leader in the issuing of DWs in Thailand with a market share of 35% to 40%, and as a result the Company’s overall profitability was also significantly impacted. The Company hedges its DW exposure as part
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
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 financial instrument is recognized in other
Comprehensive Income) THB 2.3m - Recognized loss in Profit and Loss Statement THB 2.3m Change in fair value of interest rate swap - cash flow hedges Interest rate swap - Unrecognized change in fair value
– cash flow hedges ▪ Unrecognised change in fair value ▪ Recognised in OCI (Other Comprehensive Income) THB 40.5 million The financial reporting standards relate to leases standard (TFRS 16) Previously
Flow Hedges, only the effective portion of changes in the fair value of the derivatives is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss
the associated fee 7 7. Safeguards against independence impairment of partners in the Audit Firm 8 8. Details of the quality control system of the Audit Firm 8 9. Audit Quality Indicators (“AQIs”) 9 1
representations are being made to the relevant Authorities to provide necessary safeguards against the Imports of HRC, there has been sharp increase in the imports especially of Hot Dip Galvanized and Alloy Steel
the relevant Authorities to provide necessary safeguards against the Imports of HRC, there has been sharp increase in the imports especially of Hot Dip Galvanized and Alloy Steel grades during the