Page 151 - Microsoft Word - One-Report-Eng 2024 Final.docx

Tycoons Worldwide Group (Thailand) Plc.

25.3 Long-term investment commitments

As at 31 December 2024, the Company had an outstanding commitment in respect of
uncalled portion of investment in Green Engineering Holding Co., Ltd. (a subsidiary) according
to the Company’s shareholding proportion in the amount of Baht 74 million (2023: Baht 124
million).

25.4 Guarantees

As at 31 December 2024, there were outstanding bank guarantees of approximately Baht
27 million (2023: Baht 27 million) issued by banks on behalf of the Company in respect of
certain performance bonds to guarantee electricity use among others.

26. Fair value hierarchy

As at 31 December 2024 and 2023, the Group had the assets and liabilities that were
measured at fair value or for which fair value was disclosed using different levels of inputs
as follows.

(Unit: Million Baht)
Consolidated financial statements
2024

Level 1 Level 2 Level 3 Total
Assets measured at fair value
Derivatives
Foreign currency forward contracts - 0.7 - 0.7
Financial assets measured at FVOCI
Equity investments - - 66.5 66.5

Liabilities measured at fair value
Derivatives
Foreign currency forward contracts - 0.5 - 0.5
Assets for which fair value are disclosed
Investment properties - - 439.4 439.4

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