determines that FA independence will be impaired in cases where FA or commercial bank in the same conglomerate has granted a loan to any securities issuer or sponsor disposing asset into real estate investment

related parties amounted to Baht 54.09 million and impaired on investment Baht 5.45 million. Conclusion : The Group reported a profit for the six-month period ended June 30, 2018 showed a loss of Baht 83.66

business requires the Company recognize an allowance for expected credit losses on its financial assets and it is no longer necessary for a credit-impaired event to have occurred. 4. Income tax expense

debt collection from its investment in bill of exchange that had been fully impaired since 2017, resulted in the reversal of the allowance for impairment that offset the total expense for the year. While

increased significantly with loss allowance based on 12 month expected credit loss. Stage 2: financial assets where the credit risk has significantly increased and Stage 3: credit-impaired financial assets

credit-impaired financial assets (POCI) 3 domestic political uncertainties that may affect investor confidence and result in a delay of government policy implementation. For the auto industry, the total

81 million, respectively. The Group recognizes an allowance for expected credit losses on its trade receivables, and it is no longer necessary for a credit-impaired event to have occurred. The Group

gear in the first week of January, 2019, impaired the production of high value added thinner sizes and reduced the mill speed, the breakdown of transformer, in the third week of January, 2019, resulted

นัยส ำคัญของควำมเสี่ยงด้ำนเครดิต (12 mth ECL) xxx xxx 2. เงินส ำรองของลูกหนี้ที่มีกำรเพ่ิมขึ้นอย่ำงมีนัยส ำคัญของควำมเสี่ยงด้ำนเครดิต (Lifetime ECL – not credit impaired) xxx xxx 3. เงินส ำรองของลูกหนี้

auditing standards or inappropriate exercising of professional skepticism. The quality of engagement performance and the opinion on the financial statements may be impaired. • Establish policy on the