Common use of DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES Clause in Contracts

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred tax assets and deferred tax liabilities as follow : Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December 30, 2019 31, 2018 30, 2019 31, 2018 Deferred tax assets 27,652,973 25,222,960 12,803,095 10,948,689 Deferred tax liabilities (784,992,399) (566,610,070) (142,565,061) (45,806,502) Deferred tax assets (liabilities) - net (757,339,426) (541,387,110) (129,761,966) (34,857,813) Changes for the six-month period ended June 30, 2019 was summarized as follows: Baht Consolidated financial statements Balance as at Revenue (expenses) during the period Balance as at December 31, 2018 In profit or loss In other comprehensive income June 30, 2019 Deferred tax assets: Trade account receivable 13,865,194 (7,298,253) - 6,566,941 Employee benefits obligations 29,827,360 9,481,340 - 39,308,700 Straight line method of rental 14,604,569 187,375 - 14,791,944 Unrealized loss on remeasuring available-for-sale investments 1,329,071 - (42,400) 1,286,671 Other 385,230 - - 385,230 Total 60,011,424 2,370,462 (42,400) 62,339,486 Deferred tax liabilities: Financial lease agreements (236,436) 86,636 - (149,800) Unrealized gain on remeasuring available-for-sale investments Fair value adjustment of assets regarding business combinations 477,592,211 124,042,759 - (1,872,783) 220,066,525 - 697,658,736 122,169,976 Total 601,398,534 (1,786,147) 220,066,525 819,678,912 Deferred tax assets (liabilities) - net (541,387,110) (757,339,426) Baht Separate financial statements Balance as at Revenue (expenses) during the period Balance as at December 31, 2018 In profit or loss In other comprehensive income June 30, 2019 Deferred tax assets: Trade account receivable 239,163 31,321 - 270,484 Employee benefit obligations 10,693,526 1,835,085 - 12,528,611 Straight line method of rental 16,000 (12,000) - 4,000 Total 10,948,689 1,854,406 - 12,803,095 Deferred tax liabilities: Financial lease agreements (236,436) 86,636 - (149,800) Unrealized gain on remeasuring available-for-sale investments 46,042,938 - 96,671,923 142,714,861 Total 45,806,502 86,636 96,671,923 142,565,061 Deferred tax assets (liabilities) - net (34,857,813) (129,761,966)

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred Changes in deferred tax assets and deferred tax liabilities for the years ended December 31, 2020 and 2019 were summarized as follow follows: Baht Consolidated financial statements Separate financial statements As Balance as at June As Income (expenses) during the year Balance as at December As at June As at December 30Dec. 31, 2019 In profit or loss In other comprehensive Dec. 31, 2018 30, 2019 31, 2018 2020 income Deferred tax assets 27,652,973 25,222,960 12,803,095 10,948,689 assets: Allowance for doubtful accounts 1,465,236 850,623 – 2,315,859 Allowance for devaluation of inventories 4,878,788 1,134,620 – 6,013,408 Allowance for impairment of investment 1,195 48,369 – 49,564 Allowance for impairment of equipment – 10,131 – 10,131 Lease agreements – 486 – 486 Non–current provisions for employee benefit 4,732,365 451,546 – 5,183,911 Derivatives liabilities 129,613 (46,236) – 83,377 Total 11,207,197 2,449,539 – 13,656,736 Deferred tax liabilities liabilities: Inventories (784,992,399from fair value adjustment of business combination) 110,138 16,780 – 93,358 Equipment (566,610,070from fair value adjustment of business combination) 204,113 149,952 – 54,161 Unrealized gain (142,565,061loss) on temporary investments 650,411 650,411 – – Customer