Common use of FAIR VALUE MEASUREMENT Clause in Contracts

FAIR VALUE MEASUREMENT. The Company 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 September 30, 2023 and December 31, 2022, 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 : Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Investments in unit trusts 46,340,605 6,810,885 - 53,151,490 Foreign currency forward contracts - (71,503) - (71,503) 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 - (1,688,695) - (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 foreign currency forward contracts has been determined by using a 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 use 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 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 September 30, 2023 and December 31, 20222020 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 : Financial assets (liabilities) measured at fair value Baht Consolidated financial statements / statements/Separate financial statements Level 1 Level 2 Level 3 Total statement Investments in unit trusts 46,340,605 6,810,885 - 53,151,490 – 6,957,944 – 6,957,944 Foreign currency forward contracts - – (71,503361,039) - – (71,503361,039) Baht Consolidated financial statements / Separate financial statements As Financial assets (liabilities) measured at December 31, 2022 Level 1 Level 2 Level 3 Total fair value Investments in Bond - 49,836,877 - 49,836,877 bond – 59,620,756 – 59,620,756 Investments in unit trusts 39,290,938 7,597,749 - 46,888,687 – 64,857,167 – 64,857,167 Foreign currency forward contracts - (1,688,695) - (1,688,695) – 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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 year, 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 December 31, 2020 and 2019. Financial assets and financial liabilities Consolidated financial statements/Separat Fair value Hierarchy Valuation techniques and key inputs for fair value measurement Foreign currency forward contracts (saı,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. During These financial assets and financial liabilities are presented as a part of other current assets and other current liabilities in the period, there were no transfers within the statement of financial position. Valuation technique for financial instruments not measured at fair value hierarchyof 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 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 September 30, 2023 2021 and December 31, 20222020, 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 : Financial assets (liabilities) measured at fair value Baht Consolidated financial statements / statements/Separate financial statements statement As at September 30, 2021 Level 1 Level 2 Level 3 Total Investments in unit trusts 46,340,605 6,810,885 investment units - 53,151,490 34,843,671 - 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 - (71,503361,039) - (71,503361,039) Baht Consolidated financial statements / Separate financial statements Financial assets (liabilities) measured at fair value As at December 31, 2022 2020 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 - (1,688,695) - (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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 were measured at fair value on fair value hierarchy as at September 30, 2021 and December 31, 2020. Fair value (Baht) Consolidated financial statements / Separate financial statements Valuation techniques Financial assets and As at September As at December Fair value and key inputs for fair financial liabilities 30, 2021 31, 2020 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 527,795 (361,039) 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. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company 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 September 30March 31, 2023 2021 and December 31, 20222020, 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 : Financial assets (liabilities) measured at fair value Baht Consolidated financial statements / statements/Separate financial statements statement As at March 31, 2021 Level 1 Level 2 Level 3 Total Investments in unit trusts 46,340,605 6,810,885 investment units - 53,151,490 7,828,384 - 7,828,384 Foreign currency forward contracts - 451,214 - 451,214 Financial assets (71,503liabilities) - (71,503) Baht Consolidated financial statements / Separate financial statements measured at fair value As at December 31, 2022 2020 Level 1 Level 2 Level 3 Total Investments in Bond investment units - 49,836,877 6,957,944 - 49,836,877 Investments in unit trusts 39,290,938 7,597,749 - 46,888,687 6,957,944 Foreign currency forward contracts - (1,688,695361,039) - (1,688,695361,039) 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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 were measured at fair value on fair value hierarchy as at March 3, 2021 and December 31, 2020. Financial assets and As at March As at December Fair value and key inputs for fair financial liabilities 31, 2021 31, 2020 Hierarchy Foreign currency forward contracts 451,214 (361,039) 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. