สารสนเทศรายการได้มาซึง่สินทรัพย์ บริษัท บางกอก เดค-คอน จํากดั (มหาชน) (BKD) - หน้า 1 - Information Memorandum on Acquisition of Assets Reference is made to the fact that Board of Directors’ Meeting No. 2/2018 of Bangkok Dec-con Public Company Limited (the “Company” or “BKD”), which was convened on Feburary 22, 2018 resolved to approve the acquisition of the Project, Production and distribution of water supply to some part of Phuket and Phang- Nga that operate by Gold Shores Company Limited (GS)...

loss and its movement shall be recognized to reflect the change of credit risk since initial recognition.  Hedge accounting which determines the type of transactions eligible for hedge accounting

Solar PV Pty Ltd, an indirect subsidiary that is wholly owned by RATCH-Australia Corporation Pty Ltd has commenced commercial operations and recognition of benefit as per the Power Purchase Agreement. 70

borrowings as a result of additional investments in machinery and investments in an overseas joint venture; and 9) loss recognition of Baht 10 million from MMBC, the Company’s joint venture in the Philippines

standards. The key changes from the adoption of the above financial reporting standards are in the following areas:  The concept of interest recognition will be changed to recognize at effective interest

international standards. Sustainability Disclosure Recognition The company received the Sustainability Disclosure Recognition 2020. Held by Thaipat Institute, this prestigious certificate is presented to the

PERFORMANCE FINANCIAL POSITION PROGRESS OF PROJECTS UNDER CONSTRUCTION 3 * primarily include the construction revenue recognition based on percentage of completion of Nam Che 1 in Lao PDR according to TFRIC 12

packaging business is not less than 21 11.50%. If it is in line with the plan and projection, it is expected that the Company will generate operating profit for the year within 4 years after the expansion

recognition from associated company was Baht 17.16 million and a corporate income tax expenses for 2017 was Baht 2.44 million. 2. Financial Analysis (Unit: Thousand Baht) Items 30 December 2017 31 December 2016

statements The net profit and net profit margin of the Company and subsidiary companies decrease 5.34% and 0.81% respectively. The income recognition of three projects completed in Q1/2018 accounts for 32% of