relationship (45,806,502from fair value adjustment of business combination) 11,655,963 3,589,432 – 8,066,531 Depreciation of equipment 188,805 (42,546) – 231,351 Finance lease assets 564,065 (804,228) – 1,368,293 Total 13,373,495 3,559,801 – 9,813,694 Deferred tax assets (liabilities) - – net (757,339,4262,166,298) 3,843,042 Deferred tax income (541,387,110expenses) (129,761,966) (34,857,813) Changes for the six-month period ended June 30, 2019 was summarized as follows: – net 6,009,340 – Baht Consolidated Separate financial statements Balance as at Revenue Income (expenses) during the period year Balance as at December Dec. 31, 2019 In profit or loss In other comprehensive Dec. 31, 2020 income Deferred tax assets: Allowance for doubtful accounts 1,465,236 850,026 – 2,315,262 Allowance for devaluation of inventories 4,878,788 1,134,620 – 6,013,408 Allowance for impairment of investment 1,195 48,369 – 49,564 Allowance for impairment of equipment – 10,131 – 10,131 Lease agreements – 486 – 486 Non–current provisions for employee benefit 4,732,365 435,509 – 5,167,874 Derivatives liabilities 129,613 (46,236) – 83,377 Total 11,207,197 2,432,905 – 13,640,102 Deferred tax liabilities: Inventories (from fair value adjustment of business combination) 110,138 16,780 – 93,358 Equipment (from fair value adjustment of business combination) 204,113 149,952 – 54,161 Unrealized gain (loss) on temporary investments 650,411 650,411 – – Customer relationship (from fair value adjustment of business combination) 11,655,963 3,589,432 – 8,066,531 Depreciation of equipment 188,805 (42,546) – 231,351 Finance lease assets 564,065 (804,228) – 1,368,293 Total 13,373,495 s,ssa,8oı – a,8ıs,aa4 Deferred tax assets (liabilities) – net (2,166,298) s,82a,4o8 Deferred tax income (expenses) – net s,aa2,1oa – Baht Consolidated financial statements/Separate financial statements Balance as at Income (expenses) during the year Balance as at Deferred tax assets: Dec. 31, 2018 In profit or loss In other comprehensive income June 30Dec. 31, 2019 Deferred tax assets: Trade account receivable 13,865,194 (7,298,253) - 6,566,941 Employee benefits obligations 29,827,360 9,481,340 - 39,308,700 Straight line method Allowance for doubtful accounts 1,115,423 349,813 – 1,465,236 Allowance for devaluation of rental 14,604,569 187,375 - 14,791,944 Unrealized loss on remeasuring available-for-sale investments 1,329,071 - (42,400) 1,286,671 Other 385,230 - - 385,230 inventories 3,227,460 1,651,328 – 4,878,788 Allowance for impairment of investment 1,195 – – 1,195 Non–current provisions for employee benefit 2,866,936 1,468,209 397,220 4,732,365 Derivatives liabilities 95,029 34,584 – 129,613 Total 60,011,424 2,370,462 (42,400) 62,339,486 7,306,043 3,503,934 397,220 11,207,197 Deferred tax liabilities: Financial lease agreements Inventories (236,436) 86,636 - (149,800) Unrealized gain on remeasuring available-for-sale investments Fair from fair value adjustment of business combination) 160,355 50,217 – 110,138 Equipment (from fair value adjustment of business combination) 466,447 262,334 – 204,113 Unrealized gain (loss) on temporary investments Customer relationship (from fair value adjustment of business combination) 257,061 14,636,181 (393,350) 2,980,218 – – 650,411 11,655,963 Depreciation of equipment 206,135 17,330 – 188,805 Finance lease assets regarding business combinations 477,592,211 124,042,759 - (1,872,783) 220,066,525 - 697,658,736 122,169,976 1,324,826 760,761 – 564,065 Total 601,398,534 (1,786,147) 220,066,525 819,678,912 17,051,005 3,677,510 – 13,373,495 Deferred tax assets (liabilities) - – net (541,387,1109,744,962) (757,339,4262,166,298) Deferred tax income (expenses) – net 7,181,444 397,220 20. