A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as

Criteria used to determine asset selling price is referred to the appraisal of the following 3 independent appraisers: Name of Appraisal Company Method of Valuation Appraisal Value Date of Valuation 1

value of the legal rights over the two coal mines, worth approximately 25.1 billion baht and 29 billion baht, according to the assessment reports of two appraisal companies which EARTH claimed to have

land from Mr. Niphon charoenkij Director of KCM at appraisal value of 3.09 MB, which was assessed by SEC listed appraisal company in capital market. This transaction is the Company’s related party

reflected in financial statements. Investors need access to information on how companies are managing such factors when assessing a company’s present and future valuation and the company’s ability to

follow; Land Assessor Date Price/Sq.wa Total Price Official Assessment 2016-2019 26,000 252,740,800 Sasipakdi Co., Ltd. 23/07/18 15,894.31 149,755,000 Advanced Appraisal Co., Ltd. 09/09/18 15,948.64

., 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

-lease and building lease agreements. All agreements follow the conditions for arm’s length transactions and negotiation between CPN (lessee) and CDS (Lessor). Reference is made to the valuation by S.L

contain a term relating to property valuation which indicates essentially that an appraisal and reviewed appraisal will be continued from the appraisal period of such property fund. 17 Clause 19 The

://capital.sec.or.th/webapp/nrs/nrs_main_search_en.php?chkPost=1&chkNo=1&doc_id=5554&SearchNo= Notification of the Office of the Securities and Exchange Commission SorChor. 24/2555 Approval of Appraisal Company and Lead