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

labelling green finance instruments, such as bonds2, loans3, structured products etc. This is its main sphere of application. For making this possible a separate bond or loan standard is needed. Case study

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

Climate Bonds Initiative | April 2018 Water Infrastructure Criteria under the Climate Bonds Standard Criteria Document April 2018 ABSTRACT Water infrastructure: What can be certified and under what

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

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

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