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

policy(2) Preparing consent forms(3) Selecting and implementing appropriate security safeguards such as access control(4) Producing and managing “Record of Processing Activities (ROP)” that will used to

million baht, comparable to a securities company that safeguards client assets. Additionally, a funding portal acting as a bondholder representative is required to meet and maintain financial

paid-up registered capital of at least 25 million baht, comparable to a securities company that safeguards client assets. Additionally, a funding portal acting as a bondholder representative is

service for share subscription, for example, would be allowed to use a suitable method for account opening if they could prove that adequate safeguards against impersonation risk have been in place under