ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


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Ѻ͡Ѻд͡¨¨ҡʴԷ˹
Ѻ͡Ѻд͡¨¨ҡʴԷ˹

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ɮҡ ҵ 65 ˹ѷҧǹԵԺؤŵͧաط ҡԨ÷зͺҺѭյѡࡳԷ Ǥ ԴͺҺѭ ҨѧѺͺҺѭչ еͧӹdz¶ ¨·鹷ǡѺ ҨѧͺҺѭմѧӹdz¨ ҡþҡդ觡þҡ÷ ..1/2528 ŧѹ 28 ԧҤ 2528 ҧѡࡳѺᵡҧѹ仡ѺѡɳТͧԹѭҷǢͧʹͧѺѺ ԧѭҡ Ҩ仵ҵðҹҧѭ·ءó ੾Ф "ԴͺҺѭ" ҵ 65 ն¤ӷͧӤ çѹҨжѹ Ǥ жѹ ֧˹еѡ ͨ ѡࡳҧѭһѺ ֧ ¡óդᵡҧ㹻繴ѧǷǢͧѺѺ͡Ѻд͡¨¨ҡʴԷ˹ óի;ѹѵ 鹡 ͵ԹŤҷӡҤҵ˹ҵ 㹡óաԹ¡â鹡͵ԹҤҷӡŤ ˹ҵ (Zero Coupon Bond/Bill) ͧջ繻ѭҷͧԨó Ѻ¨´ͤ͡ӹdzԹԵԺؤ еͧѺ ¨ͺҺѭշù鹶֧˹д͡ ͨеͧѺ¨ͺҺѭյآͧôѧ ǡѺѺ¨µѡúѭշѺͧ 觻繻ѭҴѧդ 2 ¤ · 1 ԨóҶ֧Է¡ͧ˹觶֧˹ · 2 ԨóҶ֧͡˹ѭҫըӹǹ˹ҡê˹͹ 觤ùµǹآͧ ͹ СǶ֧´ͧ繴ѧ ¹ػӤѭ繾鹰ҹѹ úѹ֡ѭѺ¨¹ ѷҧǹԵԺؤԷѺ¨µѡࡳҧѭշѺͧԸ㴡 ͻª㹡äӹdzطԹԵԺؤŨеͧѺ¨µҵ 65 äͧ ä 觻ɮҡ 觡˹ѡࡳ ԴͺҺѭ ҨѧѺͺҺѭչ ӹdzͺҺѭչ ¨ 鹷ǡѺ ѧͺҺѭչӹdz¨¢ͧͺҺѭչ2 ѧ ѷҧǹԵԺؤŵͧࡳԷ㹡äӹdzطԵҵ 65 觻-ɮҡ СͺѺ觡þҡ .. 1/2528 ͧ ࡳԷ㹡äӹdz¨¢ͧѷҧǹԵԺؤ ŧѹ 28 ԧҤ .. 2528

Ѻ͡Ѻд͡¨¨ҡʴԷ˹

繹· 1 äӹdz¨ࡳԷԵҵ 65 äͧ 觻ɮҡ ˹ѡࡳ ԴͺҺѭ ҨѧѺͺҺѭչӹdzͺҺѭչ ¨·鹷ǡѺ ѧͺҺѭչ ӹdz¨¢ͧͺҺѭչ ֧ࡳѺ ѧǨоԨóԷ¡ͧ˹ԴͺҺѭ ѺͧͺҺѭչ ¨·ǡѺѡ͡ҡͺҺѭչ ѧͺҺѭչ

ѭҨ֧ Է¡ͧ˹оԨóҧԴ ж͵ѡšоҳԪǡѺê˹ »ԡë͢ԹաͺԹ Է㹡¡ͧԹҪԹԴ鹷ѹ ¡ͧѺҡâ·ѹ蹡ѹ (觨еçѺҵðҹѭ) ǹѭҡԡ ͧ͹䢢ͧѭҧҹԡ÷ԴԷ¡ͧ˹ҺԡԴ Ѻ͹ (ǹͧҹ) 㹡óշѷҧǹԵԺؤբͼ١ѹѺԹͨеͧԹǡѺԨ Ѻ¨Ͷ֧˹ҷѺԹ͵ͧԹ Ѻ¨¤Ҵ͡Թ Ѻ¨ѹ֧˹ ҨѧѺաè´͡ 繵3

