previously recognized as handset loss will be reallocated between device sales and service revenue weighted by fair market values of the handset price and full-contract price plan. As a result, device sales
equipment and facilities. Prior to Mar-18, AIS had paid a net expense totaling Bt2.4bn/quarter to TOT. In Jan-18, AIS and TOT officially finalized the contract on the 2100MHz spectrum and have signed the
contract term, profitability of the contract remains the same. By the Standard, key changes compared to prior to 2019, are as follows: a) Device subsidy previously recognized as handset loss will be
2019, AIS adopted Thai Financial Reporting Standards (TFRS) 15 regarding revenue from contracts with customers. The standard affects accounting of handset campaigns with price plan contract. This
offering had been deployed to attract new customers and prevent churn with 24-month contract, resulted in declining ARPU trend. 2 1Q21 MD&A Advanced Info Service Plc. 1Q21 Operational summary In 1Q21, mobile
Page 1 of 2 No. ACC6101/003 January 22, 2018 Subject: Approval to enter into Contract to buy and sell of Land To: President The Stock Exchange of Thailand According to the Board of Director’s Meeting
Page 1 of 2 No. ACC6101/003 January 22, 2018 Subject: Approval to enter into Contract to sell of Land (Revised) To: President The Stock Exchange of Thailand According to the Board of Director’s
instruments and the contractual cash flow characteristics of the instruments . The group designed certain derivatives as follows: a) Fair value hedge, the change in fair value of a forward contract, which is
approval of the Cabinet. “derivatives” means a contract having one or any combination of the following characteristics: (1) a contract in which one party is obliged to deliver goods as specified in the