, AIS fully expensed handset subsidy as either handset loss or marketing expense. With the effect of TFRS 15, key financial changes, compared to prior to 2019, will be as follows: a) Device subsidy
ปฏิบติัไดต้รงกนั ส านกังานจึงขอซกัซอ้มความเขา้ใจในเร่ืองต่าง ๆ ดงัน้ี (1) การก าหนดเวลาในการรับค าส่ังซ้ือขายหน่วยลงทุน (“cut off time”) บริษทัหลกัทรัพยจ์ดัการกองทุน (“บลจ.”) และบริษทันายหนา้ซ้ือขาย
. Efficiency improvement to cut down the cost and expenses in the second quarter of 2017 resulted in gross profit of 13.82%, an increase of 0.72% from gross profit of 13.10% in the second quarter of 2016. Sales
million Baht in the second quarter of 2017 which decreased from the same quarter last year totaling 30.58 million Baht or 8.45% due to decreased sales. Efficiency improvement to cut down the cost and
531.13 million Baht in the third quarter of 2017 which decreased from the same quarter last year totaling 7.58 million Baht or 1.41% due to decreased sales. Efficiency improvement to cut down the cost and
year totaling 23.01 million Baht or 13.01% due to decreased sales. Efficiency improvement to cut down the cost and expenses in the third quarter of 2017 resulted in gross profit of 15.78%, an increase of
cut down the cost and expenses in the second quarter of 2019 resulted in gross profit of 12.92%, a decrease of 1.76% from gross profit of 14.68% in the second quarter of 2018. Sales and Administration
increased sales. Efficiency improvement to cut down the cost and expenses in the second quarter of 2018 resulted in gross profit of 14.68%, an increase of 0.86% from gross profit of 13.82% in the second
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
resulted in reallocation between sales and service revenue as well as marketing expenses while device subsidy is capitalized as contract assets and amortized against the service revenue over the customer