measured at an amount equal to lifetime ECLs. ECLs on these financial assets are estimated using a provision matrix based on the historical credit loss experience, adjusted for factors that are specific to
as follows: 1. Thai Financial Reporting Standard - Financial instruments group Credit Risk Allowance for impairment loss for trade receivables are measured at an amount equal to lifetime ECLs. ECLs on
instruments such as long-term investments, which currently are measured at cost. The new reporting standard will instead require the valuation to be done at fair value and recognize gains or losses from changes
regard, the annual fee is calculated based on the shareholders’ equity presented in the financial statements for the latest accounting year that have been submitted to the SEC. In case of a listed company
instruments measured by fair value through profit or loss”. (The cost is compared with the market price (stock price) and when there is unrealized gain / loss from the comparison, it has been booked in the
business acquisition cost which has been calculated backwards from 14 March 2019 (the first day that GPSC has recognize GLOW’s performance in the consolidated financial statement) to reflects the company's
standard established that after any business acquisition, the fair value of the company being acquired must be measured by using comparable present market value, GPSC has completed the process. When compared
excludes the “fair value of intangible asset from the acquisition of GLOW”, the assessment of the fair value of net assets and allocation of business acquisition cost which has been calculated backwards fr
less than USD 10,000,000 or approximately THB 310,997,000 (calculated based on the exchange rate at THB 31.0997 to USD 1) which is not less than the book value. The Board of Directors also granted the
which is calculated from the net asset value of the fund by trading https://publish.sec.or.th/nrs/5622pe.doc 5622pe_r.pdf an ETF fund in an organized market to proximately reflect the value of such