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

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Changes in deferred tax assets (liabilities) for the years ended December 31, 2020 and 2019 are summarized as follows: Baht Balance as at Revenue (expenses) during the year Balance as at Dec. 31, 19 In profit or loss In other comprehensive income Dec. 31, 20 Deferred tax assets: Trade receivables 274,141 (79,722) - 194,419 Right-of-use assets - 12,568 - 12,568 Other current provisions - 3,000,000 - 3,000,000 Employee benefit obligation 13,208,386 1,859,863 - 15,068,249 Total 13,482,527 4,792,709 - 18,275,236 Deferred tax liabilities: (Gain) loss on measuring other non-current financial assets (33,893,300) - 6,733,327 (27,159,973) Total (33,893,300) - 6,733,327 (27,159,973) Deferred tax assets (liabilities)-net (20,410,773) (8,884,737) Baht Balance as at Revenue (expenses) during the year Balance as at Dec. 31, 18 In profit or loss In other comprehensive income Dec. 31, 19 Deferred tax assets: Trade receivables 261,502 12,639 - 274,141 Employee benefit obligation 9,209,523 4,340,057 (341,194) 13,208,386 Total 9,471,025 4,352,696 (341,194) 13,482,527 Deferred tax liabilities: Unrealized gain on remeasuring available for sale Investments (32,493,301) - (1,399,999) (33,893,300) Total (32,493,301) - (1,399,999) (33,893,300) Deferred tax assets (liabilities)-net (23,022,276) (20,410,773)

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Deferred tax assets and deferred tax liabilities as follows:- Baht Consolidated financial statements Separate financial statements 2019 2018 2019 2018 Deferred tax assets 5,840,108 4,086,896 16,735,443 13,480,219 Deferred tax liabilities (81,061,159) (86,627,919) (97,796,602) (100,108,138) (75,221,051) (82,541,023) (81,061,159) (86,627,919) Changes in deferred tax assets (liabilities) and deferred tax liabilities for the years year ended December 31, 2020 2019 and 2019 2018, are summarized as follows: Baht Consolidated financial statements Balance as at per book Revenue (expenses) during the year Balance as at Dec. 31, 19 In profit or loss In other comprehensive income Dec. 31, 20 Deferred tax assets: Trade receivables 274,141 (79,722) - 194,419 Right-of-use assets - 12,568 - 12,568 Other current provisions - 3,000,000 - 3,000,000 Employee benefit obligation 13,208,386 1,859,863 - 15,068,249 Total 13,482,527 4,792,709 - 18,275,236 Deferred tax liabilities: (Gain) loss on measuring other non-current financial assets (33,893,300) - 6,733,327 (27,159,973) Total (33,893,300) - 6,733,327 (27,159,973) Deferred tax assets (liabilities)-net (20,410,773) (8,884,737) Baht Balance as at 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: Trade account and other receivables 261,502 12,639 3,209,068 1,246,026 - 274,141 Employee benefit obligation 9,209,523 4,340,057 4,455,094 Difference of rental between straight line method and agreement 2,144,191 (341,1942,144,191) 13,208,386 - - Provisions for employee benefits 12,213,856 5,389,946 516,655 18,120,457 Total 9,471,025 4,352,696 (341,194) 13,482,527 17,567,115 4,491,781 516,655 22,575,551 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 Unrealized gain on remeasuring available measurement of investment 14,122,531 - - 14,122,531 Total 100,108,138 2,311,536 - 97,796,602 Baht Consolidated 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 2,741,832 467,236 - 3,209,068 Difference of rental between straight line method and agreement 2,025,500 118,691 - 2,144,191 Provisions for sale Investments employee benefits 17,820,774 599,544 (32,493,3016,206,462) 12,213,856 Total 22,588,106 1,185,471 (6,206,462) 17,567,115 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 Unrealized gain on measurement of investment 14,122,531 - - 14,122,531 Total 100,062,134 (1,399,999) (33,893,300) Total (32,493,30146,004) - 