Hi Sherry,
We are not cleared for this in the instruction.
We understand that H F T Holding which is a subsidiary of Hwa Fong invest in 5398 Inalways Corporation (力瑋實業) not over 20% (from discussed with client).
So the investment is equity securities available-for-sale (stated at fair value) for Thailand which is not changed the method.
Let me know if we and client misunderstand.