liabilities; 1. subordinated liabilities being unsecured which has the remaining the maturity period more than 1 year as from the calculating date, and has not determined the condition to repay before the

of deposit issued by such bank with time to maturity not exceeding one year in accordance with the following rules and conditions: (a) deposit taker or issuer of certificate of deposit has been

. subordinated liabilities being unsecured which have the remaining maturity period of more than one year as from the calculating date, and have not determined the condition to repay before the maturity date

) subordinated liabilities which is unsecured and is not under the condition permitting the creditor to call for prepayment before the maturity date, only in the portion of liabilities not exceeding the

such transaction is proceed by derivatives broker for client’s benefit. In cases where bank deposits or promissory notes in the first paragraph are pay-to-maturity, such bank deposits or promissory notes

including the following liabilities: (a) subordinated liabilities which is unsecured and is not under the condition permitting the creditor to call for prepayment before the maturity date, only in the portion

specific law or investing in certificates of deposit issued by such bank with time to maturity not exceeding one year in accordance with the following rules and conditions: 1.1 deposit taker or issuer of

intermediary only; (3) investment in the units of a fixed-income mutual fund whose investment scheme specifies a single offer only and fixed maturity may be made, provided that such units shall be held until

Ministry of Finance or the Financial Institution Development Fund is the obligor ; In case the remaining time to maturity of the debt instruments under Paragraph 1 of Paragraph 1(3) is more than ten years

ตามมาตรฐานการบัญชี ฉบับที่ 40 เรื่อง การบัญชีสำหรับเงินลงทุนในตราสารหนี้ โดยได้ตัด “yield to maturity” ปรับ “มูลค่ายุติธรรม” เป็น “มูลค่าเงินลงทุน” และปรับ “อัตราดอกเบี้ยหน้าตั๋วต่อปี” เป็น “อัตรา