operations continuously. However, in preparing the financial statements in accordance with Thai Financial Reporting Standards, it is necessary for the Company to make judgments and estimates regarding matters

out business operations continuously. However, in preparing the financial statements in accordance with Thai Financial Reporting Standards, it is necessary for the Company to make judgments and

from adopting new Thai Financial Reporting Standards (TFRS), TFRS No.9: Financial Instruments and TFRS No.16: Leases, in the current period financial statement by adjustment in brought- forward retained

who previously recorded the losses from allowances for expected credit losses that it from assessments in accordance with financial reporting standards on financial instruments. In addition, the

% * IFRS 15 is effective for financial statement reporting periods beginning on after 1 January 2018 48.5% Non-current assets 51.9% 51.5% 2,116 2,277 1,991 2,103 31 Dec 2018 31 Mar 2019 4,380 0 2,718 3,079

components of equity according to new financial reporting standards –TFRS9. • As a result of the foregoing, net interest-bearing debt to equity ratio increased from 1.0 times as of December 31, 2019 to 1.1

accordance with the financial reporting standards in compliance with other criteria related to preparing financial statements under the Notification of the Capital Market Supervisory Board concerning Rules

Exchange Commission concerning Maintenance of Capital of Investment Advisors and Derivatives Advisors . “ financial institution ” means: (1) a commercial bank under the Law on Financial Institutions ; (2) a

Commission concerning Maintenance of Capital of Investment Advisors and Derivatives Advisors. “financial institution” means: (1) a commercial bank under the Law on Financial Institutions 1 ; (2) a financial

Mn % Gain on forward contracts 11.2 49.5 (38.3) (77.4) Change The Group has adopted financial reporting standards related to financial instruments (TFRS9) since 1 January 2020 and recognized gain (loss