Page 208 - Amata-one-report2020-en

29 Revenue from contracts with customers

29.1 Revenue recognised in relation to contract balances

During the year 2020, Baht 773 million (The Company only of Baht 213 million) (2019: Baht

750 million and the Company only of Baht 104 million) that were included in advances
received from customers at the beginning of the year were recognised as revenue.

29.2 Revenue to be recognised for the remaining performance obligations

As at 31 December 2020, revenue totaling Baht 1,703 million (The Company only of Baht
498 million) (2019: Baht 2,512 million and the Company only of Baht 897 million) is expected

to be recognised in the future in respect of performance obligations under contracts with
customers that are unsatisfied (or partially unsatisfied). The Group expect to satisfy these

performance obligations within 6 years.

30. Expenses by nature

Significant expenses classified by nature are as follows:

(Unit: Million Baht)

Consolidated Separate
financial statements financial statements
2020 2019 2020 2019

Cost of land and attributable development costs 597 1,407 74 98
Changes in cost of real estate development costs

and land awaiting for future development 2,502 1,415 636 984
Subcontract and maintenance services expenses
for the water production system 424 425 - -

Raw water purchase 89 114 - -
Common area expenses 305 302 - -
Salaries and wages and other employee benefits 314 367 136 162

Specific business tax 52 121 13 10
Land transfer fee and other taxes 20 60 5 7
Depreciation and amortisation 355 314 16 36

Electricity expenses 141 163 1 1

208 56-1 One Report 2020
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