guidelines of practice that is proper and in compliance with this Notification, with which conformity to be deemed as compliance with the relevant regulations under this Notification; 3 (3) to allow the SEC

in lending criteria or guidelines, especially those related to retail loans from the Bank of Thailand, which may curb the expansion of loans extended to certain groups of customers. Moreover, banks

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

Operating Performance of Companies which Issue Securities; and Guidance No. NorPor. 5/2561 (2018) Re: Guidelines for Auditor Rotation and Relaxation of Auditor Rotation in the Capital 2 Details related to

statements comprise of the consolidated financial statements and the separate financial statements as compared with the financial statements for the same period in the year 2017 ended December 31, 2017. The

: Thousand Baht) For the three-month periods ended 31 March Consolidated financial statements Separate financial statements Transfer pricing policy 2019 2018 2019 2018 Transactions with subsidiaries

assets transactions; at the same time and these transactions are also related among themselves and unable to separate. In addition both transactions must be obtained the approval from the shareholder

Pending Settlement, to be consistent with the Stock Exchange of Thailand’s operational guidelines, and international standards. Salient points include: 1. Non-resident (NR) who receives Thai Baht related to

and after such events in two separate periods: (1) dividend declaration; (2) change of par value resulting in an increase or decrease in the number of shares; (3) grant of rights to subscribe newly

separate periods: (1) dividend declaration; (2) change of par value resulting in an increase or decrease in the number of shares; (3) grant of rights to subscribe newly issued shares or transferable