car title loan since February 2019 onwards. The new Thai Financial Reporting Standards (TFRS9) which would be effective on January 1, 2020. This standard establishes the principle in relation to the

ประเทศนั้นเป็น International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States 

months of THB 83 million, corresponding to the adoption of Thai Financial Reporting Standards 16 Leases (TFRS 16), while trade and other payables decreased by THB 18 million and income tax payable

. 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