ช่วงครงึปีแรกของปี 2562 นอกจากนี บริษัทฯ ยงัไดร้บัผลกระทบจากการปรบัการบนัทึกบญัชีค่าใชจ้่ายสมัปทานของสือโฆษณาในต่างประเทศเป็นแบบเสน้ตรง (Straight line) ซึงเป็นไปตามมาตรฐานการ บนัทกึบญัชทีีใชใ้นประเทศไทย

assets as aforementioned resulting in remaining excess loan loss reserve of Baht 1,887 million which the Bank plan to release within 5 years on a straight line method. As of end of 1Q20, allowance for

Public Company Limited is assigned the company rating of “A-” (Single A Minus), the rating of LH BANK’s Basel III Tier 2 capital securities at “BBB” (Triple B Straight). Analysis of Operating Results The

released using a straight line method since 1Q20. With the continuing uncertainties from the economic slowdown and prolonged impact from 3 Including ECL for loans and loan commitments and financial

straight line method. 2 For 1Q20, total revenue generated from the Investment Banking business totaled Baht 209 million which included Financial Advisory Fee of Baht 43 million, Underwriting Fee of Baht 124

throughout the periods . b) Right of Use (ROU) is at present value at the same amount as the lease liability and is depreciated over the contract life on a straight line basis. The amounts of adjustment were

of the audit procedures Inappropriate test of the net realizable value (“NRV”) of inventories such as the use of outdated price lists and the incorrect comparison of inventory costs against its

Minus), “Stable” outlook and affirms the rating of LH BANK’s Basel III Tier 2 capital securities at “BBB” (Triple B Straight) by TRIS Rating. LH Financial Group Public Company Limited Management

plan. Sponsorship fees for international football clubs are amortized in straight-line in relation to payment terms and economic benefits the Group shall receive under the contract terms including

rating of LH BANK’s hybrid Tier 2 capital securities at “BBB” (Triple B Straight) by TRIS Rating. Branch Network As of the end of the third quarter of 2019, Land and Houses Bank Public Company Limited has