US dollar-linked revenue, and 2) another non-cash item of THB 98 million accretion cost from a discounting of long-term construction payables based on a requirement of accounting standards. Therefore

สมาชิกไดเห็นชอบรวมกันในการขยายขอบเขตการใชแบบ ASEAN Debt Securities Disclosure Standards (“ASEAN Disclosure Standards”) ใหครอบคลุมการเสนอขาย ตราสารหน้ีแบบไมซับซอนในลักษณะโครงการ (Medium Term Note

accounting standards under WHA level. However, the genuine gross margin was 55.3%. Utilities & Power Business 2018 2019 Increase/ (Decrease) THB mm THB mm % Revenue 2,095.1 2,258.7 7.8% Gross Profit 895.2

Thai Financial Reporting Standards No. 16 re: Lease Agreement for the first time adoption (“TFRS 16”) starting from 1 January 2020, using the cumulative catch-up approach without retroactively adjusting

. • Increase in rights of use assets from compliance the Thai financial reporting standards No.16 leases and financial instruments group in the current period. As of 30 June 2020, the group had total liabilities

. The gross profit margin in the first quarter of 2020 was 69.4%. This gross margin had accounted for the fair value adjustment of the acquired business according to the accounting standards under WHA

months were 45.9% and 53.2%, respectively. These gross margins had accounted for the fair value adjustment of the acquired business according to the accounting standards under WHA level. However, the

(ก) ใช้มาตรฐานการบัญชีของ International Accounting Standards Committee (ข) ใช้มาตรฐานการบัญชีของ American Institution of 

transaction is a related party transaction. ) The adoption of accounting standards is subject to the scope of Business combinations under common control of the Securities and Exchange Commission. The details

million. According to the accounting standards the consolidated income statement is recognized share of profit from associated company under the equity method net of Baht 5.02 million and the Baht 0.37