the Host Country, regulators should consider requiring the exchange rate between the financial reporting currency and the currency of the Host Country. If the Host Country has designated an official
Resources CONTENTS Executive Summary and Management Guidelines to Mitigate the Effects of the COVID-19 Outbreak 03 Statement of Income 09 Business Performance 11 Statement of Financial Position 24 Cash of
Resources CONTENTS Executive Summary 03 Statement of Income 07 Business Performance 09 Statement of Financial Position 21 Statement of Cash Flows 23 Financial Ratios 24 Environment Management Accounting 26 3
) for consideration of further action in cases of Forex investment solicitation or reporting tips on alleged financial scams involving commercial banks; (6) Forwarding to the Ministry of
Financial Reporting Standard No. 9: Financial Instruments (TFRS 9), the bank has considered the expected credit losses according to TFRS 9 and notification of the Bank of Thailand. In the third quarter of
. Implementation of new financial reporting standards (group of financial instruments) The Bank and its subsidiaries adopted the TFRS 9 from January 1, 2020 onwards, without restating previous financial statements
International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States Generally Accepted Accounting Principle (US GAAP) หรือมำตรฐำนกำรบญัชีอ่ืนท่ีส ำนกังำนยอมรับ โดยใหแ้
economic situation which could affect loan quality, provisioning and guidelines for debt restructuring as commercial banks must comply with the Thai Financial Reporting Standards (TFRS9): Financial
ติัดงัต่อไปน้ีดว้ย (ก) กรณีท่ีการจดัท าหรือการเปิดเผยขอ้มูลในเร่ืองใดไม่มีมาตรฐานการบญัชีไทย ครอบคลุมถึง และมาตรฐานการบญัชีท่ีถือปฏิบติัในต่างประเทศนั้นเป็น International Financial Reporting Standards (IFRS
the financial reporting currency and the Thai Baht should be provided, using the exchange rate designated by that country for this purpose, if any: (a) at the latest practicable date; (b) the highest