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables were consisted of: Baht Consolidated financial statements Separate financial statements Balance as at 2020 2019 (Reclassified 2020 2019 (Reclassified Note 36) Note 36) Trade payables Trade payables – other companies 93,625,735 104,648,825 90,604,594 104,648,825 Other current payables Accrued commission expenses 13,891,115 16,746,476 13,891,115 16,746,476 Accrued bonus 13,957,340 18,568,265 13,849,556 18,568,265 Advance from customers for goods and services 20,832,788 34,517,307 20,533,687 28,141,860 Other accrued expenses 14,228,808 16,005,979 14,105,711 15,848,452 Account payable – Revenue (expenses) during the period Balance as at December 31, 2018 In profit or loss In department 4,330,726 3,942,216 4,266,891 3,940,444 Other deposit 1,094,940 1,491,920 1,094,940 1,491,920 Other 5,698,544 3,917,332 5,698,544 3,917,332 Total 74,034,261 95,189,495 73,440,444 88,654,749 Total trade and other comprehensive income June 30, 2019 Deferred tax assets: Trade account receivable 239,163 31,321 - 270,484 Employee benefit obligations 10,693,526 1,835,085 - 12,528,611 Straight line method of rental 16,000 (12,000) - 4,000 Total 10,948,689 1,854,406 - 12,803,095 Deferred tax liabilities: Financial lease agreements (236,436) 86,636 - (149,800) Unrealized gain on remeasuring available-for-sale investments 46,042,938 - 96,671,923 142,714,861 Total 45,806,502 86,636 96,671,923 142,565,061 Deferred tax assets (liabilities) - net (34,857,813) (129,761,966)current payables 167,659,996 199,838,320 164,045,038 193,303,574

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred tax assets and deferred tax liabilities as follow : follows:- Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December 30, 2019 31, 2018 30, 2019 31, 2018 Deferred tax assets 27,652,973 25,222,960 12,803,095 10,948,689 5,840,108 4,086,896 16,735,443 13,480,219 Deferred tax liabilities (784,992,39981,061,159) (566,610,07086,627,919) (142,565,06197,796,602) (45,806,502100,108,138) Deferred (75,221,051) (82,541,023) (81,061,159) (86,627,919) Changes in deferred tax assets (liabilities) - net (757,339,426) (541,387,110) (129,761,966) (34,857,813) Changes and deferred tax liabilities for the six-month period year ended June 30December 31, 2019 was and 2018, are summarized as follows: Baht Consolidated financial statements Balance as at per book Revenue (expenses) during the period year Balance per book as at December Dec. 31, 2018 18 In profit or loss In other comprehensive income June 30as at Dec. 31, 2019 19 Deferred tax assets: Trade account receivable 13,865,194 and other receivables 3,209,068 1,246,026 - 4,455,094 Difference of rental between straight line method and agreement 2,144,191 (7,298,2532,144,191) - 6,566,941 Employee - Provisions for employee benefits obligations 29,827,360 9,481,340 - 39,308,700 Straight line method of rental 14,604,569 187,375 - 14,791,944 Unrealized loss on remeasuring available-for-sale investments 1,329,071 - (42,400) 1,286,671 Other 385,230 - - 385,230 12,213,856 5,389,946 516,655 18,120,457 Total 60,011,424 2,370,462 (42,400) 62,339,486 17,567,115 4,491,781 516,655 22,575,551 Deferred tax liabilities: Financial Additional portion from fixed assets revaluation 69,861,403 1,324,420 - 68,536,983 Liabilities under financial lease agreements (236,436) 86,636 16,124,204 987,116 - (149,800) 15,137,088 Unrealized gain on remeasuring available-for-sale investments Fair value adjustment measurement