. Implementation of new financial reporting standards (group of financial instruments) The Bank and its subsidiaries adopted the TFRS 9 from January 1, 2020 onwards, without restating previous financial statements
consistent with the governing accounting policies and standards. The following statement shall also be included: “The calculation of the aforesaid return rate is based on the offering price at ……. Baht as
accordance with the financial reporting standards in compliance with other criteria related to preparing financial statements under the Notification of the Capital Market Supervisory Board concerning Rules
, Trustee/Fund Supervisor, and requirements relating to Approval, Valuation, and Operational Matters and Part II: The Product Restrictions of Qualifying CIS as prescribed in Appendix C: Standards of
Restrictions of Qualifying CIS ซึ่งอยู่ใน Appendix C: Standards of Qualifying CIS ของ Memorandum of Understanding on Streamlined Authorisation Framework for Cross-border Public Offers of ASEAN Collective
to the amalgamation, the assessment of fair value of assets and liabilities received from the acquisition is required according to accounting standards, resulting in the Company realizing goodwill from
ethics and professional standards of conduct. In the case where the performance of duty involves non-public information, operational rules for the prevention of the disclosure of confidential information
must perform their duties in accordance with the law and relevant rules and regulations including code of ethics and professional standards of conduct. In the case where the performance of duty involves
International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States Generally Accepted Accounting Principle (US GAAP) หรือมาตรฐานการบัญชีอื่นที่สำนักงานยอมรับ (ค) แสดง
(NNP) is the net profit attributable to the company adjusted to remove the effects of accounting standards about the “Determining whether an arrangement contains a lease” (TFRIC 4) and the “Revenue from