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 would increase, and service revenue would
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
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
statement Unit : Million baht 2020 2019 Revenue from sales and rendering of services (excluding fuel cost) 2,207.80 2,058.80 149.00 7.2 Revenue from finance lease contract 717.21 750.86 (33.65) (4.5) Share of
Transactions with associates company Interest income 837 909 - - Contract rate Rental expenses 6,059 9,074 4,055 6,101 Contract rate Transactions with related entities Revenue from advertising production 18,786
Revenue from finance lease contract 2,923.23 3,335.81 (412.58) (12.4) Share of profit of associates / joint ventures 3,968.38 4,735.47 (767.09) (16.2) Gain on bargain purchase - RATCH Cogeneration Company
from sales and rendering of services (excluding fuel cost) 5,881.33 6,656.26 (774.93) (11.6) Revenue from financial lease contract 3,335.81 3,995.45 (659.64) (16.5) Share of profit of associates and
evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor
results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of
Standards 15, Revenue from Contract with Customers (TFRS 15) which was enforced on the 1st of January, 2019. The Group adopted protocols from TFRS 15 by way of realizing cumulative effect from the enforcement