of assets regarding business combinations 477,592,211 124,042,759 investment 14,122,531 - (1,872,783) 220,066,525 - 697,658,736 122,169,976 14,122,531 Total 601,398,534 (1,786,147) 220,066,525 819,678,912 Deferred tax assets (liabilities) 100,108,138 2,311,536 - net (541,387,110) (757,339,426) 97,796,602 Baht Separate Consolidated financial statements Balance as at per book Revenue (expenses) during the period year Balance per book as at December Dec. 31, 2018 17 In profit or loss In other comprehensive income June 30as at Dec. 31, 2019 18 Deferred tax assets: Trade account receivable 239,163 31,321 and other receivables 2,741,832 467,236 - 270,484 Employee benefit obligations 10,693,526 1,835,085 - 12,528,611 Straight 3,209,068 Difference of rental between straight line method of rental 16,000 and agreement 2,025,500 118,691 - 2,144,191 Provisions for employee benefits 17,820,774 599,544 (12,0006,206,462) - 4,000 12,213,856 Total 10,948,689 1,854,406 - 12,803,095 22,588,106 1,185,471 (6,206,462) 17,567,115 Deferred tax liabilities: Financial Additional portion from fixed assets revaluation 71,185,823 1,324,420 - 69,861,403 Liabilities under financial lease agreements 14,753,780 (236,4361,370,424) 86,636 - (149,800) 16,124,204 Unrealized gain on remeasuring available-for-sale investments 46,042,938 measurement of investment 14,122,531 - 96,671,923 142,714,861 - 14,122,531 Total 45,806,502 86,636 96,671,923 142,565,061 100,062,134 (46,004) - 100,108,138 Baht Separate financial statements Balance per book Revenue (expenses) during the year Balance per book as at Dec. 31, 18 In profit or loss In other comprehensive income as at Dec. 31, 19 Deferred tax assets assets: Trade account and other receivables 3,015,032 1,280,403 - 4,295,435 Difference of rental between straight line method and agreement 2,144,191 (liabilities2,144,191) - net - Provisions for employee benefits 8,320,996 3,652,496 466,516 12,440,008 Total 13,480,219 2,788,708 466,516 16,735,443 Deferred tax liabilities: Additional portion from fixed assets revaluation 69,861,403 1,324,420 - 68,536,983 Liabilities under financial lease agreements 16,124,204 987,116 - 15,137,088 Unrealize gain on measurement of investment of 14,122,531 - - 14,122,531 Total 100,108,138 2,311,536 - 97,796,602 Baht Separate financial statements Balance per book Revenue (34,857,813expenses) during the year Balance per book as at Dec. 31, 17 In profit or loss In other comprehensive income as at Dec. 31, 18 Deferred tax assets: Trade account and other receivables 2,557,876 457,156 - 3,015,032 Difference of rental between straight line method and agreement 2,025,500 118,691 - 2,144,191 Provisions for employee benefits 12,135,224 2,072 (129,761,966)3,816,300) 8,320,996 Total 16,718,600 577,919 (3,816,300) 13,480,219 Deferred tax liabilities: Additional portion from fixed assets revaluation 71,185,823 1,324,420 - 69,861,403 Liabilities under financial lease agreements 14,753,780 (1,370,424) - 16,124,204 Unrealize gain on measurement of investment of 14,122,531 - - 14,122,531 Total 100,062,134 (46,004) - 100,108,138

