credit loss method and the concept of hedge accounting. These include stipulations regarding the presentation and disclosure of financial instruments. Thai Financial Reporting Standards which was effective
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
, measurement, presentation and disclosure of leases, and requires a lessee to recognise asset and liabilities for all leases with a term of more than 12 months, unless the underlying asset is low value. As a
sufficient information for use in investment decision making, and the nature and presentation of said information shall be in accordance with the following rules: (1) The language shall be easy to understand
accordance with the Thai Financial Reporting Standards and the rules provided under Clause 13, Clause 14, Clause 15, Clause 16 and Clause 17. Clause 13 In case the presentation of information in any matter is
not have control in either PP1 or PP3. Moreover, the Company records the value of PP1 and PP3 as the investment in the Company’s Consolidated Financial Statements. Therefore, the Company calculates the
properties: GLAND adopted the fair value model, thus records the gain on fair value adjustment of investment properties, whereas CPN adopted the cost model. As both models are accepted in the Thai Financial
such information on a need-to-know basis and prevents unlawful use of such information; (2) a system for management and storage of data, documents or relevant evidence, for example, efficient records of
-to-know basis and prevents unlawful use of such information; (2) a system for management and storage of data, documents or relevant evidence, for example, efficient records of conversations while