finance lease agreement also increased as a result of financial lease accounting (TFRIC 4) adjustment. • Gross profit of Small Power Producer (SPP) increased by THB 278 million corresponding to lower

% increase y-on-y from Baht 1,479 million in 6M’2017 to Baht 1,901 million in 6M’2018. The adjustment on NNP in 6M’2018 was primarily attributable to:  An unrealized loss on exchange rate of Baht 217 million

y-on-y from Baht 2,346 million in 9M’2017 to Baht 2,646 million in 9M’2018. The adjustment on NNP in 9M’2018 was primarily attributable to: • An unrealized loss on exchange rate of Baht 33 million

and long-term debt from financial statements as of 30 June 2020 which may be varied from the estimated amount stated in the Sale and Purchase Agreement. Nonetheless, it is expected that such adjustment

subsidiary Aphakorn Industries Company Limited change status from an associate to a subsidiary which receive repayment from PA Capital Company Limited is making a profit from fair value adjustment of 6.14

quarter 2 material adjustment of price decrease. The cost of raw materials prices are remaining to produce higher sales price at that moment.. 2. Cost of palm oil refining service in the fiscal year 2014

value adjustment on investment property, amortization of derivatives, one-time income, etc. In 1Q18, other income amounted to Bt.348mn, which included Bt.29mn interest income from loans to its UK joint

THB. 10.7 million in 2Q’18 and increase in financing cost. Moreover, in year 2017, non-controlling interest profit was high base from adjustment of THB 7.7 million of social security income and

currency 'Translation Adjustment' in the shareholders funds section of the balance sheet. There is no cash affect concerning its movement. For Hana being an export group of companies the currency movements

Baht 2.25 million; an increase in salary of Baht 5.5 million due to the yearly salary base adjustment and the rising number of employees in tandem with business expansion; an increase in monthly