. • Since 3Q18, CPN has recognized the cost of rent and services following the land lease extension for CentralPlaza Rama 2, based on a straight- line depreciation method for the duration of the new lease

rating at “A-” (Single A Minus), with “Stable” the rating outlook and affirms the rating of LH BANK’s hybrid Tier 2 capital securities at “BBB” (Triple B Straight) by TRIS Rating. LH Financial Group Public

extension agreement on June 28, 2018, which is effective until 2055 and 2060 (some parts). Hence, a straight-line amortization method is applied until the expiry of the aforementioned land lease agreement

are affected by the COVID-19 situation, on a on straight-line amortization basis throughout the contract duration of tenants amounted THB 839 mn and THB 168 mn of income tax expense on the rental

are affected by the COVID-19 situation, on a on straight-line amortization basis throughout the contract duration of tenants amounted THB 789 mn and THB 158 mn of income tax expense on the rental

of 2019. In addition, there was a straight line concession adjustment of its international media operation in accordance to the Thai accounting standard, which led to higher expenses. FINANCIAL

are booked at cost and depreciated with the straight-line basis over the life of the assets. The estimated fair value is THB 171,530 mn (THB 167,688 mn in December 2016), stated in the disclosure notes

financial discipline with its interest-bearing debt to total equity ratio not exceeding 1 time. Table 4: Financial Position (1)Investment Properties are booked at cost and depreciated with the straight-line

same amount as the lease liability and is depreciated over the contract life on a straight line basis. 2 FY19 MD&A Advanced Info Service Plc. Market and Competitive Environment Overall, mobile market

profit Baht 164 million of same period of last year. Gross loss of Q1/2018 mainly resulted from depreciation. The company record depreciation by straight-line method while depreciation charge for tolling