ลิสซิ่งประกอบกับมาตรฐานการบัญชีระหว่างประเทศของ International Accounting Standards Committee มีข้อกำหนดในการแบ่งประเภทของธุรกิจลิสซิ่งที่ไม่ชัดเจน ทำให้ผู้ลงทุนไม่สามารถเปรียบเทียบฐานะการเงินและผลการ

audited financial statement for accounting period ended Dec 31, 2016 Page 10 of 25 4.2.2 OC Limited Overview Company Name OC Limited Type of business Hospitality business Incorporation Date September 4

Accounting Estimates Disclose estimates and assumptions involved in applying accounting policies. In determining which critical accounting estimates or assumptions shall be disclosed, the issuer shall consider

Asset Management Public Company Limited Contents 1. Key Highlights in Q1/2020 2. Key Changes to Accounting Principles (TFRS 9) 3. Management Discussion and Analysis 3.1. Selected Financial Position and

2267 1900 Website: www.bam.co.th Investor Relations Email: ir@bam.co.th https://www.bam.co.th/ mailto:ir@bam.co.th Contents 1. Key Highlights in Q1/2020 2. Key Changes to Accounting Principles (TFRS 9) 3

the accounting standards on disclosure of financial information as categorized by business units, the income structure of the most recent year may be displayed instead. (For example, Business A and

financial reporting standards applicable for financial statements covering the accounting period starting from or after Januaury 1, 2020 such as financial reporting standard no. 16 (TFRS16: Leases) and

) THB 188 million accretion cost from a discounting of long-term construction payables based on requirement of accounting standards. ABBREVIATION & OUR PROJECTSFINANCIAL PERFORMANCE FINANCIAL POSITION

. 2 From the reconsideration of investment in S-TREK, the Board of Directors’ meeting has approved to postpone the investment in S-TREK for the following reasons: 1) Accounting record of S-TREK

and shareholders. 2 From the reconsideration of investment in S-TREK, the Board of Directors’ meeting has approved to postpone the investment in S-TREK for the following reasons: 1) Accounting record of