3 1.5 Changes in Accounting Policy On January 1, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied

Discussion and Analysis For the Three-month and Nine-month Periods Ended 30 September, 201# Page 1 (Translation) 1. Significant events of the , rd quar ter of 2018 1.1 Changes in Accounting Policy On January 1

improvements in sales revenue will be evident in the 3rd quarter of 2020 and this should result in much improved financial performance in the latter half of the year. Impact from Changes in Accounting Policy

dividend payment during Q2/2021. • Land, Property and Equipment decreased by THB 26 million mainly due to the depreciation following the Accounting Standard of the regular accounting period. • Other Non

cubic meters per day and Phase 2 to be expanded its generating capacity to 48,000 cubic meters per day by approximately 2031. 1.10 Changes in Accounting Policy On January 1, 2018, the Company had adopted

12.86 12.90 Note : information from audited financial statement for accounting period ended Dec 31, 2016 4.2.2 OC Limited Overview Company Name OC Limited Type of business Hospitality business

mutual fund management company shall prepare a report on each mutual fund containing the information as specified in Clause 37, paragraph one, every accounting period, and submit said report to unitholders

within twenty-one days from approval of the financial statements by the shareholders’ general meeting, but not later than 4 months from the end of that accounting year. Clause 42 Each securities clearing

roaming and equipment rental agreements, effective since 1- Mar- 18. Following the agreements, the accounting treatment was changed from net basis to gross basis. Therefore, since Mar-18, AIS has recognized

had accounted for the fair value adjustment of the acquired business according to the accounting standards under WHA level. However, the genuine gross margin in the first quarter of 2018 was at 49.2