31 ธ.ค. 59 หรอื บจ. บางแหง่ไมไ่ดน้ าสง่งบการเงนิตามก าหนดเวลา 93% บจ. สว่นใหญ ่ม ีKAM 1 - 2 เร ือ่ง * 2 KAM สว่นใหญเ่ป็นเรือ่ง revenue & impairment * Comprise of Debt Covenant, Related Parties
processes (Watts & Zimmerman, 1986; Leuz et. al, 2013; Pinnuck & Potter, 2009) Compensation contract (Healy & Wahlem, 1999; Jones, 1991, Zang, 2012) Covenant violations (Costell & Wittenberg- Moerman, 2011
ratio did not exceed 3.00 times, which is the covenant for bank loans and debentures. 4 Income Statement For the nine-month ended September 30 Change Unit: Million Baht 2019 2018 Amount % Revenues from
) ratio as of March 2017 further decreased to 0.36 times, in line with the Company’s target of between 0.5-1.0 times and was well below the financial covenant target. Please be informed accordingly. Yours
was 1.07 times, compared to 1.27 times as of the end of prior year. Still, the ratio did not exceed 3.00 times, which is the covenant for bank loans and debentures. 4 Consolidated Income Statement For
, unchanged from the end of prior year. Still, the ratio did not exceed 3.00 times, which is the covenant for bank loans and debentures. 3 Income Statement For the three-month ended March 31 Change Unit
end of prior year. Still, the ratio did not exceed 3.00 times, which is the covenant for bank loans and debentures. 4 Income Statement For the six-month ended June 30 Change Unit: Million Baht 2019 2018
consolidated financial statement as of June 30, 2018 was 1.31 times, compared to 1.27 times as of the end of prior year. Still, the ratio did not exceed 3.00 times, which is the covenant for bank loans and
September 30, 2018 was 1.18 times, compared to 1.27 times as of the end of prior year. Still, the ratio did not exceed 3.00 times, which is the covenant for bank loans and debentures. Income Statement For
ratio did not exceed 3.00 times, which is the covenant for bank loans and debentures. 3 Income Statement For the year ended December 31 Change Unit: Million Baht 2019 2018 Amount % Revenues from