foreign exchange gain (loss) has taken into account fair value valuation of derivatives in accordance with TFRS9. 3. Adjusted Net Income is net profit attributed to the Company excluding "fair value of
engaged valuers to prepare valuation reports on such assets. The Board of Directors has considered such valuation and deemed it appropriate to determine the fair price for disposal of such assets (the “Fair
principle from the adoption can be summarized as follows: Guidance on the classification and measurement of financial instruments at either fair value or amortized cost based on determination the type of
practical for property fund managers’ lines of work such as Investment in Real Estate, Real Estate Project Development, Strategic Planning of the Projects, Real Estate Management, Consulting for Real Estate
businesses as well as useful and practical for property fund managers’ lines of work such as Investment in Real Estate, Real Estate Project Development, Strategic Planning of the Projects, Real Estate
rate Classification and measurements of financial instruments into following categories: Amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit and loss
matters specified in this Notification to ensure practical implementation and to enable the Office to examine such implementation. Clause 5. In the case where the facts appear to the Office that any
Notification prescribing detailed rules relating to the matters specified in this Notification to ensure practical implementation and to enable the Office to examine such implementation. Clause 5. In the case
specified, the Office shall have power to issue the Notification prescribing detailed rules relating to the matters specified in this Notification to ensure practical implementation and to enable the Office