ไว้แล้ว เนื่องจากผลก าไรขาดทุนที่เกิดจากตราสารอนุพันธ์ (hedging instrument) กับรายการที่ผู้ประกอบธุรกิจต้องการป้องกันความเสี่ยง (hedged item) เกิดการ mismatch จึงจ าเป็นต้องมีวิธีการบันทึกบัญชีแบบเฉพาะ
strictly cost control. In addition, some expenses were recorded as finance costs due to the adoption of TFRS No.9 Financial Instrument and TFRS No. 16 Leases since 2020. 6. Administrative expense was THB
carry out the transaction immediately: (1) a transaction for an acquisition or a disposal of securities or a financial instrument at a fair value in the secondary market where public disclosure is made
consultant providing consultation only on capital market product not having complex characteristics ; (2) complex instrument investment consultant means an investment consultant providing consultation on
characteristics; (2) complex instrument investment consultant means an investment consultant providing consultation on capital market product not having complex characteristics as well as the product having high
services income, interest income on margin loan, gain and return on financial instrument and other incomes. Brokerage Fees Income Brokerage fees income in the fourth quarter of 2018 were Baht 33.9 million
from fee and service income of the third quarter of 2019 including gains and return financial instrument amounted to Baht 6.5 million and other incomes of Baht 0.7 million. Other incomes apart from fee
outbound product which is a debt instrument approved to be offered for sale in a debt issuance program by the regulator under (2) for each specific investor (tailor-made product); (c) any case other than (a