Capital Tower All Seasons Place 87/1 Wireless Road Bangkok 10330 Telephone (66) 2305 8000 Facsimile (66) 2305 8010 www.linklaters.com Prepared by: Wilailuk Okanurak Telephone 66 2305 8024 wilailuk.okanurak

Telephone (66) 2305 8000 Facsimile (66) 2305 8010 www.linklaters.com Prepared by: Wilailuk Okanurak Telephone 66 2305 8024 wilailuk.okanurak@linklaters.com Wanwisar Nakarat Telephone 66 2305 8007

asset value, and shall be recorded as incomes and expenses in the account of each investment policy.” SECTION 10. The provision in Section 23 of the Provident Fund Act B.E. 2530 shall be repealed and

reasonable price and not be deemed as transfer with less than reasonable consideration or that prejudice the creditors: (1) book value in accordance with the accounting standards; 6 (2) value determined by the

value in accordance with the accounting standards; (2) value determined by the financial advisor as reasonable price for transfer of assets that has taken into account credit enhancement for

consideration or that prejudice the creditors: (1) book value in accordance with the accounting standards; (2) value determined by the financial advisor as reasonable price for transfer of assets that has taken

to the difference between the price or value of goods or variable specified in the contract and the price or value of such goods or variable prevailing at a given time or period of time in the future

equivalent to the difference between the price or value of goods or variable specified in the contract and the price or value of such goods or variable prevailing at a given time or period of time in the

acquisition of the property was done in good faith and for value, providing further that the person acquired that property did not know or should not have known that the acquired property has been disposed or

such property is transformed into a different form or state, except the acquisition of the property was done in good faith and for value, providing further that the person acquired that property did not