structured notes for the purpose of debt restructuring; (5) an offer for sale to any waiver which is granted by the SEC Office whereby the waiver can prove that such offering: )a) is necessary and reasonable

; 23 (4) an offer for sale to a person being a company’s creditor prior to the offer for sale of bonds for the purpose of debt restructuring; (5) an offer for sale to any waiver which is granted by the

financing e.g. Project Finance, Debt Restructuring - Financial advisory for merger and acquisition e.g. takeover - Financial advisory for fundraising e.g. equity and debt offering, etc. - Other financial

clients, and private wealth advisory service, including variety of services such as - Financial advisory related to debt financing e.g. Project Finance, Debt Restructuring - Financial advisory for merger

, Debt Restructuring - Financial advisory for merger and acquisition e.g. takeover - Financial advisory for fundraising e.g. equity and debt offering, etc. - Other financial advisory service e.g

private wealth advisory service, including variety of services such as - Financial advisory related to debt financing e.g. Project Finance, Debt Restructuring - Financial advisory for merger and acquisition

หนี้ธุรกิจสัญญาซื้อขายล่วงหน้า หลังหักค่าเผื่อ หนี้สงสัยจะสูญ (Allowance for doubtful account) และค่าเผื่อการปรับมูลค่าจากการปรับโครงสร้างหนี้ (Revaluation allowance for debt restructuring) บวกกับ

doubtful account) และค่าเผื่อการปรับมูลค่าจากการปรับโครงสร้างหนี้ (Revaluation allowance for debt restructuring) บวกกับดอกเบี้ยค้างรับ ทั้งนี้ ลูกหนี้ธุรกิจหลักทรัพย์ ให้รวมถึงลูกหนี้ลูกค้าที่ซื้อขายหลัก

58,576 Add Excess allowance for doubtful accounts 113,094 93,476 Total allowance for doubtful accounts from loan classification 167,766 152,052 Add Revaluation allowance for debt restructuring 6,510 6,042

Credit Opportunities I (Mauritius) Limited (“ACO I”), wish to enter into the debt restructuring of the Company under the Debt to Equity Conversion Scheme. The total amount of M-Power‟s Debt, D-Sinchai‟s