million baht or a decrease of 1.5 percent due to

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

the end of previous fiscal year, which was resulted from the adoption of accounting standard TFRS 9 by calculating the expected credit loss (ECL Model) together with probable forward looking

not covered by Thai Financial Reporting Standards, mutual funds or trusts shall specify the accounting policy used in recording such matter in notes to the financial statement and provide an explanation

รบญัชีของ International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States Generally Accepted Accounting Principle (US GAAP)  แกไ้ขเพ่ิมเติมโดยประกาศคณะ

;  (ข)  International Financial Reporting Standards (IFRS)       (ค)  Financial Accounting Standards (FAS)