Accounting Standard and Financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) The Company has by applying the modified retrospective approach, but has not restated

. • Increase in rights of use assets from compliance the Thai financial reporting standards No.16 leases and financial instruments group in the current period. As of 30 June 2020, the group had total liabilities

from core business, increasing 20.6% YoY, of which majority is from the adoption of TFRS9 (Financial Instruments) and TFRS16 (Leases), which increases expenses in 1Q2020 Bt1.0mn. YoY and from a

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