Accounting Standard no.27 ( TAS 27) , Separate Financial Statements The Company changes the accounting for the carrying value of investments in subsidiaries, associates and joint ventures in separate financial

13.25 million. The Company has already set an allowance for loss of such bad debt. However, the Company has adopted the Thai Financial Reporting Standard - Group of Financial Instruments (TFRS 9) which

million baht. For the Separate financial statements, the Company had net profit of the first quarter of 2020 at 436.27 million baht, a decreased of 41.21 million baht or 8.63% from the same period of the

follows: Baht’000 Consolidated F/S ∆% Separate F/S ∆% 2019 2018 2019 2018 Revenues from Sales and Services 1,921,477 2,060,114 -7% 1,518,926 1,640,996 -7% Other income 72,604 338,396 -79% 52,158 25,568 104

non-compliances were resulted from failures to record employee benefit obligation in accordance with Thai Accounting Standard No. 19 ?Employee Benefits? prescribed by Accounting Standard Committee

follows: THB’000 Consolidated F/S ∆% Separate F/S ∆% 2018 2017 2018 2017 Revenues from Sales and Services 2,060,114 2,473,795 -17% 1,640,996 1,631,566 1% Interest income 2,302 1,045 120% 679 36,148 -98

in November 2019 and the record of items in the Main Lease Agreement (80% of the OFC) in compliance with the latest Thai Financial Reporting Standard (TFRS) that caused an increase in the amount of

“Company”) submitted its separate financial statement and its consolidated financial statement for the first quarter of 2019 ended on 31 March 2019 which were reviewed by the auditor. The Company hereby

standards involve changes to key principles, as summarized follows; Thai Accounting Standards No. 27 (Revised 2016), Separate Financial Statements. This revised standard stipulates an additional option to

Medical Business Plc., (CMR) amount Baht 1,010.31 million. comparing at the same period in 2017 representing 18.19% increase. Income from medical treatments in the separate financial went up 17.07% due to