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred tax assets and deferred tax liabilities as follow : Baht follows:- Ba ht Consolidated financial statements Separate financial statements As at June 30, 2019 As at December 31, 2018 As at June 30, 2019 As at December 30, 2019 31, 2018 30, 2019 31, 2018 Deferred tax assets 27,652,973 25,222,960 12,803,095 10,948,689 5,509,213 4,086,896 14,785,442 13,480,219 Deferred tax liabilities (784,992,39984,651,495) (566,610,07086,627,919) (142,565,06199,436,937) (45,806,502100,108,138) Deferred (79,142,282) (82,541,023) (84,651,495) (86,627,919) Changes in deferred tax assets (liabilities) - net (757,339,426) (541,387,110) (129,761,966) (34,857,813) Changes and deferred tax liabilities for the six-month period ended June 30, 2019 was 2019, is summarized as follows: Baht Consolidated financial statements Balance as at Revenue (expenses) during the period Balance as at December Dec. 31, 2018 18 In profit or loss In other comprehensive income June Jun. 30, 2019 19 Deferred tax assets: Trade account receivable 13,865,194 and other receivables 3,209,068 129,282 - 3,338,350 Difference of rental between straight line method and agreement 2,144,191 (7,298,2532,144,191) - 6,566,941 Employee - Provisions for employee benefits obligations 29,827,360 9,481,340 12,213,856 4,742,449 - 39,308,700 Straight line method of rental 14,604,569 187,375 16,956,305 Total 17,567,115 2,727,540 - 14,791,944 Unrealized loss on remeasuring available-for-sale investments 1,329,071 - (42,400) 1,286,671 Other 385,230 - - 385,230 Total 60,011,424 2,370,462 (42,400) 62,339,486 20,294,655 Deferred tax liabilities: Financial Additional portion from fixed assets revaluation 69,861,403 656,768 - 69,204,635 Liabilities under financial lease agreements (236,436) 86,636 16,124,204 14,433 - (149,800) 16,109,771 Unrealized gain on remeasuring available-for-sale investments Fair value adjustment measurement of assets regarding business combinations 477,592,211 124,042,759 investment 14,122,531 - (1,872,783) 220,066,525 - 697,658,736 122,169,976 14,122,531 Total 601,398,534 (1,786,147) 220,066,525 819,678,912 Deferred tax assets (liabilities) 100,108,138 671,201 - net (541,387,110) (757,339,426) 99,436,937 Baht Separate financial statements Balance as at Revenue (expenses) during the period Balance as at December Dec. 31, 2018 18 In profit or loss In other comprehensive income June Jun. 30, 2019 19 Deferred tax assets: Trade account receivable 239,163 31,321 and other receivables 3,015,032 236,010 - 270,484 Employee benefit obligations 10,693,526 1,835,085 - 12,528,611 Straight 3,251,042 Difference of rental between straight line method of rental 16,000 and agreement 2,144,191 (12,0002,144,191) - 4,000 - Provisions for employee benefits 8,320,996 3,213,404 - 11,534,400 Total 10,948,689 1,854,406 13,480,219 1,305,223 - 12,803,095 14,785,442 Deferred tax liabilities: Financial Additional portion from fixed assets revaluation 69,861,403 656,768 - 69,204,635 Liabilities under financial lease agreements (236,436) 86,636 16,124,204 14,433 - (149,800) 16,109,771 Unrealized gain on remeasuring available-for-sale investments 46,042,938 measurement of investment 14,122,531 - 96,671,923 142,714,861 - 14,122,531 Total 45,806,502 86,636 96,671,923 142,565,061 Deferred tax assets (liabilities) 100,108,138 671,201 - net (34,857,813) (129,761,966)99,436,937

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred tax assets and deferred tax liabilities as follow : follows:- Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December 30, 2019 31, 2018 30, 2019 31, 2017 2018 2017 Deferred tax assets 27,652,973 25,222,960 12,803,095 10,948,689 4,086,896 5,869,506 13,480,219 16,718,600 Deferred tax liabilities (784,992,39986,627,919) (566,610,07083,343,534) (142,565,061100,108,138) (45,806,502100,062,134) Deferred (82,541,023) (77,474,028) (86,627,919) (83,343,534) Changes in deferred tax assets (liabilities) - net (757,339,426) (541,387,110) (129,761,966) (34,857,813) Changes and deferred tax liabilities for the six-month period year ended June 30December 31, 