Maxis
(this info is correct as of 7 November 2013)
Penalty = (RRP-upfront payment) x (remaining months / 12 or 24 months) + RM 100 (admin fee)
example :
iPhone 5S 16GB : RRP RM2,399
iPhone 5S 16GB : bought with package iValue 1 : RM1,899
contract : 12 months
months remaining in contract : 3 months
So, Penalty = [(2,399-1,899) x 3/12] + 100 = RM 225
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