applied the Thai Financial Reporting Standard No. 15, subject to Revenue from Contracts Made with Customers ("TFRS15") which was effective on January 1, 2019. As a result, the Company was required to record
timely manner. Impact from Changes in Accounting Policy From 1 January 2020, the Group has adopted Thai Financial Reporting Standard - Financial instruments group and Thai Financial Reporting Standard No
improved supervisory standards in many areas, including debts offerings, communicating expectations for securities business intermediaries to provide standard services for clients? best interest (putting
ได้แก่ (ก) Standard & Poor’s (ข) Moody’s (ค) Fitch Ratings (ง) TRIS Rating และ (จ) A.M. Best ทั้งนี้ หากบริษัทผู้ให้การประกันภัยไมม่ี FSR ให้บริษัทจัดการสามารถพิจารณาจาก issuer’s rating แทนได้ โดยส านักงาน
intermediary ’s branch office; (3) controlling, supervising and managing business units relating to operational function, compliance function, internal audit or risk management; (4) managing investment in
units relating to operational function, compliance function, internal audit or risk management; 5 (4) managing investment in capital market products, financial instruments or other specified assets; (5
เอกสารรับฟงความคิดเห็น เลขท่ี อจต. 27/2561 เร่ือง รางแบบและคูมือที่เกี่ยวของกับการเปดเผยขอมูลของผูออกตราสารหน้ี เพื่อใหสอดคลองกับ IOSCO standard และรองรับการประเมิน FSAP เผยแพรเมื่อวันที
accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16) which is made effective in the current period. As a result, the company has the right of use assets of 41.4 million baht and
baht or 5.5 percent compared to non-current assets as of December 31, 2019. The significant change occurred from changes in accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16
consideration is determined by agreement between the Company and the Seller for total of Baht 280,000,000, which the Company has evaluate in accordance with international valuation standard. The Company views