exempted. The exemption to be granted under Paragraph 1 shall take into account the appropriateness and adequacy of the information provided for the investors to make an investment decision and investor
compliance under the rules or conditions to be exempted. The exemption to be granted under Paragraph 1 shall take into account the appropriateness and adequacy of the information provided for the investors to
roaming and equipment rental agreements, effective since 1- Mar- 18. Following the agreements, the accounting treatment was changed from net basis to gross basis. Therefore, since Mar-18, AIS has recognized
had accounted for the fair value adjustment of the acquired business according to the accounting standards under WHA level. However, the genuine gross margin in the first quarter of 2018 was at 49.2
operating standard specified by the association under Paragraph 2. Clause 5 A mutual fund management company shall prepare the financial statements of each mutual fund in compliance with the Accounting
Accounting Guideline for Investment Management Business issued by the association with the approval of the SEC Office. In this regard, such financial statements shall be audited and given an opinion by an
• Debt to Equity ratio2 stood at 0.80 times as of 30 September 2019, decreased from 0.94 times as at end of 2018 Changes in accounting policy and reclassification in 3Q19, during the 3-month and 9-month
liabilities stood at THB 7,174.9mn • Debt to Equity ratio stood at 1.04 times as of 31 December 2019, decreased from 1.14 times as at end of 2018 Change in accounting policies and reclassification in 2019
1 Note: 1) Revenue and Cost that were recognized when there is construction under concession agreements for tap water according to accounting standard TFRIC12 1. ANALYSIS OF FINANCIAL PERFORMANCE For