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
Leases and TFRS #9 financial instruments have been adopted since 2020, which impacted our net profit leading to a decrease of THB 250 million. Financial summary for 3 months period ended June 2020 and June
strictly cost control measures to stabilize the business and preserve profitability. In addition, the TFRS No. 9 Financial Instruments and TFRS No.16 Leases that have been adopted since 2020, further