Common use of FAIR VALUE MEASUREMENT Clause in Contracts

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 and December 31, 2017, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 - 199,119 Foreign currency forward contracts - (514) - (514) Financial assets (liabilities) measured at fair value Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 2017. Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company uses and its subsidiaries use the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30March 31, 2018 2023 and December 31, 20172022, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total Investments in investment units Bond - 199,119 49,957,475 - 199,119 49,957,475 Investments in unit trusts - 52,035,309 - 52,035,309 Foreign currency forward contracts - (514230,557) - (514230,557) Financial assets Baht Consolidated financial statements / Separate financial statements As at December 31, 2022 Level 1 Level 2 Level 3 Total Investments in Bond - 49,836,877 - 49,836,877 Investments in unit trusts - 46,888,687 - 46,888,687 Foreign currency forward contracts - (liabilities1,688,695) measured at fair value - (1,688,695) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives foreign currency forward contracts has been determined by using a discounted future cash flow model and a valuation model techniqueflow. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 2017. Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company and its subsidiaries uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-–mentioned valuation techniques, the Company and its subsidiaries endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - – Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - – Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 and December 31, 20172020 and 2019, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As Financial assets (liabilities) measured at June 30, 2018 Level 1 Level 2 Level 3 Total fair value Baht Consolidated financial statements/Separate financial statement Investments in unit trusts – 6,957,944 – 6,957,944 Foreign currency forward contracts – (361,039) – (361,039) Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 bond – 59,620,756 – 59,620,756 Investments in unit trusts – 64,857,167 – 64,857,167 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 - 199,119 Foreign currency forward contracts - (514) - (514) Financial assets (liabilities) measured at fair value – 135,819 – 135,819 Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the periodyear, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 20172020 and 2019. Financial assets and As at June As at December financial liabilities Consolidated financial statements/Separat Fair value Hierarchy Valuation techniques and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) value measurement Foreign currency forward contracts 1,279,048 (514,283saı,osa) 135,819 Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. These financial assets and financial liabilities are presented as a part of other current assets and other current liabilities in the statement of financial position. Valuation technique for financial instruments not measured at fair value of the Company and its subsidiaries are as follows: Cash and cash equivalents, trade and other receivables, current portion of financial lease receivable had carrying values approximate their fair values due to the relatively short–term maturity of these financial instruments. General investment had not significantly different from the carrying values stated in the reporting date. Trade and other payables, short–term provisions and other current liabilities – the carrying amounts stated in the reporting date of these financial liabilities approximate their fair values because of the short–term period to maturity of these financial instruments.

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30March 31, 2018 2019 and December 31, 20172018, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows follows: Baht As at June 30March 31, 2018 2019 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 202,390,711 - 181,043 202,390,711 Foreign currency forward contracts - 1,279 261,406 - 1,279 261,406 Financial assets (liabilities) measured at fair value Baht As at December 31, 2017 2018 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 167,434,994 - 199,119 167,434,994 Foreign currency forward contracts - (5141,677,459) - (5141,677,459) Financial assets (liabilities) measured at fair value Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30March 31, 2018 2019 and December 31, 20172018. Fair value (Baht) Valuation techniques Financial assets and As at June March As at December Fair value and key inputs for fair financial liabilities 3031, 2019 31, 2018 31, 2017 Hierarchy Financial assets (liabilitiesasset(liabilities) value measurement 1. Foreign currency forward contracts 1,279,048 261,406 (514,2831,677,459) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-–mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - – Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - – Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 and December 31, 20172017 and 2016, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total Investments in investment units - – 199,119 - – 199,119 Foreign currency forward contracts - – (514) - – (514) Financial assets (liabilities) measured at fair value Level 1 Level 2 Level 3 Total Investments in investment units – 231,856 – 231,856 Investments in equity securities 33,329 – – 33,329 Foreign currency forward contracts – (168) – (168) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 20172017 and 2016. Fair value (Baht) Valuation techniques Financial assets and As at June As at December 2017 2016 Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (514,283) (168,223) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. These financial assets and financial liabilities are presented as a part of other current assets and other current liabilities in the statement of financial position. Valuation technique for financial instruments not measured at fair value of the Company are as follows: Cash and cash equivalents, trade and other receivables, current portion of financial lease receivable had carrying values approximate their fair values due to the relatively short–term maturity of these financial instruments. General investment had not significantly different from the carrying values stated in the reporting date. Trade and other payables, short–term provisions and other current liabilities – the carrying amounts stated in the reporting date of these financial liabilities approximate their fair values because of the short–term period to maturity of these financial instruments.

