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
, 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
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