Reporting Standards (TFRS) 9 regarding Financial Instruments and TFRS 16 regarding Leases since 1 Jan 2020. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into three

was recognized in Statement of Financial Position on 1 January 2020. 2 1Q20 MD&A Advanced Info Service Plc. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into

the following: • Types of fund shall be classified in accordance with the requirements specified in the Notification on Investment of Funds regarding fund labeling (such as fixed income funds, money

Maximum of 500 characters of information shall be provided on the following: • Types of fund shall be classified in accordance with the requirements specified in the Notification on Investment of Funds

of information shall be provided on the following: • Types of fund shall be classified in accordance with the requirements specified in the Notification on Investment of Funds regarding fund labeling

equal to 26.42% of the Company and its subsidiary total assets. This is classified as class 2 of the Notification on Asset Acquisition and Disposal with the size of higher than 15% but less than 50%. The

consideration which has the largest transaction value is equal to 26.42% of the Company and its subsidiary total assets. This is classified as class 2 of the Notification on Asset Acquisition and Disposal with

(NNP) is the net profit attributable to the company adjusted to remove the effects of accounting standards about the “Determining whether an arrangement contains a lease” (TFRIC 4) and the “Revenue from

total assets. This is classified as class 2 of the Notification on Asset Acquisition and Disposal with the size of higher than 15% but less than 50%. The transaction value is calculated as per the

% of the Fund's share classes. This fee waiver and expense reimbursement arrangement is voluntary which the Fund's investment advisor may terminate in its sole discretion at any time. Please refer to the