Page 159 - Amata-one-report2020-en

BUSINESS OPERATION AND OPERATING RESULTS CORPORATE GOVERNANCE FINANCIAL STATEMENTS ENCLOSURES

4. Cumulative effects of changes in accounting policies due to the adoption of new

financial reporting standard

As described in Note 3 to the financial statements, during the current period, the Group has
adopted financial reporting standards related to financial instruments and TFRS 16.

The cumulative effect of initially applying these standards is recognised as an adjustment to
retained earnings and accumulated other comprehensive income as at 1 January 2020.

Therefore, the comparative information was not restated.

The impacts of changes in accounting policies on the statements of financial position at the
beginning of 2020 due to the adoption of these standards are presented as follows:

(Unit: Million Baht)

Consolidated financial statements
The impacts of

Financial
reporting
standards
related to

31 December financial 1 January
2019 instruments TFRS 16 2020

Statement of financial position
Assets
Current assets
Current investments 1,211 (1,211) - -

Short-term investments in financial assets - 1,211 - 1,211
Current portion of lease receivables - - 14 14
Non-current assets
Investment in associated companies 96 (96) - -

Investment properties 5,176 - 54 5,230
Right-of-use assets - - 99 99
Lease receivables, net of current portion - - 167 167

Liabilities and shareholders’ equity
Current liabilities
Current portion of lease liabilities - - 34 34

Non-current liabilities
Lease liabilities, net of current portion - - 300 300

Shareholders' equity

Other components of shareholders’ equity - 96 - 96

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