Common use of Fair Value of Financial Instruments Clause in Contracts

Fair Value of Financial Instruments. The Company uses the market approach to measure their assets and liabilities that are required to be measured at fair value by relevant financial reporting standards, 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 Level 1 - Use of quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Use of inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (e.g. prices) or indirectly (e.g. derived from prices). Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 2016, the Company had the following assets and liabilities that were measured at fair value using different levels of inputs as follows :- Thousand Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Assets measured at fair value Current investments - Unit trust - 569 - 569 Total - 569 - 569 During the current period, there were no transfers within the fair value hierarchy. Valuation techniques and inputs to level 2 The fair value of investments in unit trusts that are not listed on the Stock Exchange of Thailand has been determined by using the net assets value per unit as announced by the fund manager.

Fair Value of Financial Instruments. The Company uses the market approach to measure their assets and liabilities that are required to be measured at fair value by relevant financial reporting standards, 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 Level 1 - Use of quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Use of inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (e.g. prices) or indirectly (e.g. derived from prices). Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30, 20162017, the Company had the following assets and liabilities that were measured at fair value using different levels of inputs as follows :- : Assets measured at fair value Current investments In Thousand Baht Consolidated financial statements / Separate financial statements Level 1 Level 2 Level 3 Total Assets measured at fair value Current investments - Unit trust - 569 573 - 569 573 Total - 569 573 - 569 573 During the current period, there were no transfers within the fair value hierarchy. Valuation techniques and inputs to level 2 The fair value of investments in unit trusts that are not listed on the Stock Exchange of Thailand has been determined by using the net assets value per unit as announced by the fund manager.

Fair Value of Financial Instruments. The Company uses the market approach to measure their assets and liabilities that are required to be measured at fair value by relevant financial reporting standards, 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 Level 1 - Use of quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Use of inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (e.g. prices) or indirectly (e.g. derived from prices). Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June September 30, 20162019, the Company had the following assets and liabilities that were measured at fair value using different levels of inputs as follows :- : In Thousand Baht Consolidated financial statements / Separate financial statements Net book value Level 1 Level 2 Level 3 Total Assets measured at fair value Current investments - Unit trust 498 - 569 582 - 569 582 Total 498 - 569 582 - 569 582 During the current period, there were no transfers within the fair value hierarchy. Valuation techniques and inputs to level 2 The fair value of investments in unit trusts that are not listed on the Stock Exchange of Thailand has been determined by using the net assets value per unit as announced by the fund manager.

Fair Value of Financial Instruments. The Company uses the market approach to measure their assets and liabilities that are required to be measured at fair value by relevant financial reporting standards, 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 Level 1 - Use of quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 - Use of inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (e.g. prices) or indirectly (e.g. derived from prices). Level 3 - Use of unobservable inputs such as estimates of future cash flows. As at June 30March 31, 20162018, the Company had the following assets and liabilities that were measured at fair value using different levels of inputs as follows :- : In Thousand Baht Consolidated financial statements / Separate financial statements Net book value Level 1 Level 2 Level 3 Total Assets measured at fair value Current investments - Unit trust 498 - 569 576 - 569 576 Total 498 - 569 576 - 569 576 During the current period, there were no transfers within the fair value hierarchy. Valuation techniques and inputs to level 2 The fair value of investments in unit trusts that are not listed on the Stock Exchange of Thailand has been determined by using the net assets value per unit as announced by the fund manager.