FAIR VALUE MEASUREMENT. The Company uses and its subsidiaries use the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 2023 and December 31, 20172022, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Investments in investment units unit trusts - 199,119 58,088,941 - 199,119 58,088,941 Foreign currency forward contracts - (514767,069) - (514767,069) Financial assets Baht Consolidated financial statements / Separate financial statements As at December 31, 2022 Level 1 Level 2 Level 3 Total Investments in Bond - 49,836,877 - 49,836,877 Investments in unit trusts - 46,888,687 - 46,888,687 Foreign currency forward contracts - (liabilities1,688,695) measured at fair value - (1,688,695) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives foreign currency forward contracts has been determined by using a discounted future cash flow model and a valuation model techniqueflow. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 2017. Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30March 31, 2018 2017 and December 31, 20172016, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows follows: Thousand Baht As at June 30March 31, 2018 2017 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 302,875 302,875 Investments in equity securities 34,819 - 181,043 34,819 Foreign currency forward contracts - 1,279 - 1,279 (855) (855) Thousand Baht As at December 31, 2017 2016 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 - 199,119 Foreign currency forward contracts - (514) - (514) Financial assets (liabilities) measured at fair value Investments in investment units - 231,856 - 231,856 Investments in equity securities 33,329 - - 33,329 Foreign currency forward contracts - (168) - (168) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30March 31, 2018 2017 and December 31, 20172016. Fair value (Baht) Valuation techniques Financial assets and As at June March As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 31, 2016 Hierarchy Financial assets (liabilities) liabilities value measurement 1. Foreign currency forward contracts 1,279,048 (514,283) 18. RECLASSIFICATIONS 855,363 168,223 Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. Certain reclassifications have been made in the statement of financial position as at December 31, 2016 to conform to the classifications used in the statement of financial position as at March 31, 2017 as follows: Increase As reclassified reported (decrease) Trade and other receivables 273,948 17,369 291,317 Other current assets 18,119 (17,369) 750 Trade and other payables 171,451 5,115 176,566 Other current liabilities 9,756 (5,115) 4,641 Certain reclassifications have been made in the statements of profit or loss and other comprehensive income for the three-month period ended March 31, 2016 to conform to the classifications used in the statements of profit or loss and other comprehensive income for the three-month period ended March 31, 2017 as follows: For the three-month periods ended March 31, 2016 Increase As reclassified reported (decrease) Revenue from sale of goods and rendering of services 161,807 (161,807) - Revenues from sales - 132,974 132,974 Revenue from rendering of services - 28,633 28,633 Other income 7,908 (2,638) 5,270 Cost of sale of goods and rendering of services 126,584 (126,584) - Cost of sales - 100,587 100,587 Cost of rendering of services - 25,997 25,997 Administrative expenses 17,229 (2,838) 14,391 19. EVENT AFTER THE REPORTING PERIOD On February 24, 2017, the Company’s Board of Directors No. 1/2017 passed the resolution to declare dividend at Baht 0.09 per share for 584,500,000 issued and paid up ordinary shares, in total amount of Baht 52,605,000. The dividend declaration had been approved from Annual General Shareholders’ Meeting No. 1/2017 on April 28, 2017.

