date in the amount of THB 125 million. 7. Basis used to determine value of consideration The Company appointed Genetic Wealth Company Limited as Company’s Financial Advisor to evaluate the appropriated

Company and its subsidiary had independent specialist to evaluate and reclassified employee expenses payables after separation to be compiled with the financial reporting standards as well as page 5/6

to evaluate and reclassified employee expenses payables after separation to be compiled with the financial reporting standards as well as page 5/6 recognized loss from actuary into other profit and

specialist to evaluate and reclassified employee expenses payables after separation to be compiled with the financial reporting standards as well as page 5/6 recognized loss from actuary into other profit and

the financial advisor (FA) to evaluate fair value of IGEN- ENEERGY as of 10 April 2019. FA has decided to use the Discounted Cash Flow Approach (DCF) to determine the value of consideration for the

FSMART affiliated companies’ employees with Targets in 2020 (Adjusted)  Wait for Covid-19 situation to evaluate transaction amount and revenue growth  Banking agent business to grow 40-45%  New 1,000

our staff and customers remains our top priority. The Company constantly evaluate the situation and take proactive action to manage up-to-date under condition that are changing rapidly by aware of the

situation to evaluate transaction amount and revenue growth • Money transfer business to grow 60-65% • New 500 - 1,000 Boonterm kiosks. • CAPEX of Bt100-200mn. • Target lending amount Bt200-400mn Operations

relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC

project relates to nature-based solutions, details of the management plan for the asset and any associated monitoring system in place to deliver and evaluate ongoing mitigation impacts. These assumptions