100,108,138 Baht Separate financial statements Balance per book Revenue (1,399,999expenses) (33,893,300) 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: 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 (2,144,191) - - 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 (liabilities)-net 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 (23,022,2763,816,300) 8,320,996 Total 16,718,600 577,919 (20,410,773)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 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 31, 2018 Deferred tax assets 5,509,213 4,086,896 14,785,442 13,480,219 Deferred tax liabilities (84,651,495) (86,627,919) (99,436,937) (100,108,138) (79,142,282) (82,541,023) (84,651,495) (86,627,919) Changes in deferred tax assets (liabilities) and deferred tax liabilities for the years six-month period ended December 31June 30, 2020 and 2019 are 2019, is summarized as follows: Baht Consolidated financial statements Balance as at Revenue (expenses) during the year Balance as at Dec. 31, 19 In profit or loss In other comprehensive income Dec. 31, 20 Deferred tax assets: Trade receivables 274,141 (79,722) - 194,419 Right-of-use assets - 12,568 - 12,568 Other current provisions - 3,000,000 - 3,000,000 Employee benefit obligation 13,208,386 1,859,863 - 15,068,249 Total 13,482,527 4,792,709 - 18,275,236 Deferred tax liabilities: (Gain) loss on measuring other non-current financial assets (33,893,300) - 6,733,327 (27,159,973) Total (33,893,300) - 6,733,327 (27,159,973) Deferred tax assets (liabilities)-net (20,410,773) (8,884,737) Baht Balance as at Revenue (expenses) during the year period Balance as at Dec. 31, 18 In profit or loss In other comprehensive income Dec. 31Jun. 30, 19 Deferred tax assets: Trade account and other receivables 261,502 12,639 3,209,068 129,282 - 274,141 Employee benefit obligation 9,209,523 4,340,057 3,338,350 Difference of rental between straight line method and agreement 2,144,191 (341,1942,144,191) 13,208,386 - - Provisions for employee benefits 12,213,856 4,742,449 - 16,956,305 Total 9,471,025 4,352,696 (341,194) 13,482,527 17,567,115 2,727,540 - 20,294,655 Deferred tax liabilities: Additional portion from fixed assets revaluation 69,861,403 656,768 - 69,204,635 Liabilities under financial lease agreements 16,124,204 14,433 - 16,109,771 Unrealized gain on remeasuring available for sale Investments measurement of investment 14,122,531 - - 14,122,531 Total 100,108,138 671,201 - 99,436,937 Baht Separate financial statements Balance as at Revenue (32,493,301expenses) during the period Balance as at Dec. 31, 18 In profit or loss In other comprehensive income Jun. 30, 19 Deferred tax assets: Trade account and other receivables 3,015,032 236,010 - 3,251,042 Difference of rental between straight line method and agreement 2,144,191 (2,144,191) - (1,399,999) (33,893,300) - Provisions for employee benefits 8,320,996 3,213,404 - 11,534,400 Total (32,493,301) 13,480,219 1,305,223 - (1,399,999) (33,893,300) 14,785,442 Deferred tax liabilities: Additional portion from fixed assets (liabilities)-net (23,022,276) (20,410,773)revaluation 69,861,403 656,768 - 69,204,635 Liabilities under financial lease agreements 16,124,204 14,433 - 16,109,771 Unrealized gain on measurement of investment 14,122,531 - - 14,122,531 Total 100,108,138 671,201 - 99,436,937

