., 2009). Their evidence indicates that there are valuation premiums for firms surpassing three benchmarks. Several studies suggest that incremental positive effects on prices or returns, also known as

Principal : Principal of payment at 1 year Collateral : None 4) Objective For working capital and project construction. 5) Total Value and Valuation criteria of the transaction 5.1) The transaction that the

., Ltd., which is an independent appraisal company, has reviewed property valuation and the market value is Baht 21,547,000 (exclude VAT). 6. Type and Size of transaction It is considered as connected

, 2017, the company, during Q2 2017, has assessed and reviewed the accounting policy and changed the valuation method from cost method to fair value method of land, land improvements, office condominium

Baht. 5) Objective of Transaction To preparing Working Capital for increase liquidity of business. 6) Criteria for Valuation of Transaction The company offered for sale by the price neither lower than

) Criteria for Valuation of Transaction The company offered for sale by the price neither lower than nor significantly different from the average values of the land assessed by an independent appraiser

the future. 4. Total Value and Valuation criteria of the transaction 4.1) The transaction that the company made with the connected persons and their close relative during period 6 months. Borrower

Land and Property mortgage in other project when had been withdrawing the loan in the future. 4. Objective For working capital and project construction. 5. Total Value and Valuation criteria of the

recognized on the basis of impairment loss on investments amounting to 46.92 million baht and valuation of impairment loss on general investments amounting to 0.84 million baht. The consolidated statement

Value of Transaction : Not exceeding 400.00 million Baht. Acquisition price is determined based on Discount Cash Flow valuation conducted by the independent financial advisor and based on the negotiation