อาจจัดทำงบการเงินให้เป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Committee หรือ American Institution of Certified Public Accountants หรือ Financial Accounting Standards Board โดยงบการ

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

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

31 December 2018 amounted to 15,830 million baht, a decrease of 9.7% and 21.3% from 2017 and 2016 respectively, in relation to the significant investment amount in land, building and machinery totaling

, building and machinery totaling 5,312 million baht, mainly made in India and Thailand. - Net trade receivables as of 31 December 2019, of 9,739 million baht decreased 15.7% and 7.0% from 2018 and 2017

we expect a positive impact in 2020. Depreciation was 9% higher versus with 2018 as the improvements in the kilns were recognized along with additional machinery for dolime production. Income tax