หนี้สินท่ีมีภาระ ดอกเบี้ยท้ังหมด (8) อัตราสวนเงินกูยืมจากสถาบันการเงินตอหนี้สินรวม * ในกรณีท่ี key financial ratio รายการใดไมเหมาะกับประเภทธุรกิจของผูออกตราสารหน้ี สามารถปรับรายการดังกลาวใหเหมาะ
be based on impairment requirement under Thai Financial Reporting Standard No. 9 (TFRS 9). Financial instruments under TFRS 9 are classified into 3 stages. For stage 1, TFRS 9 requires ECL allowances
regulatory changes, especially new mortgage measures which will come into force in April 2019, implementation of the Basel III capital requirements, and preparations for International Financial Reporting
Master Plan, which may affect fee income of commercial banks, and preparation for the International Financial Reporting Standards (IFRS9) coming into effect January 1, 2019, and the Basel III capital
system in accordance with the prescribed standards so as to raise credibility of financial reporting of businesses in the capital market in accordance with the accounting standards established by the
Reporting Standards (TFRSs), the cost model was adopted for the consolidated financial statements and the gain on fair value adjustment of investment properties was consequently removed. Non-recurring items
Due to the adoption of Thai Financial Reporting Standard 15 (TFRS 15) on Revenue from Contracts with Customers, effective on January 1, 2019 onwards, CPN has amended the recognition of revenue from food
, CentralPlaza Salaya, CentralPlaza Nakhonratchasima, CentralFestival Chiangmai and CentralPlaza Rama9. Revenue from food center services Due to the adoption of Thai Financial Reporting Standard 15 (TFRS 15) on
collective investment scheme that is disclosed in the registration statement and draft prospectus (if applicable) shall comply with the financial reporting standard as the foreign collective investment scheme