under all leases (except short-term leases and leases of low-value assets) to presented seperately under the account name as “Right-of- use assets” which was in the amount of 14.94 million baht as of June

, 14 Mega Home stores and 6 HomePro stores in Malaysia. Starting 1 January 2020 onward, the Company has adopted TFRS 16 Leases, using the modified retrospective method of adoption under which the

asset from financial lease to Right of use Asset followed to TFRS 16 Leases. Right of use Asset was increased in an amounting of Baht 78.64 million. Mainly came from the company has recognize all of

right of use following adoption of the Thai Financial Reporting Standards: TFRS 16 on Leases, which added to the land lease amount from the previous year. In Quarter 3 of 2020, SAAM Group’s gross profit

general approach is applied to calculate expected credit losses on other financial assets. 2.2 TFRS 16 Leases TFRS 16 supersedes TAS 17 Leases together with related Interpretations. The standard sets out

as leases according to TAS 17 Leases, and depreciation expense during the period amounting of 40.37 Million Baht. Net effect of PPE was increased of 43.96 Million Baht from the last year. - Withholding

million. 5. Recoded asset usage right in first quarter of 2020 at amount of Baht 131.03 million (according to Thai Financial Reporting Standards TFRS 16 "Leases") Liabilities As at June 30, 2020, the

) , Leases, which defined principles for the recognition, measurement, presentation, and disclosure of leases that the company commenced from January 1, 2020, onward. As a result, the use of assets and

financial assets that are credit-impaired upon the initial purchase or acquisition and a general approach is applied to calculate expected credit losses on other financial assets. 2.2 TFRS 16 Leases TFRS 16

29.23 million. 3. Property, plant and equipment increased Baht 84.50 million, mostly from the adoption of new financial reporting standards, TFRS 16 Leases, by recognized Right-of-use assets. Total