FAIR VALUE MEASUREMENT. The Company and its subsidiary uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-–mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - – Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - – Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - – Use of unobservable inputs such as estimates of future cash flows. As at June 30March 31, 2018 2020 and December 31, 20172019, the Company and its subsidiary had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : Baht Consolidated financial statements/Separate financial statement As at June 30March 31, 2018 Level 1 Level 2 Level 3 Total 2020 Financial assets (liabilities) measured at fair value Investments in bond – 59,871,649 – 59,871,649 Investments in investment units - 181,043 - 181,043 – 63,040,246 – 63,040,246 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 - 199,119 Foreign currency forward contracts - (514) - (514) – 558,478 – 558,478 Financial assets (liabilities) measured at fair value Baht Consolidated financial statements/Separate financial statement As at December 31, 2019 Xxxxx 0 Xxxxx 0 Xxxxx 0 Xxxxx Investments in bond – 59,620,756 – 59,620,756 Investments in investment units – 64,857,167 – 64,857,167 Foreign currency forward contracts – 135,819 – 135,819 Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30March 3, 2018 2020 and December 31, 20172019. Financial assets and As at June As at December financial liabilities Consolidated financial statements/Separate Consolidated financial statements/Separate Fair value Hierarchy Valuation techniques and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (514,283) statements financial statements value measurement As at March As at December 558,478 135,819 Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company uses and its subsidiaries use the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June September 30, 2018 2021 and December 31, 20172020, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 Baht Consolidated financial statements/Separate financial statement As at December 31September 30, 2017 2021 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 34,843,671 - 199,119 34,843,671 Foreign currency forward contracts - 527,795 - 527,795 Investments in investment units - 6,957,944 - 6,957,944 Foreign currency forward contracts - (514361,039) - (514361,039) Financial assets (liabilities) measured at fair value As at December 31, 2020 Level 1 Level 2 Level 3 Total Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are were measured at fair value on fair value hierarchy as at June September 30, 2018 2021 and December 31, 20172020. Fair value (Baht) Consolidated financial statements / Separate financial statements Valuation techniques Financial assets and As at June September As at December Fair value and key inputs for fair financial liabilities 30, 2018 2021 31, 2017 2020 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 527,795 (514,283361,039) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June September 30, 2018 2017 and December 31, 20172016, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total 232,049 - 232,049 6 - - 6 535 - 535 Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Investments in equity securities Foreign currency forward contracts - 1,279 - 1,279 As Financial assets (liabilities) measured at December 31, 2017 fair value Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 231,856 - 199,119 231,856 Investments in equity securities 33,329 - - 33,329 Foreign currency forward contracts - (514168) - (514168) Financial assets (liabilities) measured at fair value Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June September 30, 2018 2017 and December 31, 20172016. Financial assets and As at June September As at December Fair value and key inputs for fair financial liabilities 30, 2018 2017 31, 2017 2016 Hierarchy Financial assets (liabilities) ) 1. Foreign currency forward contracts 1,279,048 534,971 (514,283168,223) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company and its subsidiary uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 2020 and December 31, 20172019, the Company and its subsidiary had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : Baht Consolidated financial statements/Separate financial statement As at June 30, 2018 2020 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units bond - 181,043 59,987,444 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total 59,987,444 Investments in investment units - 199,119 6,986,215 - 199,119 6,986,215 Foreign currency forward contracts - (5141,971,331) - (5141,971,331) Financial assets (liabilities) measured at fair value Baht Consolidated financial statements/Separate financial statement As at December 31, 2019 Level 1 Level 2 Level 3 Total Investments in bond - 59,620,756 - 59,620,756 Investments in investment units - 64,857,167 - 64,857,167 Foreign currency forward contracts - 135,819 - 135,819 Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 2020 and December 31, 20172019. Financial assets and As at June As at December financial liabilities Fair value Hierarchy Valuation techniques and key inputs for fair financial liabilities As at December value measurement 30, 2018 2020 31, 2017 Hierarchy Financial assets 2019 (liabilities1,971,331) Foreign currency forward contracts 1,279,048 (514,283) 135,819 Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 2017 and December 31, 20172016, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : Thousand Baht As at June 30, 2018 2017 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 238,208 - 181,043 238,208 Investments in equity securities 36,043 - - 36,043 Foreign currency forward contracts - 1,279 161 - 1,279 161 Thousand Baht As at December 31, 2017 2016 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 - 199,119 Foreign currency forward contracts - (514) - (514) Financial assets (liabilities) measured at fair value Investments in investment units - 231,856 - 231,856 Investments in equity securities 33,329 - - 33,329 Foreign currency forward contracts - (168) - (168) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 2017 and December 31, 20172016. Fair value (Baht) Valuation techniques Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2018 2017 31, 2017 2016 Hierarchy Financial assets (liabilities) value measurement 1. Foreign currency forward contracts 1,279,048 (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.contracts

