, regarding which S-TREK will have to change from the financial reporting standards for Non-Publicly Accountable Entities (NPAEs) to the financial reporting standards for Publicly Accountable Entities (PAEs
to lower contribution from GHECO-One. • Financial costs decreased by 16.4% or THB 193.0 mm, compared to the same period of last year, due to accounting impact of early redemption of bond and lower
the financial reporting standards applicable for financial statements covering the accounting period starting from or after Januaury 1, 2020 such as financial reporting standard no. 16 (TFRS16: Leases
right of use following adoption of the Thai Financial Reporting Standards: TFRS 16 on Leases, which added to the land lease amount from the previous year. In Quarter 3 of 2020, SAAM Group’s gross profit
share (Baht) 0.03 0.06 (0.03) * According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments since January 1, 2020, the Company reclassified loan from financial institution
. And from the adoption of the financial reporting standards regarding Financial tools for accounting, hedging and derivative accounting with the amount of 4.62 million baht and allowance for loss of
decrease in expected credit loss was mainly from additional provision in the previous quarter in accordance with the new Financial Reporting Standards (TFRS 9) coupled with provision for future impact of
% reduced from 6.6% in the third quarter of 2020. Moreover, in the first quarter of 2020, the Company has an additional provision in accordance with the new Financial Reporting Standards (TFRS 9) coupled with
Statement of Financial Position 7 6. Finance Cost: Finance cost arise from the recognition of interest expense from the adoption of Thai Financial Reporting Standards 16 Leases (TFRS 16). The company has no