investors based on proper and effective rules and regulations. This serves to assure investors that management companies will appropriately manage the investments for investors, keeping in mind the protection
business in the category of management of other persons’ funds, whether it be the mutual fund or private fund management, has the common objective to protect and maintain the best interest of investors based
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
return on financial instruments) ประกอบด้วย 1.4.1 ก าไร (ขาดทุน) จากเงินลงทุน (Gains (losses) on securities) 1.4.1.1 ก าไร (ขาดทุน) จากเงินลงทุนเพื่อค้า หมายถึง ก าไรหรือขาดทุนจากการจ าหน่าย การวัดมูลค่า
investing in a new beverage factory in Myanmar. Long-term investment increased by THB 1,608 million due to the impact from the adoption of TFRS 9 Financial Instruments and the additional investment in
January 2020: The Company and its subsidiaries (“Group”) has adopted the new financial reporting standards TFRS9: Financial Instruments and TFRS16: Leases. These financial reporting standards were aimed at
adoption of new accounting standard (TFRS 9), reflecting to the mark-to-market of financial instruments in associates of power business. 5. Decrease in Investments in available-for-sale of THB 639.1 mm, due