financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) and leases standard (TFRS 16) retrospectively from 1 January 2020. The following tables show the adjustments made to

institutions due within one year -Obligations under finance leases current portion due within one year -Corporate income tax payable 52,494 25,090 255 - 57,742 23,562 237 18,468 -9.1 +6.5 +8.0 -100.00 Total

Leases and TFRS #9 financial instruments have been adopted since 2020, which impacted our net profit leading to a decrease of THB 250 million. Financial summary for 3 months period ended June 2020 and June

Mount Emerald Wind Farm Project and Collinsville Solar Power Project on December 12, 2018 and March 21, 2019, respectively. 2.2 Revenue from finance leases contracts Revenue from finance lease contracts

months of THB 83 million, corresponding to the adoption of Thai Financial Reporting Standards 16 Leases (TFRS 16), while trade and other payables decreased by THB 18 million and income tax payable

liabilities decreased by THB 1.60 million (+2.30%) from the payment of building rental and vehicle leases. Short-term provisions decreased by THB 0.31 million (-3.29%) and current portion of long-term loans

of building rental and vehicle leases. Short-term provisions increased by THB 0.79 million (+8.44%). Current liabilities that were decreased included (1) a decrease in Corporate income tax payable by

under financial leases agreements Liabilities under financial leases agreements - net as at September 30, 2019 and December 31, 2018, consisted of: 2019 2018 2019 2018 Minimum payments Within 1 year

Financial Reporting Standard (TFRS16) - Leases which impacted to the financial statement as follows (see details in the Notes to Financial Statements No. 3 “Impact from the Changes in Accounting Standards

rentals For the first quarter of year 2017 and year 2018, costs of sales and services were accounted for 85.9 percent and 84.5 percent of total expenses respectively. Fuel Costs: fuel costs rose from