, unless the underlying asset is low value. Accounting by lessors under TFRS 16 is substantially unchanged from TAS 17. Lessors will continue to classify leases as either operating or finance leases. 4
assets and liabilities for all leases with a term of more than 12 months, unless the underlying asset is low value. Accounting by lessors under TFRS 16 is substantially unchanged from TAS 17. Lessors will
AIRLINE In addition, finance costs also include interest expenses paid to financial institutions and lessors under finance lease agreement. Unit: million baht January-March 2018 2017 Variance Amount
addition, finance costs also include interest expenses paid to financial institutions and lessors under finance lease agreement. Unit: million baht January-March 2018 2017 Variance Amount % Interest expenses
calculation resulted in a higher book value of the long term loans. In addition, finance costs also include interest expenses paid to financial institutions and lessors under finance lease agreement. 20 ASIA’S
costs also include interest expenses paid to financial institutions and lessors under finance lease agreement. Unit: million baht January-March 2019 2018 Variance Amount % Interest expenses paid to the
, finance costs also include interest and fee expenses paid to financial institutions and lessors under conditional sale agreement. Unit: million baht January-March 2019 2018 Variance Amount % Interest
expenses paid to financial institutions and lessors under conditional sale agreement. Unit: million baht April-June January-June 2019 2018 Variance 2019 2018 Variance MB % MB % Interest expenses paid to the
financial institutions and lessors under finance lease agreement. Unit: million baht July-September January-September 2018 2017 Variance 2018 2017 Variance Amount % Amount % Interest expenses paid to the
of departing/arriving passengers from and to Samui Airport. In addition, finance costs also include interest expenses paid to financial institutions and lessors under finance lease agreement. 16 ASIA’S