Thailand Daily View151299

     Highlights:

     Communication-Advanced Info Service, ADVA.BK, Buy
     Formation of Trust Fund to partially alleviate foreign queue

     Commerce - Neutral
     Retail competitor shuts down operation

     Banking - Overweight
     Thai Oil aims to complete debt restructuring by April 2000

     Building & Furnishing - TPI Polene, TPIP.BK, Sell
     Share price continues to hold

     ----------------

     AIS: formation of Trust Fund to partially alleviate foreign queue
     Jim Fraser +66 2  231 3777, jim@jft.co.th

     Advanced Info Service (AIS) is expected to approve a Thai Trust Fund
     which will hold local shares of AIS, but which can be sold to
     foreigners. This is one way to lift its foreign limit.

     The fund will hold 2.5% of the company's total outstanding shares
     (6.9m shares). Half (1.3% of total shares) will be handed over to
     Singtel, since these shares have been due since earlier this year, and
     the rest (1.2% of total shares or 3.3m shares) will be sold to
     existing foreign shareholders that have been queuing for additional
     allocations for several months, supposedly on a first-come
     first-served basis. There is apparently demand for about 10m-12m
     additional foreign shares including Singtel's allocation; this latest
     move will reduce the number of extra shares required to about 3m-5m.

     About 1.5% of the shares will come from the local board and 1.0% from
     a company that is 100%-owned by Shin Corp. Therefore, Shin Corp's
     holding in AIS will reduce from 41% to 40%. We expect the Thai Trust
     Fund will form a third trading board. AIS says this could be ready by
     end-February.

     Comment: We continue to recommend a Buy for the local shares of AIS,
     which closed yesterday at a 6% discount to FY00 NPV. Although we are
     maintaining our Buy recommendation on foreign shares of AIS for the
     time being, we note they are currently trading at a premium to NPV of
     more than 20% and an EV/subscriber of US$3,600-at the top end of
     regional valuations.

     Since Shin Corp's holding in AIS will be reduced to 40% from 41%, the
     NAV premium for Shin Corp foreign shares will rise to 19.8% from
     17.2%, while Shin Corp local shares will match NAV from a discount of
     2.2% previously. We maintain our Buy for both foreign and local shares
     of Shin Corp.

     Shin Corp (f) is cheaper than AIS (f) in terms of premiums, and less
     risky in terms of AIS increasing its foreign limit.

     ----------------

     Retail competitor shuts down operation
     Susheel Narula     +66 2  231 3777, susheel@jft.co.th

     The Booker Wholesale (Thailand), a UK retailer operating two cash &
     carry stores in Bangkok and another in Pattaya, shut down its business
     at the end of November. Poor profitability, lack of economies of scale
     and strong competition were the stated reasons for the closure. The
     impact on Siam Makro from this will be positive but marginal.

     The closure is indicative of the state of the industry- very
     competitive, with each serious player in excellent financial health
     and enjoying critical mass. This ensures that the industry will not be
     seeing new entrants for some time. We are preparing a retailing
     industry report that will focus on Makro and Big C Supercenter. Based
     on our preliminary estimates, we rate Makro a Buy despite tough market
     conditions in the near term. Its valuations are cheap relative to
     international players (FY00 PER of 21x, EV/EBITDA 5x). Big C is a
     Trading Buy due to near-term earnings recovery (FY00 PER of 24x,
     EV/EBITDA 12x).

     ----------------

     Thai Oil aims to complete debt restructuring by April 2000
     Pornchai (Chris) Prasertsintanah   +66 2  231 3777, pornchai@jft.co.th

     The Petroleum Authority of Thailand (PTT) says Thai Oil has received
     90% approval-weighted by amount of loans-from its creditors on a debt
     restructuring plan, an improvement from the previous 75% approval
     received on 23 November 1999.

     The plan will reduce Thai Oil's debt to US$1.38bn from US$2.25bn
     through a combination of debt to equity swap (US$400m by creditors and
     US$101m by PTT), capital injection by PTT (US$149m) and debt buyback
     at a 50% discount (US$285m-US$315m). The remaining outstanding amount
     will be repaid over 14 years with a three-year grace period. PTT
     expects the restructuring process to be taken to the rehabilitation
     court and be completed by April 2000.

     Comment: The expected success of Thai Oil's debt restructuring will be
     very positive for trading sentiment in banking stocks, since Thai
     Oil's debt case is the second-largest in Thailand (the largest is the
     US$3.4bn owed by Thai Petrochemical Industry, or TPI). Of Thai Oil's
     total loans, 40% is owed to Japanese banks, 20% to Thai banks and the
     remaining 40% to US and European banks. Thai banks with the highest
     exposure to Thai Oil include Bangkok Bank (BBL), Thai Farmers Bank
     (TFB) and IFCT.

     Since Thai Oil's restructuring is under the Corporate Debt
     Restructuring Advisory Committee (CDRAC), the signing of the
     restructuring agreement, if done by YE99, should allow Thai Oil's NPLs
     to be excluded from the BoT's December sector NPL figure. However,
     banks will not declassify Thai Oil from loans until the final court
     agreement.

     ----------------

     TPIPL share price continues to hold
     Susheel Narula     +66 2  231 3777, susheel@jft.co.th

     Based on public information, it appears that TPI Polene's debt
     restructuring-including the sale of a stake to a strategic
     partner-will leave little value for shareholders. Assuming a haircut
     of 50% on subordinated debt (total size Bt16.5bn; see our 7 December
     1999 Daily View) and acquisition price of the company's cement plant
     at US$100/tonne, the value of equity would be Bt1.5bn or Bt3 per
     share. However, the stock price is unwilling to go below Bt15,
     indicating to us that some investors know something the market does
     not.

     Two variables are crucial to valuing TPIPL. One is the cement price
     per tonne of capacity, and the other is the level of haircut on debt.
     If TPIPL succeeds in convincing someone to buy its plant at
     US$150/tonne, our valuation can change dramatically. Extending this
     argument further, we think Holderbank is more likely to pay a premium
     rather than Heidenbur, since Holderbank already has an established
     base here. Regarding a haircut on principal, it is possible that some
     secured creditors may be willing to absorb a haircut in return for
     immediate debt repayment. This scheme would not be unlike Thai Oil's
     debt restructuring.

     Although there may be some basis to these speculations, we prefer to
     be conservative, and maintain our Sell recommendation on the stock.

     ----------------

     The information contained in this research report has been compiled by
     Jardine Fleming Thanakom Securities Limited. This report is made
     available by way of restricted access only to authorised recipients
     who have made prior arrangements with a member of the Jardine Fleming
     or Robert Fleming groups of companies. Your attention is drawn to the
     terms and conditions upon which this research report is distributed to
     the authorised recipients. A copy of such terms and conditions has
     previously been sent to each of the authorised recipients and is also
     available at Jardine Fleming's www.flemingsresearch.com. This report
     must not be copied, published, reproduced or redistributed (in whole
     or in part) by any recipient for any purpose.
     c Jardine Fleming 1999