principle from the adoption can be summarized as follows: Guidance on the classification and measurement of financial instruments at either fair value or amortized cost based on determination the type of
rate Classification and measurements of financial instruments into following categories: Amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit and loss
had accounted for the fair value adjustment of the acquired business according to the accounting standards under WHA level. However, the genuine gross margin in the first quarter of 2018 was at 49.2
retrospectively. The significant principles are as follows:- Derivative financial instruments are used to manage exposure to foreign exchange and interest rate risks, which are recognized initially at fair value
Administrative expenses 465.22 480.28 (15.06) (3.1) 875.72 791.03 84.69 10.7 (Gain) Loss on fair value adjustment of derivatives 383.14 (107.79) 490.93 455.5 33.29 (2.32) 35.61 1,534.9 Finance costs 429.21 358.72
(excluding fuel cost) 1,950.86 1,218.84 732.02 60.1 Administrative expenses 410.50 340.41 70.09 20.6 Gain (loss) on fair value adjustment of derivatives (349.85) 105.46 (455.31) (431.7) Finance costs 360.44
, and the consideration paid, the consideration paid is lower than fair value of net assets transferred. As a result, the Group has gain from business acquisition amounting to Baht 2.2 million, presented
gross profit margin in the second quarter of 2017 was 59.8%. This gross margin had accounted for the fair value adjustment of the acquired business according to the accounting standards under WHA level
investment in associated company to investment in available-for-sale securities, which consistent with the investment proportion and the purpose of the Company investment. The Company recorded gain on fair
factories and warehouses. The gross profit margin in the first quarter of 2019 was 48.8%. This gross margin had accounted for the fair value adjustment of the acquired business according to the accounting