appraiser by using knowledge and capability equivalent to asset appraisal for widely used and by using all valuation methods stipulated in the standards of asset appraisal for at least 1 job within 2 years

the SEC) Valuation for accounting purposes on December 20, 2018 Government Land Appraisal Price : 28,605,000.00 Baht or 500,000.00 Baht/rai 5. Total value of the consideration, payment and payment

nor significantly different from the average values of the land assessed by an independent appraiser approved by the SEC. An appraiser is Ultima Appraisal Company Limited, who made an assessment on 3

approved by the SEC. An appraiser is Ultima Appraisal Company Limited, who made an assessment on 3 August, 2017. The cost of Assessment is 123,800,000 Baht. The transaction is categorized as a connected

. (approved by the Office of the SEC) Valuation for accounting purposes on December 20, 2018 Government Land Appraisal Price : 28,605,000.00 Baht or 500,000.00 Baht/rai Cost of Purchase Value : 11,600,770.70

(same as the value appraisal). The objective of assessment in order to consider acquiring the asset. Assessor The Valuation & Consultants Company Limited Method of Valuation Market Comparison Approach The

Book Value Approach Details of the assessment of fair value under each method are as follows: 1) Book Value Approach Valuation based on this approach will show the value of the land by reference to the

after using finish property, plant and equipment and in case of using value assessment as revaluation, it shall identify rules of assets appraisal. 3.11 Intangible assets It shall disclose a valuation

assets appraisal. 3.11 Intangible assets It shall disclose a valuation method determinate on book value prior to subtracted by accumulated write-off of assets, write-off procedure, utilizing lifetime or

. Moreover, it saved time and cost of sourcing. 2. Criteria Used in Determining a Transaction’s Total Value The purchase price is agreed price between the parties. The price shall lower than the appraisal