Bath Panel - A bath panel is fitted to the edges of the bath that are not against the wall. This is to hide the underneathe of the bath which is untidy with pipes.
As shown in the picture below the studs are fitted around the necessary areas to act as a support for the bath panel to be fitted on to. The bath panel can be plastic, a wooden panel or wooden slats.
Below is a 3D image that shows Bath Panel. You can move the 3D object around with your mouse.