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 and December 31, 20172017 and 2016, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 167,434,994 - 199,119 167,434,994 Foreign currency forward contracts - (5141,677,459) - (5141,677,459) Financial assets (liabilities) measured at fair value Level 1 Level 2 Level 3 Total Investments in investment units - 199,119,259 - 199,119,259 Foreign currency forward contracts - (514,283) - (514,283) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30December 31, 2018 and December 31, 2017. Financial assets and As at June As at December 2018 2017 Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (1,677,459) (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. These financial assets and financial liabilities are presented as a part of other current assets and other current liabilities in the statement of financial position. follows: Valuation technique for financial instruments not measured at fair value of the Company are as Cash and cash equivalents, trade and other receivables, current portion of financial lease receivable had carrying values approximate their fair values due to the relatively short-term maturity of these financial instruments. General investment had not significantly different from the carrying values stated in the reporting date. Trade and other payables, short-term provisions and other current liabilities - the carrying amounts stated in the reporting date of these financial liabilities approximate their fair values because of the short-term period to maturity of these financial instruments.

FAIR VALUE MEASUREMENT. The Company uses and its subsidiaries use the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 2021 and December 31, 20172020, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 Baht Consolidated financial statements/Separate financial statement As at December 31June 30, 2017 2021 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 18,311,429 - 199,119 18,311,429 Foreign currency forward contracts - 733,719 - 733,719 Investments in investment units - 6,957,944 - 6,957,944 Foreign currency forward contracts - (514361,039) - (514361,039) Financial assets (liabilities) measured at fair value As at December 31, 2020 Level 1 Level 2 Level 3 Total Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are were measured at fair value on fair value hierarchy as at June 30, 2018 2021 and December 31, 20172020. Fair value (Baht) Consolidated financial statements / Separate financial statements Valuation techniques Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2018 2021 31, 2017 2020 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 733,719 (514,283361,039) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company and its subsidiary uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-–mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - – Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - – Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2018 and December 31, 20172019 and 2018, the Company and its subsidiary had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Baht Consolidated financial statements/Separate financial statement 2019 Financial assets (liabilities) measured at fair value Investments in bond – 59,620,756 – 59,620,756 Investments in investment units - 181,043 - 181,043 – 64,857,167 – 64,857,167 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total – 135,819 – 135,819 Xxxxx 0 Xxxxx 0 Xxxxx 0 Xxxxx Investments in investment units - 199,119 - 199,119 – 167,434,994 – 167,434,994 Foreign currency forward contracts - – (5141,677,459) - – (5141,677,459) Financial assets (liabilities) measured at fair value Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 20172019 and 2018. Financial assets and As at June As at December financial liabilities Separate financial statements Fair value Hierarchy Valuation techniques and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets value measurement 135,819 (liabilities) Foreign currency forward contracts 1,279,048 (514,2831,677,459) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. These financial assets and financial liabilities are presented as a part of other current assets and other current liabilities in the statement of financial position. Valuation technique for financial instruments not measured at fair value of the Company and its subsidiary are as follows: Cash and cash equivalents, trade and other receivables, current portion of financial lease receivable had carrying values approximate their fair values due to the relatively short–term maturity of these financial instruments. General investment had not significantly different from the carrying values stated in the reporting date. Trade and other payables, short–term provisions and other current liabilities – the carrying amounts stated in the reporting date of these financial liabilities approximate their fair values because of the short–term period to maturity of these financial instruments.

FAIR VALUE MEASUREMENT. The Company uses the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June September 30, 2018 and December 31, 2017, the Company had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June September 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 224,146 - 181,043 224,146 Foreign currency forward contracts - 1,279 (683) - 1,279 As at December 31, 2017 Level 1 Level 2 Level 3 Total (683) Investments in investment units - 199,119 - 199,119 Foreign currency forward contracts - (514) - (514) Financial assets (liabilities) measured at fair value As at December 31, 2017 Level 1 Level 2 Level 3 Total Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June September 30, 2018 and December 31, 2017. Financial assets and As at June September As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 20. RECLASSIFICATIONS (682,515) (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. Certain reclassifications have been made in the statements of comprehensive income for the three- month and nine-month periods ended September 30, 2017 to conform to the classifications used in the statements of comprehensive income for the three-month and nine-month periods ended September 30, 2018 as follows : As previously Increase As reclassified reported (decrease) Revenues from sales 302,723 3,115 305,838 Revenue from rendering of services 41,963 (3,115) 38,848 Selling expenses 22,329 2,339 24,668 Administrative expenses 37,181 (2,339) 34,842 As previously Increase As reclassified reported (decrease) Revenues from sales 864,744 4,572 869,316 Revenue from rendering of services 101,011 (4,572) 96,439 Selling expenses 65,517 7,098 72,615 Administrative expenses 105,462 (7,098) 98,364 21. EVENT AFTER THE REPORTING PERIOD According to the Board of Directors’ Meeting No. 4/2018 held on August 9, 2018, the Board of Directors had a resolution to approve sourcing land and building for the purpose to use as a single warehouse in the future. On October 4, 2018, the Company has entered into to buy/to sell land and building agreement at the amount of Baht 117.00 million and has deposited the amount of Baht 11.70 million. Therefore, the Company has the contractual obligations to pay in the future amounting to Baht 105.30 million. However, currently such land and building have two renters. The lease agreements end on March 15, 2019 and April 30, 2020. The Company will assume the right and the duty under the lease agreement as the lessor after the transfer of ownership of such land and building is completed. The transfer of ownership is scheduled by December 12, 2018. According to the Board of Directors’ Meeting No. 5/2018 held on November 9, 2018, the Board of Directors had a resolution to approve entering into the to buy/to sell land and building agreement above.

