net profits for the company and its subsidiaries was Baht 56.05 million or increased by 15.39 million which accounting for 37.9 percent, the results for the current three-month period was better when

Changes in accounting policy and reclassification in 2Q19 During the three-month and six-month period ended 30 June 2019, the Company and its subsidiaries have adopted TFRS 15 “Revenue from Contracts with

Nation U Co., Ltd., the subsidiary of the Company, and change in the accounting policy regarding the record of the land valuation To: Director and Manager The Stock Exchange of Thailand (SET) Attachment

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

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

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

net profits for the company and its subsidiaries was Baht 53.05 million or increased by 10.21 million which accounting for 23.8 percent, the results for the current three-month period was better when