third parties by considering the fair price and the highest benefits to the Company and subsidiaries. 4. The total value of the consideration: 4.1 The total value of transaction. Approximately 46 million

date of Baht 351.92 million, resulting in gain the fair value is lower than the fair value of Baht 151.92 million. Based on the value of the registered and paid-up capital of Thai Bonnet Trading Zone Co

of intangible assets and goodwill At the end of year 2019, the Company hired independent appraiser to value the investments in subsidiaries and found that fair market value of Bake Cheese Tart

and services 135.1 86.4% 53.7 32.5% -81.4 -60.3% Gross Profit 21.2 13.6% 111.5 67.5% 90.3 426.0% Loss from fair vale adjustment for investment properties - - -55.0 33.3% -55.0 100.0% Other Income 22.0

, the Company engaged an independent financial advisory to evaluate the fair value measurement of the investments by using income approach method and discounted cash flow to present value. As a result

:- Derivative financial instruments are used to manage exposure to foreign exchange and interest rate risks, which are recognized initially at fair value. Subsequent to initial recognition, they are remeasured at

foreign exchange gain (loss) has taken into account fair value valuation of derivatives in accordance with TFRS9. 3. Adjusted Net Income is net profit attributed to the Company excluding "fair value of

engaged valuers to prepare valuation reports on such assets. The Board of Directors has considered such valuation and deemed it appropriate to determine the fair price for disposal of such assets (the “Fair

principle from the adoption can be summarized as follows:  Guidance on the classification and measurement of financial instruments at either fair value or amortized cost based on determination the type of

rate  Classification and measurements of financial instruments into following categories: Amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit and loss