warehouse is set from the market price - evaluated by The Valuation & Consultants Company Limited. Assessor The Valuation & Consultants Company Limited Method of Valuation Market Comparison Approach 6

Baht from capital adjustment by purchase price allocation method (PPA) proposed by independent assessor. Legacy Asia Capital Pte. Ltd., (“Legacy”) whose 70% of total shares were previously held by NCL

. Assessor : The Valuation & Consultants Company Limited Method of Valuation : Market Comparison Approach Date of Valuation : 17 May 2019 6. Transaction Volume 6.1 The above transaction is conformed to related

(same as the value appraisal). The objective of assessment in order to consider acquiring the asset. Assessor The Valuation & Consultants Company Limited Method of Valuation Market Comparison Approach The

-District No. 27167. The details of land assessment as follow; Land Assessor Date Price/Sq.wa Total Price Official Assessment 2016-2019 26,000 252,740,800 Sasipakdi Co., Ltd. 23/07/18 15,894.31 149,755,000

was high, such as depreciation from the purchase assets agreement which the assessor has considers in lifetime of assets as not many with compared to the value of assets that is high price, as a

KPPH’s book value as at March 31, 2017 as well as the financial projections. For the exact measurement, CCPH has appointed an independent assessor to do the assessment which is expected to receive the

view that for accrual basis, the tax assessor must take into account both revenues and expenses for the tax assessment prescribed under Section 65 of the Revenue Code. Given that expense deduction had