35.22% Enclosure 3 5 Calculation Method Details on calculation of value of shares received from oversubscription allotment Transaction Size Market Price - Weighted average price of the Company’s ordinary

Shares to Specific Investors (Private Placement) at the Offering Price with a Discount of not more than ten percent of the Market Price 2. Capital Increase Report Form (F53-4) 3. Information Memorandum on

preferred shares shall be 10 shares per 1 vote where any fraction of shares shall be discarded. (3) In case of any change in par value from a share split or a reverse share split, the preferred shares’ rights

market price used in determining the offering price is the fair value appraised by the financial advisor in the account approved by the SEC. 4 Whereby empowered the Board of Directors and/or The Executive

a par value of Baht 1 per share, Whereby the offering price shall not be a price below the market price pursuant to the Notification of SEC No. Tor Chor. 72/2558 Re: Approval of Offer for Sale of

Change Amount % Change Total Revenues 7,792 7,550 242 3.2% Sales and service income 7,624 7,300 324 4.4% Gains on Exchange rate 69 175 -106 -60.3% Other Income 99 75 24 30.8% Cost of Sales and Services

rolling 3 or 6 months basis. Whilst the book value of the offshore companies are represented in foreign currency, the effect of the change in the exchange rate is shown by the movement of the foreign

past several years. Also, the change in accounting standards, which effective in 2020, affects the scheme of provision allowance for non-performing loans of financial institutions. However, it is

transaction representing the maximum transaction value of 46.64 percent calculated from Consideration method in accordance with the Notification of the Capital Market Supervisory Board No. TorJor. 20/2551 Re

adjustment of derivatives according to the adopted accounting policies for derivatives and hedge accounting. The main reason was the change in fair value adjustment of cross currency swap contract between JPY