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Changes in deferred tax assets (liabilities) and deferred tax liabilities for the years ended December 31, 2020 and 2019 are were summarized as follows: Baht Balance as at Revenue Income (expenses) during the year Balance as at Dec. 31, 19 2019 In profit or loss In other comprehensive income Dec. 31, 20 2020 income Deferred tax assets: Trade receivables 274,141 (79,722) - 194,419 Right-of-use assets - 12,568 - 12,568 Other 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 - 3,000,000 - 3,000,000 Employee for employee benefit obligation 13,208,386 1,859,863 - 15,068,249 4,732,365 451,546 – 5,183,911 Derivatives liabilities 129,613 (46,236) – 83,377 Total 13,482,527 4,792,709 - 18,275,236 11,207,197 2,449,539 – 13,656,736 Deferred tax liabilities: Inventories (Gainfrom fair value adjustment of business combination) loss 110,138 16,780 – 93,358 Equipment (from fair value adjustment of business combination) 204,113 149,952 – 54,161 Unrealized gain (loss) on measuring other non-current financial 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 (33,893,300804,228) - 6,733,327 (27,159,973) – 1,368,293 Total (33,893,300) - 6,733,327 (27,159,973) 13,373,495 3,559,801 – 9,813,694 Deferred tax assets (liabilities)-net liabilities) – net (20,410,7732,166,298) 3,843,042 Deferred tax income (8,884,737expenses) – net 6,009,340 – Baht Separate financial statements Balance as at Revenue Income (expenses) during the year Balance as at Dec. 31, 18 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 Dec. 31, 19 Deferred tax assets: Trade receivables 261,502 12,639 - 274,141 Employee 2019 Allowance for doubtful accounts 1,115,423 349,813 – 1,465,236 Allowance for devaluation of 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 obligation 9,209,523 4,340,057 (341,194) 13,208,386 2,866,936 1,468,209 397,220 4,732,365 Derivatives liabilities 95,029 34,584 – 129,613 Total 9,471,025 4,352,696 (341,194) 13,482,527 7,306,043 3,503,934 397,220 11,207,197 Deferred tax liabilities: Inventories (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 remeasuring available for sale Investments temporary investments Customer relationship (32,493,301from fair value adjustment of business combination) - 257,061 14,636,181 (1,399,999393,350) (33,893,300) 2,980,218 – – 650,411 11,655,963 Depreciation of equipment 206,135 17,330 – 188,805 Finance lease assets 1,324,826 760,761 – 564,065 Total (32,493,301) - (1,399,999) (33,893,300) 17,051,005 3,677,510 – 13,373,495 Deferred tax assets (liabilities)-net liabilities) – net (23,022,2769,744,962) (20,410,773)2,166,298) 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 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 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 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 follows:- Baht Consolidated financial statements Separate financial statements 2018 2017 2018 2017 Deferred tax assets 4,086,896 5,869,506 13,480,219 16,718,600 Deferred tax liabilities (86,627,919) (83,343,534) (100,108,138) (100,062,134) (82,541,023) (77,474,028) (86,627,919) (83,343,534) Changes in deferred tax assets (liabilities) and deferred tax liabilities for the years year ended December 31, 2020 2018 and 2019 2017, are summarized as follows: Baht Consolidated financial statements Balance as at per book Revenue (expenses) during the year Balance per book as at Dec. 31, 19 17 In profit or loss In other comprehensive income as at Dec. 31, 20 18 Deferred tax assets: Trade account and other receivables 274,141 2,741,832 467,236 - 3,209,068 Difference of rental between straight line method and agreement 2,025,500 118,691 - 2,144,191 Provisions for employee benefits 17,820,774 599,544 (79,7226,206,462) - 194,419 Right-of-use assets - 12,568 - 12,568 Other current provisions - 3,000,000 - 3,000,000 Employee benefit obligation 13,208,386 1,859,863 - 15,068,249 12,213,856 Total 13,482,527 4,792,709 - 18,275,236 22,588,106 1,185,471 (6,206,462) 17,567,115 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 (Gain) loss on measuring other non-current financial assets (33,893,3001,370,424) - 6,733,327 16,124,204 Unrealized gain on measurement of investment 14,122,531 - - 14,122,531 Total 100,062,134 (27,159,973) Total (33,893,30046,004) - 6,733,327 (27,159,973) Deferred tax assets (liabilities)-net (20,410,773) (8,884,737) 100,108,138 Baht Consolidated financial statements Balance as at per book Revenue (expenses) during the year Balance per book as at Dec. 31, 18 16 In profit or loss In other comprehensive income as at Dec. 31, 19 17 Deferred tax assets: Trade account and other receivables 261,502 12,639 3,543,619 (801,787) - 274,141 Employee benefit obligation 9,209,523 4,340,057 (341,194) 13,208,386 2,741,832 Difference of rental between straight line method and agreement 1,785,530 239,970 - 2,025,500 Provisions for employee benefits 16,254,863 1,565,911 - 17,820,774 Total 9,471,025 4,352,696 (341,194) 13,482,527 21,584,012 1,004,094 - 22,588,106 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 Unrealized gain on remeasuring available for sale Investments measurement of investment 14,122,531 - - 14,122,531 Total 98,834,074 (32,493,3011,228,060) - 100,062,134 Baht Separate financial statements Balance per book Revenue (1,399,999expenses) 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 (33,893,3003,816,300) 8,320,996 Total 16,718,600 577,919 (32,493,3013,816,300) 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 (1,399,99946,004) - 100,108,138 Baht Separate financial statements Balance per book Revenue (33,893,300expenses) 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 (liabilities)-net 2,593,862) - 14,753,780 Unrealize gain on measurement of investment of 14,122,531 - - 14,122,531 Total 98,834,074 (23,022,2761,228,060) (20,410,773)- 100,062,134

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Changes in 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 years six-month period ended December 31June 30, 2020 and 2019 are was summarized as follows: Baht Consolidated financial statements Balance as at Revenue (expenses) during the year period Balance as at Dec. December 31, 19 2018 In profit or loss In other comprehensive income Dec. 31June 30, 20 2019 Deferred tax assets: Trade receivables 274,141 account receivable 13,865,194 (79,7227,298,253) - 194,419 Right6,566,941 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-offor-use assets sale investments 1,329,071 - 12,568 (42,400) 1,286,671 Other 385,230 - 12,568 Other current provisions - 3,000,000 - 3,000,000 Employee benefit obligation 13,208,386 1,859,863 - 15,068,249 385,230 Total 13,482,527 4,792,709 - 18,275,236 60,011,424 2,370,462 (42,400) 62,339,486 Deferred tax liabilities: Financial lease agreements (Gain236,436) loss 86,636 - (149,800) Unrealized gain on measuring other nonremeasuring available-current financial for-sale investments Fair value adjustment of assets regarding business combinations 477,592,211 124,042,759 - (33,893,3001,872,783) 220,066,525 - 6,733,327 697,658,736 122,169,976 Total 601,398,534 (27,159,9731,786,147) Total (33,893,300) - 6,733,327 (27,159,973) 220,066,525 819,678,912 Deferred tax assets (liabilities)-net liabilities) - net (20,410,773541,387,110) (8,884,737757,339,426) Baht Separate financial statements Balance as at Revenue (expenses) during the year period Balance as at Dec. December 31, 18 2018 In profit or loss In other comprehensive income Dec. 31June 30, 19 2019 Deferred tax assets: Trade receivables 261,502 12,639 account receivable 239,163 31,321 - 274,141 270,484 Employee benefit obligation 9,209,523 4,340,057 obligations 10,693,526 1,835,085 - 12,528,611 Straight line method of rental 16,000 (341,19412,000) 13,208,386 - 4,000 Total 9,471,025 4,352,696 (341,194) 13,482,527 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 available-for-sale Investments (32,493,301) investments 46,042,938 - (1,399,999) (33,893,300) 96,671,923 142,714,861 Total (32,493,301) - (1,399,999) (33,893,300) 45,806,502 86,636 96,671,923 142,565,061 Deferred tax assets (liabilities)-net liabilities) - net (23,022,27634,857,813) (20,410,773129,761,966)