.16 - Leases which impacted to the financial statement as follows: 1. Thai Financial Reporting Standard - Financial instruments group Credit Risk Allowance for impairment loss for trade receivables are

the financial statement for all of its leases that have leasing term more than 12 months. หนา้ 2 2. Overview of Domestics Ready-to-Drink Fruit Juice Market In Q1/2020, Moving Annual Total (MAT) Year

liabilities under lease agreements increased amount of Baht 11 million which was an effect of accounting treatment from TFRS16-Leases adoption in 2020. Meanwhile, income tax payable decreased amount of Baht 8

agreements of THB 29.22 million following adoption of the Thai Financial Reporting Standards: TFRS 16 on Leases. Shareholders’ equity At the end Quarter 1 of 2020, SAAM Group presented total shareholders

(Quarter 2 of 2019: THB 6.40 million), mainly due to the amortization of asset right of use following adoption of the Thai Financial Reporting Standards: TFRS 16 on Leases, which added to the land lease

From 1 January 2020, the Group has adopted Thai Financial Reporting Standard - Financial instruments group and Thai Financial Reporting Standard No.16 - Leases which impacted to the financial statement

million or 7% comparing to 31 December 2019. This mainly driven by TFRS16-Leases adopted in 2020. The standards set out principles for the recognition, measurement, presentation and disclosure of leases

leasing agreements on Financial Statement followed to TFRS 16 Leases. 4.2 Liabilities The total liability as at 31 March 2020 was increased from the year 2019 by Baht 73.80 million or 20.39 percent

) (4) Current liabilities under lease agreements 15.26 - 12.78 100 Other current liabilities 3 106.63 109.50 (2.87) (3) Non- current liabilities Liabilities under financial lease agreements - 8.20 (0.54

Project had also signed EPC Contract, Electrical Connection Agreement, Operation and Maintenance Agreement and other related agreements. The details of the Financial Agreement are as follows: RATCH