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company and its subsidiaries use 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 September 30, 2023 and December 31, 20222019 and 2018, the Company and its subsidiaries 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 / statements/Separate financial statements Level 1 Level 2 Level 3 Total statement 2019 Financial assets (liabilities) measured at fair value Investments in unit trusts 46,340,605 6,810,885 - 53,151,490 bond – 59,620,756 – 59,620,756 Investments in investment units – 64,857,167 – 64,857,167 Foreign currency forward contracts - (71,503) - (71,503) Baht Consolidated financial statements / Separate financial statements As at December 31, 2022 Level 1 Level 2 Level 3 Total – 135,819 – 135,819 Xxxxx 0 Xxxxx 0 Xxxxx 0 Xxxxx Investments in Bond - 49,836,877 - 49,836,877 Investments in unit trusts 39,290,938 7,597,749 - 46,888,687 investment units – 167,434,994 – 167,434,994 Foreign currency forward contracts - – (1,688,6951,677,459) - – (1,688,6951,677,459) 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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 December 31, 2019 and 2018. Financial assets and financial liabilities Separate financial statements Fair value Hierarchy Valuation techniques and key inputs for fair value measurement 135,819 (1,677,459) 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. During These financial assets and financial liabilities are presented as a part of other current assets and other current liabilities in the period, there were no transfers within the statement of financial position. Valuation technique for financial instruments not measured at fair value hierarchyof 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 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 September 30March 31, 2023 and December 31, 2022, 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 : Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Investments in Bond - 49,957,475 - 49,957,475 Investments in unit trusts 46,340,605 6,810,885 - 53,151,490 52,035,309 - 52,035,309 Foreign currency forward contracts - (71,503230,557) - (71,503230,557) 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 - 46,888,687 Foreign currency forward contracts - (1,688,695) - (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 foreign currency forward contracts has been determined by using a 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 use 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 September 30March 31, 2023 2017 and December 31, 20222016, 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 follows: Thousand Baht Consolidated financial statements / Separate financial statements As at March 31, 2017 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in unit trusts 46,340,605 6,810,885 investment units - 53,151,490 302,875 302,875 Investments in equity securities 34,819 - 34,819 Foreign currency forward contracts - (71,503855) - (71,503855) Thousand Baht Consolidated financial statements / Separate financial statements As at December 31, 2022 2016 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in Bond investment units - 49,836,877 231,856 - 49,836,877 231,856 Investments in unit trusts 39,290,938 7,597,749 equity securities 33,329 - 46,888,687 - 33,329 Foreign currency forward contracts - (1,688,695168) - (1,688,695168) 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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 March 31, 2017 and December 31, 2016. Fair value (Baht) Valuation techniques Financial assets and As at March As at December Fair value and key inputs for fair financial liabilities 31, 2017 31, 2016 Hierarchy Financial liabilities value measurement 1. Foreign currency forward contracts 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. During Certain reclassifications have been made in the periodstatement of financial position as at December 31, there were no transfers within 2016 to conform to the fair value hierarchyclassifications 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 subsidiaries use 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 September June 30, 2023 2020 and December 31, 20222019, the Company and its subsidiaries 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 / statements/Separate financial statements statement As at June 30, 2020 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in bond - 59,987,444 - 59,987,444 Investments in investment units - 6,986,215 - 6,986,215 Foreign currency forward contracts - (1,971,331) - (1,971,331) 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 unit trusts 46,340,605 6,810,885 bond - 53,151,490 59,620,756 - 59,620,756 Investments in investment units - 64,857,167 - 64,857,167 Foreign currency forward contracts - (71,503) 135,819 - (71,503) 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 - (1,688,695) - (1,688,695) 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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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, 2020 and December 31, 2019. Financial assets and financial liabilities Fair value Hierarchy Valuation techniques and key inputs for fair As at December value measurement 30, 2020 31, 2019 (1,971,331) 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. