. And from the adoption of the financial reporting standards regarding Financial tools for accounting, hedging and derivative accounting with the amount of 4.62 million baht and allowance for loss of

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

long-outstanding receivables has recorded in accordance with the Financial Reporting Standard No. 9 Financial Instruments (TFRS 9) and also the employee-related expenses have increased. -3- Financial

credit losses (allowance for doubtful accounts) for long-accrued receivables was recorded in accordance with Thai Financial Reporting Standard No. 9 Financial Instruments, approximately 45.6 million baht

2020/21 ENDED JUNE 2020 11 AUG 2020 MASTER AD PUBLIC COMPANY LIMITED 4 FINANCIAL POSITION From 1 January 2020, the Company has adopted Thai Financial Reporting Standards (TFRS) 9 – Financial Instruments

share (Baht) 0.03 0.06 (0.03) * According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments since January 1, 2020, the Company reclassified loan from financial institution

Equity holders of the Company 822 937 -12.3 1,482 4,913 -69.8 Basic earnings per share (Baht) 0.05 0.06 0.10 0.32 * According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments

the financial statements provided in the registration statement are prepared in a currency other than Thai Baht, the issuer is required to disclose the exchange rate between the financial reporting

1/2 Ref: CIG 009/2019 February 27, 2019 Subject: Profit and loss reporting the financial statements for the year ended December 31, 2018 and explanation of more than 20 percent fluctuation in profit

Reporting Standard No. 15 (Revised) : Revenue from Contracts with Customers, effective 1 January 2019 has impacted on the Company and its subsidiaries’ financial statement as follows : o Brand : Adjusting