its credibility through regular provision of information and knowledge about debt instruments that are useful for investment decision making.” Mrs. Siriporn Jangtrakul, Secretary-General, Thai

. More flexibility has also been provided for both investors and fundraisers, such as heightened derivatives investment ratio, revised offering regulations for Basel III instruments and revised business

instruments and revised business conduct regulations to facilitate providing of services in foreign products. Furthermore, the SEC has worked with relevant organizations in preparation for integration of the

in 1Q2020 such as TAS 32 Financial Instruments: Presentation, TFRS 7 Financial Instruments: Disclosure, TFRS 9 Financial Instruments and TFRS 16 Leases on the Group’s financial statements which

)* 2,347 2,909 10 6 2,357 2,915 (558) (19%) Impact of financial instruments 357 - - - 357 - 357 100% Profit (Loss) before the effects of foreign exchange, deferred income tax and lease income 2,704 2,909 10

together with THB 115M gain on conversion option embedded in convertible bond. According to TFRS 9, all derivative instruments must be mark-to-market to be recorded at its fair value and any changes in fair

standards The Group has adopted financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) and leases standard (TFRS 16) retrospectively from 1 January 2020. The following

From 1 January 2020, the Group has adopted Thai Financial Reporting Standard - Financial instruments group and Thai Financial Reporting Standard No.16 - Leases which impacted to the financial statement

forward contracts - 49.5 (50.8) N.A. (

) N.A. (>100) - 7.1 N.A. (>100) Change The Group has implemented financial reporting standards related to financial instruments (TFRS9) since 1 January 2020 and recognized gain or loss on forward