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company 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 September June 30, 2023 and December 31, 2022, 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 : Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Investments in unit trusts 46,340,605 6,810,885 - 53,151,490 58,088,941 - 58,088,941 Foreign currency forward contracts - (71,503767,069) - (71,503767,069) 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 - 46,888,687 Foreign currency forward contracts - (1,688,695) - (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 foreign currency forward contracts has been determined by using a 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 use 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 September 30March 31, 2023 2020 and December 31, 20222019, the Company and its subsidiaries 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 / statements/Separate financial statements Level 1 Level 2 Level 3 Total statement As at March 31, 2020 Financial assets (liabilities) measured at fair value Investments in unit trusts 46,340,605 6,810,885 - 53,151,490 bond – 59,871,649 – 59,871,649 Investments in investment units – 63,040,246 – 63,040,246 Foreign currency forward contracts - – 558,478 – 558,478 Financial assets (71,503liabilities) - (71,503) measured at fair value Baht Consolidated financial statements / statements/Separate financial statements statement As at December 31, 2022 Level 1 Level 2 Level 3 Total 2019 Xxxxx 0 Xxxxx 0 Xxxxx 0 Xxxxx Investments in Bond - 49,836,877 - 49,836,877 bond – 59,620,756 – 59,620,756 Investments in unit trusts 39,290,938 7,597,749 - 46,888,687 investment units – 64,857,167 – 64,857,167 Foreign currency forward contracts - (1,688,695) - (1,688,695) – 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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 March 3, 2020 and December 31, 2019. Financial assets and financial liabilities Consolidated financial statements/Separate Consolidated financial statements/Separate Fair value Hierarchy Valuation techniques and key inputs for fair financial 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. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company 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 September June 30, 2023 2021 and December 31, 20222020, 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 : Financial assets (liabilities) measured at fair value Baht Consolidated financial statements / statements/Separate financial statements statement As at June 30, 2021 Level 1 Level 2 Level 3 Total Investments in unit trusts 46,340,605 6,810,885 investment units - 53,151,490 18,311,429 - 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 - (71,503361,039) - (71,503361,039) Baht Consolidated financial statements / Separate financial statements Financial assets (liabilities) measured at fair value As at December 31, 2022 2020 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 - (1,688,695) - (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 foreign currency forward contracts derivatives has been determined by using a discounted future cash flowflow 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 were measured at fair value on fair value hierarchy as at June 30, 2021 and December 31, 2020. 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, 2021 31, 2020 Hierarchy Financial assets (liabilities) Foreign currency forward contracts 733,719 (361,039) 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. During the period, there were no transfers within the fair value hierarchy.

FAIR VALUE MEASUREMENT. The Company and its subsidiaries use 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 September June 30, 2023 2017 and December 31, 20222016, 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 : Thousand Baht Consolidated financial statements / Separate financial statements As at June 30, 2017 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in unit trusts 46,340,605 6,810,885 investment units - 53,151,490 238,208 - 238,208 Investments in equity securities 36,043 - - 36,043 Foreign currency forward contracts - (71,503) 161 - (71,503) 161 Thousand Baht Consolidated financial statements / Separate financial statements As at December 31, 2022 2016 Level 1 Level 2 Level 3 Total Financial assets (liabilities) measured at fair value Investments in Bond investment units - 49,836,877 231,856 - 49,836,877 231,856 Investments in unit trusts 39,290,938 7,597,749 equity securities 33,329 - 46,888,687 - 33,329 Foreign currency forward contracts - (1,688,695168) - (1,688,695168) 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 foreign currency forward contracts derivatives has been determined by using a discounted cash flow. The estimated future cash flows is from foreign currency exchange rates (from observable forward exchange rates at the end flow model and a valuation model technique. Most of the reporting period) 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 contract forward rates, discounted at a interest rate that reflects the credit risk of various counterpartiesyield 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, 2017 and December 31, 2016. Fair value (Baht) Valuation techniques Financial assets and As at June As at December Fair value and key inputs for fair financial liabilities 30, 2017 31, 2016 Hierarchy Financial assets (liabilities) value measurement 1. Foreign currency forward contracts