earnings amount and eliminate the impact incurred from implementation of the Chapter 9 of International Financial Reporting Standard – Financial Instrument effective on 1 January 2020, from the total

in employees’ expenses. Expected Credit Losses To allocate a provision in accordance with Thai Financial Reporting Standard No. 9: Financial Instruments (TFRS 9), the bank has considered the expected

) (27.6) N.A.(

of natural gas corresponding to the crude oil price in the world market, the new accounting standard (Thai Financial Reporting Standard) regarding the financial instruments (TFRS 9) and the lease

27 The REIT manager shall prepare its financial statement in accordance with financial reporting standards as stipulated by the law on accounting profession 2 and submit such financial statement to the

Reporting Standards (TFRS) 9 regarding Financial Instruments and TFRS 16 regarding Leases since 1 Jan 2020. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into three

repercussions for the Thai financial sector, combined with the enforcement of Thai Financial Reporting Standards related to Financial Instruments (including TFRS9) since January 1, 2020, which affects

herein. 1 Bangkok Commercial Asset Management Public Company Limited 1. Key Highlights in Q1/2020 1.1 The adoption of the New Financial Reporting Standards (TFRS) The company has adopted new financial

whatsoever on the accuracy or completeness of the information contained herein. 1. Key Highlights in Q1/2020 1.1 The adoption of the New Financial Reporting Standards (TFRS) The company has adopted new

Financial Reporting Standard No. 9: Financial Instruments (TFRS 9), the bank has considered the expected credit losses according to TFRS 9 and notification of the Bank of Thailand. In the third quarter of