สภำวะเศรษฐกิจกำรลงทุน ปัจจัยทำงกำรเมืองท้ังในและต่ำงประเทศ เป็นต้น ซึ่งพิจำรณำ ได้จำกค่ำ standard deviation (SD) ของกองทุนรวม หำกกองทุนรวมมีค่ำ SD สูง แสดงว่ำกองทุนรวม มีควำมผันผวนจำกกำรเปลี่ยนแปลงของรำ

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

standard for leases under Thai Financial Reporting Standards 16 (TFRS 16). 1.2 Investments in Joint Ventures and Associates increased by THB 59 million primarily due to share of profit from investment in

expenses, (ii) depreciation which was significantly increased by THB 214mn (or 129%) YoY, driven mainly by the adoption of the new financial reporting standard related to Leases (TFRS16) (iii) Loss on

from December 31, 2019. The increase was primarily attributable to the adoption of financial reporting standards relating to leases standard (TFRS 16). As at June 30, 2020, the interest-bearing debt

totaling THB 1,155mn (or 65.2%) YoY, partly offset by (ii) depreciation which was significantly increased by THB 188mn (or 98.4%) YoY, driven mainly by the adoption of the new financial reporting standard

1 Note: 1) Revenue and Cost that were recognized when there is construction under concession agreements for tap water according to accounting standard TFRIC12 1. ANALYSIS OF FINANCIAL PERFORMANCE For

2Q20 gross profit. Nonetheless, cost related to hotel operation during the suspended period in 2Q20 was presented as administrative expense in accordance with accounting standard. Selling Expenses In

Commercial Operation Date (COD) was on June 4, 2010. The buying rate is in accordance with the standard buying rate of PEA, the price may vary according to the policy of PEA. The plant is located at Amphur

1 Note: 1) Revenue and Cost that were recognized when there is construction under concession agreements for tap water according to accounting standard TFRIC12 1. ANALYSIS OF FINANCIAL PERFORMANCE In