2019 was 2018 and 2017, are summarized as follows: Baht Consolidated financial statements Balance as at per book Revenue (expenses) during the period year Balance per book as at December Dec. 31, 2018 17 In profit or loss In other comprehensive income June 30as at Dec. 31, 2019 18 Deferred tax assets: Trade account receivable 13,865,194 (7,298,253) and other receivables 2,741,832 467,236 - 6,566,941 Employee benefits obligations 29,827,360 9,481,340 - 39,308,700 Straight 3,209,068 Difference of rental between straight line method of rental 14,604,569 187,375 and agreement 2,025,500 118,691 - 14,791,944 Unrealized loss on remeasuring available-for-sale investments 1,329,071 - 2,144,191 Provisions for employee benefits 17,820,774 599,544 (42,4006,206,462) 1,286,671 Other 385,230 - - 385,230 12,213,856 Total 60,011,424 2,370,462 22,588,106 1,185,471 (42,4006,206,462) 62,339,486 17,567,115 Deferred tax liabilities: Financial Additional portion from fixed assets revaluation 71,185,823 1,324,420 - 69,861,403 Liabilities under financial lease agreements 14,753,780 (236,4361,370,424) 86,636 - (149,800) 16,124,204 Unrealized gain on remeasuring available-for-sale investments Fair value adjustment measurement of assets regarding business combinations 477,592,211 124,042,759 investment 14,122,531 - - 14,122,531 Total 100,062,134 (1,872,783) 220,066,525 - 697,658,736 122,169,976 Total 601,398,534 (1,786,147) 220,066,525 819,678,912 Deferred tax assets (liabilities46,004) - net (541,387,110) (757,339,426) 100,108,138 Baht Separate Consolidated financial statements Balance as at per book Revenue (expenses) during the period year Balance per book as at December Dec. 31, 2018 16 In profit or loss In other comprehensive income June 30as at Dec. 31, 2019 17 Deferred tax assets: Trade account receivable 239,163 31,321 and other receivables 3,543,619 (801,787) - 270,484 Employee benefit obligations 10,693,526 1,835,085 - 12,528,611 Straight 2,741,832 Difference of rental between straight line method of rental 16,000 (12,000) and agreement 1,785,530 239,970 - 4,000 2,025,500 Provisions for employee benefits 16,254,863 1,565,911 - 17,820,774 Total 10,948,689 1,854,406 21,584,012 1,004,094 - 12,803,095 22,588,106 Deferred tax liabilities: Financial Additional portion from fixed assets revaluation 72,551,625 1,365,802 - 71,185,823 Liabilities under financial lease agreements 12,159,918 (236,4362,593,862) 86,636 - (149,800) 14,753,780 Unrealized gain on remeasuring available-for-sale investments 46,042,938 measurement of investment 14,122,531 - 96,671,923 142,714,861 - 14,122,531 Total 45,806,502 86,636 96,671,923 142,565,061 98,834,074 (1,228,060) - 100,062,134 Baht Separate financial statements Balance per book Revenue (expenses) during the year Balance per book as at Dec. 31, 17 In profit or loss In other comprehensive income as at Dec. 31, 18 Deferred tax assets: Trade account and other receivables 2,557,876 457,156 - 3,015,032 Difference of rental between straight line method and agreement 2,025,500 118,691 - 2,144,191 Provisions for employee benefits 12,135,224 2,072 (3,816,300) 8,320,996 Total 16,718,600 577,919 (3,816,300) 13,480,219 Deferred tax liabilities: Additional portion from fixed assets revaluation 71,185,823 1,324,420 - 69,861,403 Liabilities under financial lease agreements 14,753,780 (liabilities1,370,424) - net 16,124,204 Unrealize gain on measurement of investment of 14,122,531 - - 14,122,531 Total 100,062,134 (34,857,81346,004) - 100,108,138 Baht Separate financial statements Balance per book Revenue (129,761,966)expenses) during the year Balance