Transaction Comparables are as follows: Peer Companies on the Stock Exchange : Food Industry/Food & Beverage Gross Net Profit Estimate : THB 5.33 Million in 2018 5.2 Payment Method The Buyer and the Seller
construction works. Under this method, the revenue recognised is based on the latest estimate of the total value of the contract and actual completion rate determined by reference to the physical state of
Accounting Estimate which has to follow the IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors. Such change in estimated useful lives was approved in principal by the Audit Committee’s
consideration of using the pledge rights in the amount of Baht 100,000,00 in case that WHART Trust extend the lease period. 2 Cost estimate of the assets value of Bangkok Property Appraisal Company Limited
Page 2 Management Discussion and Analysis 1. Power Industry and Competition 1.1 Electricity industry and Economic situation in Thailand Thailand’s economy expanded by 2.4 percent in 2019, lower than 2018
past collection history, aging profile of outstanding debts and the prevailing economic condition. The management believes that allowance for doubtful accounts is adequate in the current circumstances
policy on allowance for doubtful accounts is based on past collection history, aging profile of outstanding debts and the prevailing economic condition. The management believes that allowance for doubtful
outstanding debts and the prevailing economic condition. The management believes that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit: Million Baht Consolidated