60 – 90 days credit terms to customers. For accounts receivables of more than 120 days, the Company has a policy for allowance for doubtful accounts, which also considers the customers’ payment history

allowance for doubtful accounts, which also considers the customers’ payment history and credit- worthiness. As of 30 June 2018, the allowance for doubtful accounts was THB 35mn. AGEING OF TRADE RECEIVABLES

of 2018 for THB 1.71 million due to realized stock loss that had set the allowance for devaluation of inventories (NRV) as of March 31, ท่ีตั้ง 55/2 หมู ่8 ถ. เศรษฐกิจ 1 ต.คลองมะเด่ือ อ.กระทุ่มแบน

accounts receivables of more than 120 days, the Company has a policy for allowance for doubtful accounts, which also considers the customers’ payment history and credit-worthiness. As of 30 September 2018

allowance for devaluation of inventories (NRV) as of March 31, 2018 by THB 10.23 million, as of June 30, 2018 by THB 1.54 million, and as of September 30, 2018 by THB 6.77 million. The fluctuation of CPO

. Decrease in allowance for impairment loss on hotel assets of THB 11.57 million which was recorded in the same period of 2019. Selling and Administrative Expenses for the 6-month period of 2020 For six-month

.16 - Leases which impacted to the financial statement as follows: 1. Thai Financial Reporting Standard - Financial instruments group Credit Risk Allowance for impairment loss for trade receivables are

Company has recorded an allowance for expected credit losses (Allowance for doubtful accounts) for receivables overdue in accordance with the Thai Financial Reporting Standards No. 9 “Financial Instruments

257.0 (32.8) (12.8) Less: Allowance for doubtful accounts (3,763.2) (3,388.7) (374.5) (11.1) Revaluation allowance for debt restructuring (12.0) (14.0) 2.0 14.3 Loans to customers - net 158,342.2

Less: Allowance for doubtful accounts (3,843.3) (3,763.2) (80.1) (2.1) Revaluation allowance for debt restructuring (11.2) (12.0) 0.8 6.7 Loans to customers - net 161,439.3 158,342.2 3,097.1 2.0 Other