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

impacted by non-recurring items and higher financing cost. Following the adoption of Thai Financial Reporting Standard 15 (TFRS 15), CPN has amended the revenue and cost of food and beverages business

2.12 Reporting lines for CRA employees and their compensation arrangements should be structured to eliminate or effectively manage actual and potential conflicts of interest. a. A CRA employee who

0.2 รวมสินทรัพย์หมุนเวยีน 208,662.0 715.9 9,675.00 33.2 14,893.90 51.1 3 ตรวจสอบโดย Ernst & Young Lao Co., Ltd. โดยอ้างอิงมาตรฐานทางบัญชี International Financial Reporting Standard (IFRS) (ใช้อัตราแลก

/2019. 2/ Impact from the adoption of Thai Financial Reporting Standards 16 Leases (TFRS 16) since 1 January 2020 which caused higher depreciation and interest expenses (net after tax). Operating

. 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

and responsibilities of unitholders, calculation and disclosure of the net asset value, reporting, amendment to the trust instrument, acquisition or disposal of core assets, transactions with related

detailed in Part 1; (2) review, monitoring, and examination of computer systems relating to clearing and settlement services with respect to derivatives, as detailed in Part 2; (3) reporting on material

recovering consistently since the beginning of 2018, reporting 4.0% growth in 20181. Once again, Out-of-Home (OOH) and online advertising, in particular reported rigorous growth of 23.0% and 21.0

Financial Reporting Standard No. 15 (Revised) : Revenue from Contracts with Customers, effective 1 January 2019 has impacted on the Company and its subsidiaries’ financial statement as follows : o Brand