The term “Guideline” is a collective identifier that refers to both Guideline on Scrutinizing Cash Flows under the Solely Payment of Principle and Interest (SPPI) Test and Guideline on Stage Assignment of Debt Instrument. The term “us”, “we”, and “our” refer to Thai Bond Market Association (“ThaiBMA”), the owner of ThaiBMA website. The term “they” and “their” refer to Users, any person who merely browses and/or uses the Guideline. The provision of the Guideline is made subject to the following disclaimer:

1. The Guideline appearing on this part of our website is for general information purposes only and is not intended to address the specific circumstances of any particular individual or entity. We use our reasonable efforts to produce and publish the Guideline and other information provided on this part of our website and we make no warranty, expressed or implied; representation; or guarantee as to the content, sequence, currency, accuracy, timeliness, completeness or merchantability of the information provided or the fitness for a particular purpose.

2. The Guideline and other information in this part of our website are provided “as is” and “as available.” The Guideline is current only at the date of publication and may change over time. We expressly exclude any warranties and representations that the Guideline and other information provided in this part of our website are accurate prediction of current or future performance of the market, sector of the market, the industry or any particular entity.

3. The Guideline is the generated output from references in Thai Financial Reporting Standards 9 (TFRS 9), studies from reports of professionals, and discussions with market participants which we at our sole discretion consider fit and sufficient for this purpose. The Guideline does not constitute, and shall not be construed as, any form of specific advice or recommendation, and shall not be relied upon in lieu of appropriate professional advice, whether legal, financial, tax, accounting or any other respect.

4. The Guideline does not constitute endorsement or recommendation by us and does not take into account your individual specific circumstances. Users are recommended to exercise their own skill and judgment when considering investment decisions or taking action based on the Guideline and seek appropriate professional advice before making any specific or other decisions. Reliance upon the Guideline is solely at the Users’ own risk. We accept no responsibility or liability for any direct or indirect loss, damage, expense or claim incurred in connection with any decision made or action or inaction on the Users’ part in reliance upon the Guideline.

5. Some parts of information we use to create the Guideline are obtained from the sources which we at our sole discretion deem reliable. We do not represent or warrant that we own or control all rights in all information from which the Guideline derives, and accept no liability for any claims brought against Users by third parties in connection with use of the Guideline.

6. We reserve the right in our sole discretion, without notice or obligation to take the needs of any Users into consideration, to change, add to, delete from, modify, terminate or suspend the provision of the Guideline and any of (or any part of) our information to create the Guideline, and we reserve the right to deny any User access to this part of our website or any portion thereof. We cannot guarantee that the provision of Guideline will not be interrupted or otherwise affected by such problems.

7. Users may not represent or imply that we are participating in, or have sponsored, approved or endorsed the manner or purpose of any use of the Guideline or the reference made by Users. Use of our logos and official emblems is strictly prohibited without our prior written approval.

8. In spite of this, if any omission, inaccuracy, printing errors or whatsoever cause occur with regard to the Guideline and other information contained in this part of our website or transmitted to/received by any User, we will not be held responsible or liable.

9. We accepts no liability (including without limitation, liability in negligence) for any actual, direct or indirect loss, damage, loss of profits, or costs howsoever arising (including consequential damage) suffered by the Users, whether as a result of the User's reliance on the accuracy of Guideline or otherwise arising in connection with the Guideline or the unavailability or the suspension thereof.

10. This disclaimer is subject to Thai Law and any disputes arising therefrom shall be referred to competent Thai courts.

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