tax assets from loan purchased of receivable part of “Accrued income from auction sale” The accrued income from auction sale is realized as a revenue on accounting whereas revenue on tax standard will

record of net FX gain of THB 242 million. This was due to record of (i) unrealized FX loss increased by THB 247 million; (ii) realized FX loss increased by THB 18 million; and (iii) gain from fair value

Exchange Rate at Baht 6 million in 2018 and Gain at Baht 8 million in Q4’2018, primarily attributable to a realized loss and gain respectively on exchange rate from trade payable. FINANCIAL PERFORMANCE 7

ventures namely ABPIF and BGSENA. Gain (Loss) on Exchange Rate • Recorded Loss on Exchange Rate at Baht 14 million in 9M’2018 and Q3’2018, primarily attributable to a realized loss on exchange rate from

Power Plant and partially from realized gain on exchange from payment for machine and spare parts for the under- developed projects to foreign suppliers. As of 31 December 2019, Thai Baht is appreciated

million. This was due to record of (i) a decrease in unrealized FX gain of THB 178 million mainly from Sriracha's financial lease accounting adjustment.; (ii) a decrease in realized FX gain of THB 16

to be realized in 2018 following the new contracts negotiation. IVL Pet segment will potentially benefit from trade barrier actions on PET im- ports into USA and Japan as our strategic manufacturing

of declines in exports and confidence. Meanwhile, the full impact of government spending on the economy cannot be fully realized due to the delay in the enactment of the Annual Budget Expenditures Act

ยอดรายการขาย การเพิ่มขึ้นหรือลดลงของราคาตลาด (unrealized gain or loss) และยอดการลงทุนปลายงวด) (๓) ผลกำไรขาดทุนที่เกิดขึ้นจริง (realized gain or loss) การพิจารณาการลงทุนตามวรรคหนึ่ง ให้เป็นไปตามหลักเกณฑ์

UNOFFICIAL TRANSLATION Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. Notification of the Office of the Securities and Exchange Commission No. Nor Por. 3/2559 Re: Guidelines for Establishment of Information Technology System ______________________ Whereas the Notification of the Capital Market Supervisory Board No. Tor Thor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems, a...