capital, in line with the regulations for complex and high-yield debt instruments of similar characteristics. Additionally, the SEC has proposed amendments to the process of changing the use of proceeds and
instruments type 1** for {A} for a period of 12 months, and the approval as investment consultant for complex instruments type 1 and investment planner for {B} for a period of 12 months***, starting from 9
as other securities, instruments or other assets to be specified by the SEC Board. The introduction of DR is in accordance with the SEC strategic plan, aiming to widen investment opportunities and
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