per book as at Dec. 31, 16 In profit or loss In other comprehensive income as at Dec. 31, 17 Deferred tax assets: Trade account and other receivables 1,851,675 706,201 - 2,557,876 Difference of rental between straight line method and agreement 1,785,530 239,970 - 2,025,500 Provisions for employee benefits 10,983,602 1,151,622 - 12,135,224 Total 14,620,807 2,097,793 - 16,718,600 Deferred tax liabilities: Additional portion from fixed assets revaluation 72,551,625 1,365,802 - 71,185,823 Liabilities under financial lease agreements 12,159,918 (2,593,862) - 14,753,780 Unrealize gain on measurement of investment of 14,122,531 - - 14,122,531 Total 98,834,074 (1,228,060) - 100,062,134

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred tax assets and Changes in deferred tax liabilities as follow : Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December 30, 2019 31, 2018 30, 2019 31, 2018 Deferred tax assets 27,652,973 25,222,960 12,803,095 10,948,689 Deferred tax liabilities (784,992,399) (566,610,070) (142,565,061) (45,806,502) Deferred tax assets (liabilities) - net (757,339,426) (541,387,110) (129,761,966) (34,857,813) Changes for the six-month period years ended June 30December 31, 2020 and 2019 was are summarized as follows: Baht Consolidated financial statements Balance as at Revenue (expenses) during the period year Balance as at December Dec. 31, 2018 19 In profit or loss In other comprehensive income June 30Dec. 31, 2019 20 Deferred tax assets: Trade account receivable 13,865,194 receivables 274,141 (7,298,25379,722) - 6,566,941 194,419 Right-of-use assets - 12,568 - 12,568 Other current provisions - 3,000,000 - 3,000,000 Employee benefits obligations 29,827,360 9,481,340 benefit obligation 13,208,386 1,859,863 - 39,308,700 Straight line method of rental 14,604,569 187,375 15,068,249 Total 13,482,527 4,792,709 - 14,791,944 Unrealized loss on remeasuring available-for-sale investments 1,329,071 - (42,400) 1,286,671 Other 385,230 - - 385,230 Total 60,011,424 2,370,462 (42,400) 62,339,486 18,275,236 Deferred tax liabilities: Financial lease agreements (236,436Gain) 86,636 loss on measuring other non-current financial assets (33,893,300) - 6,733,327 (149,80027,159,973) Unrealized gain on remeasuring available-for-sale investments Fair value adjustment of assets regarding business combinations 477,592,211 124,042,759 Total (33,893,300) - 6,733,327 (1,872,78327,159,973) 220,066,525 - 697,658,736 122,169,976 Total 601,398,534 (1,786,147) 220,066,525 819,678,912 Deferred tax assets (liabilities) - net liabilities)-net (541,387,11020,410,773) (757,339,4268,884,737) Baht Separate financial statements Balance as at Revenue (expenses) during the period year Balance as at December Dec. 31, 2018 18 In profit or loss In other comprehensive income June 30Dec. 31, 2019 19 Deferred tax assets: Trade account receivable 239,163 31,321 receivables 261,502 12,639 - 270,484 274,141 Employee benefit obligations 10,693,526 1,835,085 - 12,528,611 Straight line method of rental 16,000 obligation 9,209,523 4,340,057 (12,000341,194) - 4,000 13,208,386 Total 10,948,689 1,854,406 - 12,803,095 9,471,025 4,352,696 (341,194) 13,482,527 Deferred tax liabilities: Financial lease agreements (236,436) 86,636 - (149,800) Unrealized gain on remeasuring available-for-available for sale investments 46,042,938 Investments (32,493,301) - 96,671,923 142,714,861 (1,399,999) (33,893,300) Total 45,806,502 86,636 96,671,923 142,565,061 (32,493,301) - (1,399,999) (33,893,300) Deferred tax assets (liabilities) - net liabilities)-net (34,857,81323,022,276) (129,761,96620,410,773)