• 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
Solar PV Pty Ltd, an indirect subsidiary that is wholly owned by RATCH-Australia Corporation Pty Ltd has commenced commercial operations and recognition of benefit as per the Power Purchase Agreement. 70
borrowings as a result of additional investments in machinery and investments in an overseas joint venture; and 9) loss recognition of Baht 10 million from MMBC, the Company’s joint venture in the Philippines
standards. The key changes from the adoption of the above financial reporting standards are in the following areas: The concept of interest recognition will be changed to recognize at effective interest
international standards. Sustainability Disclosure Recognition The company received the Sustainability Disclosure Recognition 2020. Held by Thaipat Institute, this prestigious certificate is presented to the
PERFORMANCE FINANCIAL POSITION PROGRESS OF PROJECTS UNDER CONSTRUCTION 3 * primarily include the construction revenue recognition based on percentage of completion of Nam Che 1 in Lao PDR according to TFRIC 12