, loan commitments, and financial guarantee contracts. In the second quarter of 2020, expected credit losses amounted to Baht 13,238 million, increasing from Baht 5,087 million in the first quarter of 2020
excluding the release of excess loan loss reserve, credit cost amounted to 2.40% of average loan with increase partly due to the provisions for loan commitments and financial guarantee based on TFRS 9. Basic
provisions for loan commitments and financial guarantee based on TFRS 9. Basic earnings per share at Baht 1.75 per share. Annualized Ratios 1Q19 2Q19 3Q19 4Q19 2019 1Q20 Net Profit (Baht million) 1,228 1,471
requirement are loan receivable and financial assets which are debt instruments that are not measured at fair value through profit or loss, loan commitment and financial guarantee contract. The expected credit
loan commitments and financial guarantee contracts. Recognition of allowance for doubtful accounts uses expected credit loss model. As a result of this, the allowance for doubtful accounts is recognized
the ones established by the IFAC; (4) “Quality Assurance Review Panel” means a body of persons appointed by the SEC Office to give advice and recommendations regarding supervision of auditors in the
committing the offense in an amount of 999,200.00 Baht - a civil monetary penalty of 1,249,000.00 Baht The SEC has banned Chatchai from holding the position of director
statements through the SET's system. 06/06/2018 agreed to comply with civil penalties determined by the Civil Penalty Committee as follows : - a civil monetary penalty
> Financial Reporting and Audit Oversight > Auditor Supervision > Quality Assurance & Review Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor
Companies, Federation of Accounting Professions, Thai Investors Association, Thai Institute of Directors, The Thai Bankers’ Association, Association of International Banks, Thai Life Assurance Association