year. For default receivables in credit risk (NPL Stage 3) was 5.2% decreasing from 5.8% at the end of previous year, mainly from caution on new loan under the third wave of COVID-19 situation and
fiscal year. The delinquent account receivables for 3 months and up was 4.5% in the fourth quarter decreasing from 5.2% in the end of last year. For default receivables in credit risk (NPL Stage 3) was 4.9
credit risk (NPL Stage 3) was 5.3% close to the last quarter which decreasing from 5.7% y-y. The consolidated coverage ratio of allowance for expected credit loss to NPL (NPL Coverage ratio) was at 219
should be recognized as a starting point. It is expected that additions and revisions will be made over time, based on issues that arise in early stage application of this first version and availability of
stage of the filing. Guarantee of income At least one income guarantor shall be a juristic person. The trust instrument shall contain a provision specifying that the guarantor of income agrees to bind as
the Group has been improved since under TFRS 9, reserve of loans and contingents where the credit risk has not increased significantly (Stage 1 Reserve) and reserve of loans and contingents where the
Stage Setting 60.00 100.00 380.00 1.5) Electricity Generator 80.00 27.00 - 1.6) Labour and Experts Cost 70.00 200.00 290.00 1.7) Business Design Compensation - 73.50 73.50 1.8) Financial Cost 50.00 180.00
350.00 300.00 550.00 1.3) Park Decoration 140.00 250.00 470.00 1.4) Show Equipment, Flying System, and Stage Setting 60.00 100.00 380.00 1.5) Electricity Generator 80.00 27.00 - 1.6) Labour and Experts
ทางการเงิน ฉบบัท่ี 9 (TFRS 9) โดยการตั้งส ารองตามมาตรฐานบญัชีฉบบัน้ี จะมีการจดัชั้นสินทรัพยท์าง การเงินเป็น 3 ขั้น (Stage) ดว้ยกนั โดย Stage 1 จะเป็นการตั้งส ารองเพ่ือรองรับผลขาดทุนดา้นเครดิตท่ีคาดวา่จะ
every process in the revenue cycle to audit, including collection process. Only 11 transactions were followed up during the collection stage since the other transactions had not yet been collected. None