Basis used to determine the Total Value of the Transaction Transaction Size to the Total Asset Value of the Company (Percentage) Payment Method 1. Asset Sale and Purchase Agreement Not exceeding USD 757

in other comprehensive income except for dividend which is recognized in profit or loss. - The interest income from loans recognition method has changed to the effective interest rate method (Effective

(Loss) of Associates and Joint Ventures • Share of profit from associates decreased 28.9% y-on-y from Baht 256 million in 2017 to Baht 182 million in 2018, primarily due to 1) change in accounting method

) change in accounting method for BGYSP earnings contribution from equity method to consolidation method after raising stake from 49% to 100% in Q3’2018 and 2) lower profits at our associate and our joint

Acquisition or Disposal of Assets”). The highest transaction value equals 0.37 percent based on the value of consideration basis. The highest transaction value is derived from this method of calculation

2020 audited by the auditor of the Company (which ever occurs later). In this regard, such price will be based on the adjustment in accordance with the method as specified in the Sale and Purchase

& Spa (“Santiburi Beach”) on Samui Island and Phi Phi Island Village Beach Resort (“Phi Phi Village”) on Phi Phi Island. Performance of the 29 hotels (50% owned) in UK was recognized under Equity Method

this standard, the method of revenue recognition of the Company shall change. Non-performing loans purchased from financial institutions, which are under IFRS9 standards, are considered to be purchased

share of net profit from investment by equity method and gain from currency exchange. The hotel business accounted for 86.5% of total revenue. Hotel management business accounted for 2.6%. Educational

) (2,492) Less Total liabilities (3,702) (2,644) Less Non controlling interest (879) 0 Net Tangible Assets (NTA) (1,593) (521) Net profit (100) (296) Capital Increase Transaction of WCIH: Calculation Method