ҧ Ѻ¨/͡ ֧˹

ѷͧд͡Թҧȷء 6 ͹ ѭҡԹ Ͷ֧˹Ҫд͡ºѷѧªҧ óմѧ ͧ ҡѷͧࡳԷ㹡äӹdzطԵҵ 65 觻ɮҡ ѧ ͺѷմ͡·֧˹еѭԹ ѷѧ¨ԧ ͧŧ¨ͺҺѭչ4

ػ óշѷҧǹԵԺؤ բͼ١ѹѺԹͨеͧԹǡѺԨ Ѻ¨Ͷ֧˹ҷѺԹ͵ͧԹ Ѻ¨¤Ҵ͡ԹѺ¨ѹ֧˹Ҩѧ Ѻաè´͡5

繹· 2 ͧҡѷ м١ѹеͧ͹ѭԹ 㹡äӹdzطԹԵԺؤŢͧѷ ͧѺ¨µѡࡳҧ óպѷ ¨ ǹҧҡ͹ѭԹ ѷ ֧ͧѺ¨ͺҺѭյ㹵ѭԹ ͧԨóҨԹжҨѺ¨㹢зú˹͹ 繡ࡳԹʴ㹡äӹdzط6 СѺ¨µࡳԷԹ ѡӤѭ ¨¹鹵ͧդ͹СͺԷԨѺ˹ҷͧ աѧͧ繨ӹǹ͹ öŧѭѺ7 ѧ ͺѷ Һӹǹ¨·ǹҧ ҡ͹ѭԹ آͧ ѭ͹ ѷ ͧǹҧѧҤӹdzµǹآͧѭԹйҶ¨ͺҺѭ

ҧ Ѻ/ë͵˹ǹŴ

ѷ͵˹ѹ 1 Ҥ 2537 ҤҵŤҷ 100,000 ҷ Ҥ 80,000 ҷ ѹú˹͹ ѹ 31 ѹҤ 2541 ѷ ѹ֡ѭԹŧع㹵˹ Ť 100,000 ҷ кѹ֡ǹҧ 20,000 ҷ 觨ѺԹͤú˹͹㹺ѭǹӡŤ ͹ ء͹صҡѺ͹ 333.33 ҷ (20,000 ҷ 60 ͹)

óպѷѹ֡ѺࡳԷԵҵ 65 ºѹ֡ѭѺء͹ ͹ 333.33 ҷ ոáԨ੾ࡳԹʴ (Cash Basis) ѷ ѧͧӨӹǹԹѧӹdzոáԨ੾ҧ еԹ ѧ֧˹
8

繢ҧ

繹· 1 оԨó Է¡ͧ˹ԴͺҺѭ ѺͧͺҺѭչ ¨·ǡѺ ѧͺҺѭչӹdz¨¢ͧͺҺѭ 觶֧˹ 繹· 2 Ѻ¨ǡѺ͡µ˹ѭ͢͵ŧԴͺҺѭ Ҩѧ֧˹ͺҺѭչ ͷҺӹǹ¨·ǹҧҡ͹ѭԹ آͧѭ͹ ͧǹҧѧҤӹdzµǹآͧѭԹйҶ¨ͺҺѭ

ҡѭҴѧ 㹻ѨغѹþҡǷҧԺѵԵ繹· 1 Ǥ ԨóԷ¡ͧ˹ԴͺҺѭ ѺͺҺѭչ

ҧԹԨ¢ͧþҡ

ҧ 19 óաúѹ֡ѭѺ͡¨µѭԹ

: ѷ . ԹẺ Zero Coupon Bond ҡѷ . ºѷ . µѭԹѷ . Ҥ 2,307,000,000 ҷ ա˹Թ 10 еŧͤú˹ҪԹ ѷ . ШԹ׹ѷ . 繨ӹǹ 4,302,555,000 ҷ 㹡úѹ֡Ѻ¨´͡¹ öз 3 Ը

1. Ѻ¨´͡¨Ẻ Effective Interest Rate

2. Ѻ¨µԸ鹵ç¹Ӵ͡··ô¨ӹǹյкѭ

3. Ѻ¨ ѹú˹д͡¨¾Թ

Ѻ¨µҵ 65 觻ɮҡ Ѻ͡¨¨Ըաҧ






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