. Audit procedures were not responsive to the assessed risks of material misstatements. For example, results from risk assessment procedures had identified the revenues account as being associated with high

Thailand (BOT) requires commercial banks registered in Thailand and members of their financial groups to maintain minimum levels of capital adequacy as measured by three ratios, including the Common Equity

of capital adequacy as measured by three ratios, including the Common Equity Tier 1 ratio at no less than 4.50 percent, the Tier 1 ratio at no less than 6.00 percent, and the total capital ratio at no

, the Bank of Thailand (BOT) requires commercial banks registered in Thailand and members of their financial groups to maintain minimum levels of capital adequacy as measured by three ratios, including

in Thailand and members of their financial groups to maintain minimum levels of capital adequacy as measured by three ratios, including the Common Equity Tier 1 ratio at no less than 4.50 percent, the

financial groups to maintain minimum levels of capital adequacy as measured by three ratios, including the Common Equity Tier 1 ratio at no less than 4.50 percent, the Tier 1 ratio at no less than 6.00

for the MRT Purple Line Project (the MRTA is fully responsible for both loan repayment and interest expense in accordance to the concession agreement) to financial liabilities which measured at

cash loss is small measured against the scale of the crisis. KEY BUSINESS AND STRATEGIC UPDATES THE ADJUSTMENT OF MINIMUM GUARANTEE FOR PLANB o On 30 January 2020, MACO had entered into an Advertising

the concession agreement) to financial liabilities which measured at amortized cost with effective interest rate. The Company recorded interest expense from the MRT Purple Line Project in the third

, dividend yield and valuation of the firms (Daily and Dollinger, 1991; Gallo, 1995). The determination of shareholder wealth is measured by TOBINQ with ROA or ROE (Goopers et. al., 2010; Lee, 2006; Zellweger