- Translation - Tender Offer for Securities (Form 247-4) Of Glow Energy Public Company Limited By Global Power Synergy Public Company Limited (The Tender Offeror) The Siam Commercial Bank Public Company Limited And Phatra Securities Public Company Limited (Tender Offer Preparers) Phatra Securities Public Company Limited (Tender Offer Agent) “This English language translation of the Tender Offer has been prepared solely for the convenience of the foreign shareholders of Glow Energy Public Company...

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

stakeholders within the ecosystem, from the beginning to the completion of financial reporting activities. The stakeholders include the preparers, the audit committees and auditors, among others. In so doing

., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser

unitholders as well as to do all other acts as may be necessary for the completion of liquidation in accordance with the rules, conditions and procedures as specified in the notification of the SEC. The

cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit

661 6664-5 www.indoramaventures.com Ref.No.IVL001/04/2019 3rd April 2019 President The Stock Exchange of Thailand Subject: Report on the Completion of the Acquisition of 83,000,000 newly issued shares

beginning to the completion of financial reporting activities. Collaboration and support of all parties involved is also important for quality financial reporting of companies in the capital market

661 6664-5 www.indoramaventures.com Ref.No.IVL002/02/2019 25th February 2019 President The Stock Exchange of Thailand Subject: Report on the Completion of the Acquisition of Fibers Business in Brazil

Ref.No.IVL003/10/2017 05th October 2017 President The Stock Exchange of Thailand Subject: Report on the Completion of the Acquisition of the Tire Cord business of DuraFiber in France With reference to the