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

acts as the oversight body, is overseen by an independent body. Such an auditor oversight body must operate in the public interest, and have an appropriate membership, an adequate charter of

overseen by experts, all aimed at creating an illusion of trustworthiness. In addition, the SEC continues to prevent investment scams in various manners, as follows:           (1) Posting on the

DODD-FRANK ACT • Financial crisis revealed behemoth players in financial industry were not overseen by any regulatory authority • Dodd-Frank mandated additional SEC oversight on PE and HF firms JUNE 22

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

has been overseen by Credit Risk Management Sub-committee and Credit Process Management Sub-committee to ensure efficiency and effectiveness in all relevant processes, thus allowing KBank to deliver a

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