International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States Generally Accepted Accounting Principle (US GAAP) หรือมำตรฐำนกำรบญัชีอ่ืนท่ีส ำนกังำนยอมรับ โดยใหแ้
as follows: Financial Position (Bt mn) Previous Accounting policy Adjustment from TFRS9 Adjustment from TFRS16 Current accounting policy Assets Right of use - - 65,296 65,296 Liabilities Lease
., the subsidiary of the Company, and change in the accounting policy regarding the record of the land appraisal To: President The Stock Exchange of Thailand Attachment: Information Memorandum on the Asset
for mutual funds in general. Risk Level Low 1 2 3 4 5 6 7 8 High Highly risky Investing primarily in equities at an average of not less than 80% of NAV in an accounting period The mutual fund risk level
% 2.2 Accounting & Finance Outsourcing 19.18 3.7% 23.03 3.8% Total revenue from financial solutions 118.12 22.6% 103.80 16.9% 3. Other income1 8.12 1.6% 15.01 2.4% Total revenues 523.23 100.0% 613.86
past several years. Also, the change in accounting standards, which effective in 2020, affects the scheme of provision allowance for non-performing loans of financial institutions. However, it is
%. Nevertheless, in order to satisfy the Accounting Standards and maximize tax efficiency, the synthetic convertible loan structure consists of (1) grant of a loan at the amount of USD 50 million or equivalent to
results are in line with explanation of the operating results for the six-month period. However, there were few accounting items that occurred only during the three-month period such as; Selling expense
25% yoy, respectively. The substantial increase in 9M’18 was mainly from the accounting expense stemming from the revised down of social security income of 4Q’17 for amount of THB 10.7 million. Without