PowerPoint Presentation The Study of Audit Adjustments and the Relationship between Characteristics of Financial Statement Preparers and Audit Adjustments Research funded by the Securities and
reputation and impact clients' trust in the Brand. The Group's commitments to high ethical and sustainability standards may cause new additional adaptations to the Group's sustainable business transition that
, Sukhumvit Road, Khlong Tan Nuea Sub-district, Watthana District, Bangkok Tel: 0-2258-5565 Page 2 of 3 Profit (loss) from adjustments Consolidated financial statements* 2019 Separate financial statements 2018
) -6.7% Profit attributable to Owners of the Parent 424.2 716.2 -40.8% Foreign Exchange Gain (Loss) 94.6 250.6 -62.2% Adjustments of Revenue Levelization (TFRS 15)5 (64.6) 0.0 N/A Normalized Profit
Previously reported Adjustments and Reclassifications Restated Previouslyreported Adjustments and Reclassifications Restated Previously Impacts from Impacts from Restated reported TFRS 16 TAS 40 Cost of
25 27 29 I n c o m e Retirement Year Initial income Inflation adjustments Initial Sustainable Withdrawal Rate %—Where the 4% Rule Comes From 13 14 Portfolio of 50% US shares and 50% US bonds, using
. Consideration The Transaction will be effected on the basis of an agreed valuation of a 1.77 times multiple of Permata’s book value (subject to certain adjustments). This implies, on the basis of Permata’s book
) -497.0% Adjustments of Revenue Levelization (TFRS 15)5 0.0 137.96 N/A 0.0 275.86 N/A Normalized Profit attributable to Owners of the Parent7 695.3 473.3 46.9% 1,024.9 800.9 28.0% 1 Operating Revenue
from Utilities Business. 4 Other Incomes mainly consists of Interest Income from Loans to GHECO-One and Dividends Received from Investments in Glow IPP. 5 Revenue Levelization adjustments under TFRS 15
-One and Dividends Received from Investments in Glow IPP. 5 Revenue Levelization adjustments under TFRS 15 of GHECO-One 6 Normalized Profit for 2018 is adjusted with Write Off tax and Adjustments of