reduction of cost of inventories to the net realisable value which is shown as a part of cost of sales by increasing the cost of sales. 2019 2018 Increase (decrease) Million Baht % Million Baht % Million Baht

: Procurement income from disposal of assets 1,200,000 Add: Reversal of allowance for doubtful accounts of long-term loans to a subsidiary 1,634,000 Less: Transactions cost Value added tax (134,788) Transfer fees

value (281) (278) Inventories - net 1,398 1,165 As at 30 September 2017 and 31 December 2016, the Group has set up reduction of cost to net realisable value, amounting to Baht 281 million and Baht 278

adequate in the current circumstances. Inventories Unit: Million Baht Consolidated financial statements 30 June 2018 31 December 2017 Inventories 1,572 1,413 Reduce cost to net realisable value (324) (309

. Inventories Unit: Million Baht Consolidated financial statements 30 June 2017 31 December 2016 Inventories 1,726 1,443 Reduce cost to net realisable value (282) (278) Inventories - net 1,444 1,165 As at 30 June

financial statements 31 December 2017 31 December 2016 Inventories 1,413 1,443 Reduce cost to net realisable value (309) (278) Inventories - net 1,104 1,165 As at 31 December 2017 and 2016, the Group has the

Inventories 1,562 1,413 Reduce cost to net realisable value (345) (309) Inventories - net 1,217 1,104 As at 30 September 2018 and 31 December 2017, the Group had the reduction of cost to net realisable value

than the registered value of both categories of shares shall be separately demonstrated. 23. Appraisal surplus means a premium on cost or book value of the asset. 24. Revaluation surplus (deficit) in

part lower than the registered value of both categories of shares shall be separately demonstrated. 23. Appraisal surplus means a premium on cost or book value of the asset. 24. Revaluation surplus

and preference shares, the part exceeding and the part lower than the registered value of both categories of shares shall be separately demonstrated. 23. Appraisal surplus means a premium on cost or