2020/21 ENDED JUNE 2020 11 AUG 2020 MASTER AD PUBLIC COMPANY LIMITED 4 FINANCIAL POSITION From 1 January 2020, the Company has adopted Thai Financial Reporting Standards (TFRS) 9 – Financial Instruments
Reporting Standards (TFRS) which consists of TFRS 9 – Financial Instruments and TFRS 16 – Leases as per the following details. Under TFRS 9, the Company is required to classify the derivatives and credit
be in compliance with the rules, conditions and procedures as prescribed by law. Currently, only government debt instruments and investment grade debt instruments are eligible for repo agreement
calculation of liabilities and risk haircut values in order that the revised criteria will reflect the current situation concerning the debt instruments business and promote debt instruments transactions in
notes, Thai government debt instruments, other debt instruments and ordinary shares; 2) the guideline for assessing liquidity for fund investment overseas be updated and 3) the scope of application of
consultation paper is available until August 20, 2013.The SEC proposes to allow mutual fund, private fund, provident fund and accredited investor fund to invest in both listed and unlisted instruments of the GMS
life insurance, non-life insurance and health insurance. 4.3 Participating Dealer (PD), the bank is the PD for the fund management companies which have various fund types consisting of debt instruments
in 1Q2020 such as TAS 32 Financial Instruments: Presentation, TFRS 7 Financial Instruments: Disclosure, TFRS 9 Financial Instruments and TFRS 16 Leases on the Group’s financial statements which
885 15.8 1,208 (15.2) 3,185 3,354 (5.0) Gain on financial instruments measured at fair value through profit or loss 157 183 (14.4) - n.a. 799 - n.a. Gain on trading and foreign exchange transactions