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 and deferred tax liabilities are summarized as follows: Thousand Baht Balance as at Revenue (expenses) during the period Balance as at Dec. 31, 2020 In profit or loss In other comprehensive income Jun. 30, 2021 Deferred tax assets: Trade account receivables 194 (29) - 165 Right-of-use assets 13 (2) - 11 Other current provisions 3,000 (170) - 2,830 Non-current provision for employee benefit 15,068 1,270 - 16,338 Total 18,275 1,069 - 19,344 Deferred tax liabilities: Unrealized gain on remeasuring Other - non current financial assets (27,160) - (3,067) (30,227) Total (27,160) - (3,067) (30,227) Deferred tax assets (liabilities) - net (8,885) (10,883)

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Changes in deferred tax assets and deferred tax liabilities are summarized as follows: Thousand Baht Balance as at Revenue (expenses) during the period Balance as at Dec. 31, 2020 2019 In profit or loss In other comprehensive income Jun. Sep. 30, 2021 2020 income Deferred tax assets: Trade account receivables 194 274 (2958) - 165 216 Right-of-use assets 13 (2) - 11 Other current provisions 3,000 (170) 12 - 2,830 12 Non-current provision for employee benefit 15,068 1,270 13,208 1,233 - 16,338 14,441 Total 18,275 1,069 13,482 1,187 - 19,344 14,669 Deferred tax liabilities: Unrealized gain on remeasuring Other - non current financial assets (27,16033,893) - 8,467 (3,067) (30,22725,426) Total (27,16033,893) - 8,467 (3,067) (30,22725,426) Deferred tax assets (liabilities) - net (8,88520,411) (10,88310,757)

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Changes in deferred tax assets and deferred tax liabilities are summarized as follows: Thousand Baht Balance as at Revenue (expenses) during the period Balance as at Dec. 31, 2020 2019 In profit or loss In other comprehensive Mar. 31, 2020 income Jun. 30, 2021 Deferred tax assets: Trade account receivables 194 274 (2925) - 165 249 Right-of-use assets 13 (2) - 11 Other current provisions 3,000 (170) 5 - 2,830 5 Non-current provision for employee benefit 15,068 1,270 13,208 484 - 16,338 13,692 Total 18,275 1,069 13,482 464 - 19,344 13,946 Deferred tax liabilities: Unrealized gain on remeasuring Other - non current financial assets (27,16033,893) - 9,133 (3,067) (30,22724,760) Total (27,16033,893) - 9,133 (3,067) (30,22724,760) Deferred tax assets (liabilities) - net (8,88520,411) (10,88310,814)

DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES. Changes in deferred tax assets and deferred tax liabilities are summarized as follows: Thousand Baht Balance as at Revenue (expenses) during the period Balance as at Dec. 31, 2020 2021 In profit or loss In other comprehensive income Jun. 30Mar. 31, 2021 2022 Deferred tax assets: Trade account receivables 194 (29) 619 35 - 165 654 Right-of-use assets 13 (2) 10 1 - 11 Other current provisions 3,000 (170) Employee benefit obligation 11,838 267 - 2,830 Non-current provision for employee benefit 15,068 1,270 12,105 Total 12,467 303 - 16,338 Total 18,275 1,069 - 19,344 12,770 Deferred tax liabilities: Unrealized gain on remeasuring Other - non current financial assets (27,16030,227) - (3,0672,666) (32,893) Total (30,227) Total (27,160) - (3,0672,666) (30,22732,893) Deferred tax assets (liabilities) - net (8,88517,760) (10,88320,123)