16. TFRS 9: Financial Instrument The standard governs marking financial instruments to fair value or marking impairment (provision) in reserve for the expected loss from the financial instruments. TFRS

consent of the client in writing in each case. Clause 11. A securities company shall proceed as necessary for clients to obtain rights and benefits arising from securities or any instruments in the custody

. (Translation) -4- Clause 11. A securities company shall proceed as necessary for clients to obtain rights and benefits arising from securities or any instruments in the custody of securities company, or the

company to manage a fund; “Repurchase agreement” means a sale of securities or debt instruments with an agreement to repurchase such securities or debt instruments on the date specified in the agreement

a management company to manage a fund; “Repurchase agreement” means a sale of securities or debt instruments with an agreement to repurchase such securities or debt instruments on the date specified

fund; “Repurchase agreement” means a sale of securities or debt instruments with an agreement to repurchase such securities or debt instruments on the date specified in the agreement; “Office” means the

3 1.5 Changes in Accounting Policy On January 1, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied

as a result of the issuance of latest debentures with lower coupon rate, and partial utilization of short-term instruments from financial institutions. PERFORMANCE BY BUSINESS Rental Properties

, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied retrospectively. The significant principles are as follows

ทรัพย์ เงินลงทุนในตราสารหนี้ทุกประเภท และรายได้ดอกเบี้ยที่เกิดจากธุรกรรมอื่น 1.4 ก าไร (ขาดทุน) และผลตอบแทนจากเคร่ืองมือทางการเงิน (Gains (losses) and return on financial instruments) ประกอบด้วย 1.4.1 ก