follow; Land Assessor Date Price/Sq.wa Total Price Official Assessment 2016-2019 26,000 252,740,800 Sasipakdi Co., Ltd. 23/07/18 15,894.31 149,755,000 Advanced Appraisal Co., Ltd. 09/09/18 15,948.64

. Assessor The Valuation & Consultants Company Limited Method of Valuation Market Comparison Approach 6. Transaction Volume 6.1 The above transaction is conformed to the related transaction which is the common

1,491,240 Baht per month. 5. Method use in calculation of value: The rental rate base on the fair market value that valuation by The Valuation & Consultants Co., Ltd. Assessor : The Valuation & Consultants Co

monthly rental at 430,000 Baht per month. 5. Method use in calculation of value: The rental rate base on the fair market value that valuation by The Valuation & Consultants Co., Ltd. Assessor : The

warehouse is set from the market price - evaluated by The Valuation & Consultants Company Limited. Assessor The Valuation & Consultants Company Limited Method of Valuation Market Comparison Approach 6

Baht from capital adjustment by purchase price allocation method (PPA) proposed by independent assessor. Legacy Asia Capital Pte. Ltd., (“Legacy”) whose 70% of total shares were previously held by NCL

-District No. 27167. The details of land assessment as follow; Land Assessor Date Price/Sq.wa Total Price Official Assessment 2016-2019 26,000 252,740,800 Sasipakdi Co., Ltd. 23/07/18 15,894.31 149,755,000

was high, such as depreciation from the purchase assets agreement which the assessor has considers in lifetime of assets as not many with compared to the value of assets that is high price, as a

KPPH’s book value as at March 31, 2017 as well as the financial projections. For the exact measurement, CCPH has appointed an independent assessor to do the assessment which is expected to receive the

view that for accrual basis, the tax assessor must take into account both revenues and expenses for the tax assessment prescribed under Section 65 of the Revenue Code. Given that expense deduction had