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
Reporting Standards (TFRS) 9 regarding Financial Instruments and TFRS 16 regarding Leases since 1 Jan 2020. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into three
Act B.E. 2535 (1992). The transferable subscription right under Paragraph 1 means a financial instrument issued by a public limited company for its shareholders in proportion to the number of shares
was recognized in Statement of Financial Position on 1 January 2020. 2 1Q20 MD&A Advanced Info Service Plc. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into
was recognized in Statement of Financial Position on 1 January 2020. 2 1Q20 MD&A Advanced Info Service Plc. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into
following the date of its publication in the Government Gazette. SECTION 3 In this Act: “trust” means legal relationship arising from a trust instrument. “trust instrument” means a contract whereby a person
trust instrument “trust instrument” means a contract whereby a person, called a settlor, transfers or creates real right or any right appertaining to property to or for another person, called a trustee
Notification shall come into force as from 1 December 2012. Clause 2 In this Notification: “REIT Manager” means a person specified in a trust instrument as the manager of REIT with the authority and duty to
Securities and Exchange Commission No. Sor Ror. 25/2558 Re: Entries and Contents of the Trust Instrument of Infrastructure Trusts ___________________ By virtue of Section 9 and 15 of the Trust for Transactions
. 7 Clause 16 shall apply to the securities dealing which are not debt instrument mutatis mutandis. Chapter 1 Operational Control Clause 4. A securities company shall have a code of conduct in writing