confidence to the ICO market. This could be accomplished by requiring ICO to be conducted through an ICO portal recognized by the SEC. The conditions for portal recognition may include how the ICO portal can
follows: Domestic Branded Business sales decreased 17% YoY. Export Branded Business sales increased 24% YoY, mainly due to sales increase from fruit juice and milk products, and sales recognition from
from USD Loan to related parties at WUPIN 7 One-time Accounting Adjustment is the revision of recognition of maintenance cost of Gulf SPPs (GVTP, GTS1, GTS2, GTS3 and GTS4) but this revision had impact
Related to FX Gain is derived from Gain on exchange rate from USD Loan to related parties at WUPIN 6 One-time Accounting Adjustment is the revision of recognition of maintenance cost of Gulf SPPs (GVTP
-Café 2 • Catering services such as parties, wedding receptions, restaurants or any events • Pop-up store sales in various locations Catering / Pop-up 3 1 Franchise Fee Income 4 • Revenue recognition of
• Revenue recognition of initial franchise fee and other fees including royalty fee from “After You” franchise in Hongkong and “Mikka” brand Catering, Events A N D P O P - U P Franchise F E E I N C O M E
’ demand • Online sales products and Head office pick up • Catering services such as parties, wedding receptions, restaurants or any events • Pop-up store sales in various locations • Revenue recognition of
onwards. In 2Q19, CPN record revenue recognition from GLAND as followings; • Total revenue of THB 369 mn and net profit stood at THB 59 mn (for the first six months of 2019, total revenue of THB 814 mn and
and the TFRS 9 revenue recognition concept adopted for calculation of interest income and fee income related to loan, as well as reduction of contributions to the Financial Institutions Development Fund
loss and its movement shall be recognized to reflect the change of credit risk since initial recognition. Hedge accounting which determines the type of transactions eligible for hedge accounting