to reduce the financial burden to provide capital support as CCPT- KY will be able to generate the funds independently through the IPO as well as through other financial instruments after the listing

as well as through other financial instruments after the listing.  The Company would be able to enhance its company group’s business structure by clearly separate the precision business and would have

2020/21 ENDED JUNE 2020 11 AUG 2020 MASTER AD PUBLIC COMPANY LIMITED 4 FINANCIAL POSITION From 1 January 2020, the Company has adopted Thai Financial Reporting Standards (TFRS) 9 – Financial Instruments

194.40 million of net loss and THB 6.64 million of impact from adopting new Thai Financial Reporting Standards (TFRS), TFRS No.9: Financial Instruments and TFRS No.16: Leases, in the current period

Reporting Standards (TFRS) which consists of TFRS 9 – Financial Instruments and TFRS 16 – Leases as per the following details.  Under TFRS 9, the Company is required to classify the derivatives and credit

Equity holders of the Company 822 937 -12.3 1,482 4,913 -69.8 Basic earnings per share (Baht) 0.05 0.06 0.10 0.32 * According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments

estimated doubtful debt of 4 million baht, recorded in the financial statements in accordance with the accounting standard Financial Issue No. 9 - Financial Instruments (TFRS9), thus, the Company has a net

for long-time outstanding receivables in accordance with IFRS 9 (Financial -2- Instruments), which was partly due to the effect of COVID-19 causing the receivables to postpone payment; but when compare

credit losses (allowance for doubtful accounts) for long-accrued receivables was recorded in accordance with Thai Financial Reporting Standard No. 9 Financial Instruments, approximately 45.6 million baht

% mainly because the Company receives money from the sale of investment unit trust in open-end mutual funds - debt instruments and receives payments from major receivables. -4- Other current financial assets