Common use of INCOME TAX EXPENSES Clause in Contracts

INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current tax expenses : Income tax expenses for the period 40,902,515 54,296,287 115,759,872 143,472,202 Deferred tax expenses : Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 (7,770,100) (4,551,934) Total 42,924,293 57,075,646 107,989,772 138,920,268 Income tax relating to components of other comprehensive income: Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,364) Baht Separate financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current tax expenses: Income tax expenses for the period 39,238,237 51,182,037 111,827,507 136,069,775 Deferred tax expenses : Changes in temporary differences relating to the original recognition and reversal 554,768 (655,324) (6,072,475) (7,088,215) Total 39,793,005 50,526,713 105,755,032 128,981,560 Income tax relating to components of other comprehensive income: Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,364)

INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods period ended September 30, 2020 2019 and 2019 2018 consisted of: Baht Consolidated financial statements For the three-month periods period ended September 30, For the nine-month periods period ended September 30, 2020 2019 2020 2018 2019 2018 Income tax expenses expense shown in profit or loss loss: Current tax expenses expense: Income tax expenses expense for the period 40,902,515 54,296,287 115,759,872 143,472,202 3,796,207.10 4,575,435.45 9,863,288.86 12,048,788.06 Deferred tax expenses : expense (income): Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 400,512.66 (7,770,100454,395.99) (4,551,934692,566.81) (356,463.99) Total 42,924,293 57,075,646 107,989,772 138,920,268 4,196,719.76 4,121,039.46 9,170,722.05 11,692,324.07 Income tax relating to components of other comprehensive income: Remeasuring investments Deferred tax relating to Actuarial gain - - - (79,069,280) (26,075,476) (413,849,218) (33,795,364126,319.20) Total - - - (79,069,280) (26,075,476) (413,849,218) (33,795,364126,319.20) Baht Separate financial statements For the three-month periods period ended September 30, For the nine-month periods period ended September 30, 2020 2019 2020 2018 2019 2018 Income tax expenses expense shown in profit or loss loss: Current tax expensesexpense: Income tax expenses expense for the period 39,238,237 51,182,037 111,827,507 136,069,775 2,745,277.67 3,754,607.38 7,420,033.45 10,835,687.59 Deferred tax expenses : expense (income): Changes in temporary differences relating to the original recognition and reversal 554,768 (655,32479,230.85) (6,072,475366,329.86) (7,088,215147,582.11) (402,302.38) Total 39,793,005 50,526,713 105,755,032 128,981,560 2,666,046.82 3,388,277.52 7,272,451.34 10,433,385.21 Income tax relating to components of other comprehensive income: Remeasuring investments Deferred tax relating to Actuarial gain - - - (79,069,280) (26,075,476) (413,849,218) (33,795,364141,789.40) Total - - - (79,069,280) (26,075,476) (413,849,218) (33,795,364141,789.40)

INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and ninesix-month periods ended September June 30, 2020 2022 and 2019 2021 consisted of: Baht Consolidated financial statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2020 2019 2020 2019 2022 2021 2022 2021 Income tax expenses shown in profit or loss : Current income tax expenses : Income tax expenses for the period 40,902,515 54,296,287 115,759,872 143,472,202 97,883,012 40,185,764 194,240,590 75,377,203 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 (7,770,10035,598,269) 2,677,429 (4,551,93437,333,450) 14,767,668 Total 42,924,293 57,075,646 107,989,772 138,920,268 62,284,743 42,863,193 156,907,140 90,144,871 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) financial assets 197,811,070 80,134,898 354,594,279 186,512,472 Total (79,069,280) (26,075,476) (413,849,218) (33,795,364) 197,811,070 80,134,898 354,594,279 186,512,472 Baht Separate financial statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2020 2019 2020 2019 2022 2021 2022 2021 Income tax expenses shown in profit or loss : Current income tax expensesexpenses : Income tax expenses for the period 39,238,237 51,182,037 111,827,507 136,069,775 20,823,678 26,208,505 75,785,065 35,611,231 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 554,768 (655,32428,224,072) 6,002,610 (6,072,47529,881,619) 20,017,327 Total (7,088,2157,400,394) Total 39,793,005 50,526,713 105,755,032 128,981,560 32,211,115 45,903,446 55,628,558 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) financial assets 64,887,005 102,944,751 169,758,411 194,424,953 Total (79,069,280) (26,075,476) (413,849,218) (33,795,364)64,887,005 102,944,751 169,758,411 194,424,953

INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2021 and 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, 2021 2020 For the nine-month periods ended September 30, 2021 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current income tax expenses : (Restate) (Restate) Income tax expenses for the period 40,902,515 54,296,287 115,759,872 143,472,202 70,819,365 46,149,018 146,196,569 90,673,728 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 (7,770,10020,416,761) 1,915,840 (4,551,9345,649,094) 1,107,324 Total 42,924,293 57,075,646 107,989,772 138,920,268 50,402,604 48,064,858 140,547,475 91,781,052 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring investments financial assets 193,920,411 34,129,669 380,432,883 (79,069,280) (26,075,476) (413,849,218) (33,795,36432,286,647) Total 193,920,411 34,129,669 380,432,883 (79,069,280) (26,075,476) (413,849,218) (33,795,36432,286,647) Baht Separate financial statements For the three-month periods ended September 30, 2021 2020 For the nine-month periods ended September 30, 2021 2020 Income tax expenses shown in profit or loss : Current income tax expenses : (Restate) (Restate) Income tax for the period 45,834,134 18,306,997 81,445,364 28,093,893 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (18,316,506) 4,245,105 1,700,822 5,020,695 Total 27,517,628 22,552,102 83,146,186 33,114,588 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring financial assets 153,693,625 46,538,144 348,118,578 24,379,704 Total 153,693,625 46,538,144 348,118,578 24,379,704 27. OPERATING SEGMENT Type of operating segment Nature of operating segment Hospital General Hospital, Hospital in Social Security and the National Health Security Office systems Others Rental and Hotel services The Company and its subsidiaries operate in 2 main reportable operating segments in one geographical area, Thailand as follows : The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the basis consistent with that used to assess operating profit or loss in the financial statements. Operating segment information for the three-month and nine-month periods ended September 30, 2021 and 2020 were as follows : Baht Consolidated financial statements Hospital Others Total For the three-month periods ended September 30, For the three-month periods ended September 30, For the three-month periods ended September 30, 2021 2020 2021 2020 2021 2020 Revenue from services 1,895,010,776 1,495,994,151 13,675,781 24,067,152 1,908,686,557 1,520,061,303 Cost of services (1,248,129,753) (1,111,250,533) (22,169,165) (18,600,023) (1,270,298,918) (1,129,850,556) Gross profit (loss) 646,881,023 384,743,618 (8,493,384) 5,467,129 638,387,639 390,210,747 Unallocated other income/(other expenses) Gain on sale investment in equity 1,914,030 - Dividend income 50,311,033 50,537,028 Gain (loss) on fair value measurement of financial assets (87,599,842) 23,486,054 Other income 19,970,933 37,467,318 Administrative and services expenses (233,836,863) (216,325,820) Finance costs (59,156,636) (49,893,322) Share of loss of associates 407,626,526 (115,424,772) Income tax expenses (50,402,604) (48,064,858) Profit (loss) for the period 687,214,216 71,992,375 Baht Consolidated financial statements Hospital Others Total For the nine-month periods ended September 30, For the nine-month periods ended September 30, For the nine-month periods ended September 30, 2021 2020 2019 2021 2020 2019 2021 2020 Revenue from services 4,951,934,066 4,310,660,950 66,709,635 75,893,030 5,018,643,701 4,386,553,980 Cost of services (3,498,789,024) (3,227,838,975) (60,821,678) (58,848,034) (3,559,610,702) (3,286,687,009) Gross profit (loss) 1,453,145,042 1,082,821,975 5,887,957 17,044,996 1,459,032,999 1,099,866,971 Unallocated other income/(other expenses) Gain on sale investment in equity 20,900,205 - Dividend income 166,002,212 140,738,621 Gain (loss) on fair value measurement of financial assets 19,337,808 32,291,678 Other income 68,531,684 85,604,286 Administrative and services expenses (693,566,317) (694,922,017) Finance costs (157,872,489) (154,745,806) Share of profit (loss) of associates 463,571,203 (190,503,645) Income tax expenses shown in profit or loss : Current tax expenses: Income tax expenses (140,547,475) (91,781,052) Profit for the period 39,238,237 51,182,037 111,827,507 136,069,775 Deferred tax expenses : Changes in temporary differences relating to the original recognition and reversal 554,768 (655,324) (6,072,475) (7,088,215) Total 39,793,005 50,526,713 105,755,032 128,981,560 Income tax relating to components of other comprehensive income: Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,364)1,205,389,830 226,549,036

INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and ninesix-month periods ended September June 30, 2020 2019 and 2019 2018 consisted of: Baht Consolidated financial statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2020 2019 2020 2018 2019 2018 Income tax expenses shown in profit or loss : Current income tax expenses : Income tax expenses for the period 40,902,515 54,296,287 115,759,872 143,472,202 26,901,127 44,838,406 64,997,023 97,677,103 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 (7,770,1003,292,408) (4,551,934790,832) (4,532,960) (3,203,753) Total 42,924,293 57,075,646 107,989,772 138,920,268 23,608,719 44,047,574 60,464,063 94,473,350 Baht Consolidated financial statements For the three-month periods ended June 30, For the six-month periods ended June 30, 2019 2018 2019 2018 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring available-for-sale investments 43,959,044 (79,069,28032,968,103) 220,108,924 (26,075,47661,935,389) Actuarial gain on define employee benefit plans 376,351 - 376,351 - Total 44,335,395 (413,849,21832,968,103) 220,485,275 (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,36461,935,389) Baht Separate financial statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current income tax expensesexpenses : 2019 2018 2019 2018 Income tax expenses for the period 39,238,237 51,182,037 111,827,507 136,069,775 15,244,865 18,555,992 27,844,956 36,108,332 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 554,768 (655,3241,800,800) (6,072,475357,208) (7,088,2152,144,121) (704,722) Total 39,793,005 50,526,713 105,755,032 128,981,560 13,444,065 18,198,784 25,700,835 35,403,610 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring available-for-sale investments 33,458,491 (79,069,28013,237,252) 96,671,923 (26,075,47612,616,482) Actuarial gain on define employee benefit plans 376,351 - 376,351 - Total 33,834,842 (413,849,21813,237,252) 97,048,274 (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,36412,616,482)

INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2020 2019 and 2019 2018 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2018 2019 2018 Income tax expenses shown in profit or loss : Current income tax expenses : Income tax expenses for the period 40,902,515 54,296,287 115,759,872 143,472,202 101,031,665 49,847,102 166,028,688 147,524,205 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 (7,770,1002,906,901) 412,353 (7,439,861) (4,551,9342,791,400) Total 42,924,293 57,075,646 107,989,772 138,920,268 98,124,764 50,259,455 158,588,827 144,732,805 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring available-for-sale investments (79,069,28034,383,806) 47,914,446 185,725,118 (26,075,47614,020,943) (413,849,218) (33,795,364) Actuarial gain on define employee benefit plans - - 376,351 - Total (79,069,28034,383,806) 47,914,446 186,101,469 (26,075,476) (413,849,218) (33,795,36414,020,943) Baht Separate financial statements financi For the three-month periods ended September 30, al statements For the nine-month periods ended September 30, 2020 2019 2020 2018 2019 2018 Income tax expenses shown in profit or loss : Current income tax expensesexpenses : Income tax expenses for the period 39,238,237 51,182,037 111,827,507 136,069,775 31,460,405 29,222,467 59,305,362 65,330,799 Deferred tax expenses tax: Changes in temporary differences relating to the original recognition and reversal 554,768 (655,324284,691) 53,175 (2,428,813) (6,072,475) (7,088,215651,547) Total 39,793,005 50,526,713 105,755,032 128,981,560 31,175,714 29,275,642 56,876,549 64,679,252 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring available-for-sale investments (79,069,28015,204,275) (26,075,476) (413,849,218) (33,795,364) 22,741,440 81,467,648 10,124,958 Actuarial gain on define employee benefit plans - - 376,351 - Total (79,069,28015,204,275) (26,075,476) (413,849,218) (33,795,364)22,741,440 81,843,999 10,124,958