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accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. In case of Cash Flow hedges, only the effective portion of changes in the fair value of the derivative
fair value, gain or loss on remeasurement to fair value is recognized immediately in profit or loss. However, where derivatives qualified for hedge accounting, recognition of any resultant gain or loss
recognized immediately in profit or loss. However, where derivatives qualified for hedge accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. In case of Cash
Acting in Concert as a Result of the Nature of a Relationship or Behaviour and Requirements Under Sections 246 and 247 (No. 2)
Acting in concert as a result of the nature of a relationship or behaviour and requirements under Sections 246 and 247
Acting in concert as a result of the nature of a relationship or behaviour and requirements under Sections 246 and 247
holders (Exclude Gain (Loss) on exchange rate) 426 127 299 236.2% Net profit (loss) attributable to equity holders Margin (%) (Exclude Gain (Loss) on exchange rate) 5.8% 2.9% 2.8% EBITDA 1,036 600 436 72.7
identity and business reputation of the client’s principal owners, key management, and those charged with its governance. · The nature of the client’s operations, including its business practices
, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its