FAIR VALUE MEASUREMENT. The Company uses and its subsidiaries use the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30March 31, 2018 2021 and December 31, 20172020, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 Baht Consolidated financial statements/Separate financial statement As at December March 31, 2017 2021 Level 1 Level 2 Level 3 Total Investments in investment units - 199,119 7,828,384 - 199,119 7,828,384 Foreign currency forward contracts - (514) 451,214 - (514) 451,214 Financial assets (liabilities) measured at fair value As at December 31, 2020 Level 1 Level 2 Level 3 Total Investments in investment units - 6,957,944 - 6,957,944 Foreign currency forward contracts - (361,039) - (361,039) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives has been determined by using a discounted future cash flow model and a valuation model technique. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are were measured at fair value on fair value hierarchy as at June 30March 3, 2018 2021 and December 31, 20172020. Financial assets and As at June March As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 2021 31, 2020 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 451,214 (514,283361,039) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

FAIR VALUE MEASUREMENT. The Company uses and its subsidiaries use the market approach to measure its assets and liabilities that are required to be measured at fair value by relevant TFRS, except that the cost approach or income approach is used when there is no active market or when a quoted market price is not available. Fair value hierarchy In applying the above-mentioned valuation techniques, the Company and its subsidiary endeavors to use relevant observable inputs as much as possible. TFRS 13 Fair Value Measurement establishes a fair value hierarchy categorizing such inputs into three levels as follows: Level 1 - Use of quoted market prices in an observable active market for such assets or liabilities Level 2 - Use of other observable inputs for such assets or liabilities, whether directly or indirectly Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June September 30, 2018 2023 and December 31, 20172022, the Company and its subsidiaries had the following financial assets and liabilities that were measured at fair value on which the fair value hierarchy is classified as follows : As at June 30, 2018 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in investment units - 181,043 - 181,043 Foreign currency forward contracts - 1,279 - 1,279 As at December 31, 2017 Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Investments in investment units unit trusts 46,340,605 6,810,885 - 199,119 - 199,119 53,151,490 Foreign currency forward contracts - (51471,503) - (51471,503) Financial assets Baht Consolidated financial statements / Separate financial statements As at December 31, 2022 Level 1 Level 2 Level 3 Total Investments in Bond - 49,836,877 - 49,836,877 Investments in unit trusts 39,290,938 7,597,749 - 46,888,687 Foreign currency forward contracts - (liabilities1,688,695) measured at fair value - (1,688,695) Fair valuation techniques and inputs to Level 2 fair valuation The fair value of investments in investment units that are not listed on the Stock Exchange of Thailand is determined by using the net asset value per unit as announced by the fund managers. The fair value of derivatives foreign currency forward contracts has been determined by using a discounted future cash flow model and a valuation model techniqueflow. Most of the inputs used for the valuation are observable in the relevant market, such as spot rates of foreign currencies, forward rate of the respective currencies, and interest rate yield curves. During the period, there were no transfers within the fair value hierarchy. Certain financial assets and financial liabilities is measured at fair value The following table gives information about how the fair values of these financial assets and financial liabilities are measured at fair value on fair value hierarchy as at June 30, 2018 and December 31, 2017. Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2018 31, 2017 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 1,279,048 (514,283) Level 2 Discounted cash flow The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties. During the period, there were no transfers within the fair value hierarchy.