วารสารวิทยาลัยบัณฑิตเอเซีย ...

The objective of this study is to checklist the risk type’s exposure of financial instruments of companies listed on the stock exchange of Thailand, for the fiscal period ending December 31, 2017 with complying with TAS no.107 (Revised 2016). The sample are 768 notes to the financial statement of Thai listed companies. The instrument is the checklist table of the risk type’s exposure of financial instruments according to the requirements of TAS no. 107 (Revised 2016). The statistics used for data analysis are frequency and percentage. It’s found that the most of the risk type’s exposure of financial instruments were interest rate risk, credit risk, and exchange rate risk, respectively. It also found that the risks type’s exposure of the financial instruments to other aspects, such as the risk of non-compliance with the contract, insurance risk and capital risk, etc. Furthermore, it also found that the industry groups that the most of the risk types exposure of financial instruments, namely, real estate and construction group, services group, and industrial products group, respectively.