LEASE LIABILITIES. At the commencement date of the lease, lease liabilities are stated at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable (if any) and amount expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and its subsidiaries and payments of penalties for terminating the lease, if the lease term reflects the Company and its subsidiaries exercising the option to terminate. In calculating the present value of lease payments, the Company and its subsidiaries use its incremental borrowing rate, which is determined by referring to the government bond yield adjusted with risk premium depending on the lease term, at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of the interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset. The Company and its subsidiaries apply the short-term lease recognition exemption to its short- term leases those leases that have a lease term of 12 months or less from the commencement date and not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases that are considered of low value. Lease payments on short-term and leases of low-value assets are recognized as expense in profit and loss on a straight-line basis over the lease term.

LEASE LIABILITIES. At the commencement date of the lease, lease liabilities are measured at the present value of the lease payments to be made over the lease term, discounted by the interest rate implicit in the lease or the incremental borrowing rate. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification or reassessment. Leased that have a lease term of 12 months or less from the commencement date and not contain a purchase option. It also applies the lease of low-value assets recognition exemption to leases that are considered of low value. Lease payments on short-term and leases of low-value assets are recognized as expense in profit and loss on a straight-line basis over the lease term.

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LEASE LIABILITIES. The Company leases certain of its office premises for daily operations. These leases have remaining lease terms ranging from 3 to 4 years. At December 31, 2021, the total future minimum lease payments and their present values were as follows: Minimum lease payments As at December 31, Present value of minimum lease payments As at December 31, 0000 0000 0000 2020 Amounts payable: Within one year $ 379 $ 272 $ 296 $ 202 In the second year 379 174 326 112 In the third to fifth year, inclusive 284 418 259 312 Total minimum lease payments $ 1,042 $ 864 $ 881 $ 626 Future finance charges (161) (238) Total net lease payables $ 881 $ 626 Portion classified as current liabilities (296) (202) Non-current portion $ 585 $ 424 On November 19, 2009, the Company issued a convertible debenture to a wholly owned subsidiary of CIC for $500,000. The convertible debenture is presented as a liability since it contains no equity components. The convertible debenture is a hybrid instrument, containing a debt host component and three embedded derivatives – the investor’s conversion option, the issuer’s conversion option and the equity based interest payment provision (the 1.6% share interest payment) (the “embedded derivatives”). The debt host component is classified as other financial liabilities and is measured at amortized cost using the effective interest rate method and the embedded derivatives are classified as fair value through profit or loss and all changes in fair value are recorded in profit or loss. The difference between the debt host component and the principal amount of the loan outstanding is accreted to profit or loss over the expected life of the convertible debenture. The embedded derivatives were valued upon initial measurement and subsequent periods using a Monte Carlo simulation valuation model. A Monte Carlo simulation model is a valuation model that relies on random sampling and is often used when modeling systems with a large number of inputs and where there is significant uncertainty in the future value of inputs and where the movement of the inputs can be independent of each other. Some of the key inputs used by the Company in its Monte Carlo simulation include: the floor and ceiling conversion prices, the Company’s common share price, the risk-free rate of return, expected volatility of the Company’s common share price, forward foreign exchange rate curves (between the CAD$ and U.S. dollar) and spot foreign exchange rates.

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the six-month period ended June 30, 2021, are presented below. In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at December 31, 2020 24,074 13,037 Add Addition - - Add Accretion of interest 501 358 Less Payments (3,261) (2,051) As at June 30, 2021 21,276 11,344 Lease liabilities net of current portion 14,603 7,742 The following are the amounts recognized in profit or loss: June 30, 2021 Consolidated Financial Statements Separate Financial Statements Depreciation of right-of-use assets 1,565 775 Interest expense on lease liabilities 262 178 Expense relating to short-term lease 1,369 1,285 Leases of low-value assets 219 212 Total 3,415 2,450 June 30, 2021 Consolidated Separate Financial Financial Statements Statements Depreciation of right-of-use assets 2,722 1,551 Interest expense on lease liabilities 501 358 Expense relating to short-term lease 2,388 2,220 Leases of low-value assets 330 315 Total 5,941 4,444 Movement of employee benefit obligations for the six-month period ended June 30, 2021, is shown as follows : In Thousand Baht Consolidated Separate Financial Financial Employee benefit obligations, at the beginning of the period 60,002 57,894 Plus Current service costs and interest cost 1,964 1,870 Employee benefit obligations, at the end of the period 61,966 59,764 Distribution expenses 222 444 488 533 Administrative expenses 483 801 1,063 1,142 Finance costs 178 320 390 419 Total 895 1,590 1,964 2,117 Record in income or loss Cost of service - - - - Distribution expenses 221 444 488 533 Administrative expenses 458 760 1,010 1,087 Finance costs 168 310 372 403 Total 847 1,514 1,870 2,023 As at June 30, 2021 and December 31, 2020, the Company did not have any amount to be paid to the employees retiring in one year’s time.

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the six-month periods ended June 30, 2020 are presented below. Thousand Baht Consolidated financial statements Separate financial statements Balance as at December 31, 2019 492 492 Effects of the adoption of TFRS16 51,081 - Balance as at January 1, 2020 51,573 492 Addition - - Accretion of interest 1,243 9 Payments (1,424) (85) Decrease from contract cancellation - - Balance as at June 30, 2020 51,392 416 Less: current portion (2,067) (156) Lease liabilities - net of current portion 49,325 260 The following are the amounts recognized in profit or loss: Thousand Baht Consolidated financial statements Separate financial statements Depreciation of right-of-use assets 740 84 Interest expense on lease liabilities 1,243 9 Total 1,983 93 20. PRESENTATION OF FINANCIAL INFORMATION BY SEGMENT Operating segment information is reported in a manner consistent with the internal reports of the Company and its subsidiaries that are regularly reviewed by the chief operating decision maker in order to make decisions about the allocation of resources to the segment and assess its performance. The chief operating decision maker of the Company and its subsidiaries have been identified as the Company's Board of directors. The Company and its subsidiaries have core revenues from three type of business of which the information by business segment for the three-month and six-month periods ended June 30, 2020 and 2019, are as follows: Consolidated financial statements For the three-month period ended June 30, Real estate Rental and services Energy generating from Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 2.24 0.69 2.26 2.95 22.15 22.21 26.65 25.85 Less cost of sales and services (1.96) (0.60) (2.14) (2.48) (9.89) (10.48) (13.99) (13.56) Gross profit 0.28 0.09 0.12 0.47 12.26 11.73 12.66 12.29 Interest revenue 1.53 1.09 Other income 2.12 0.07 Distribution costs (0.81) (0.38) Administrative expenses (9.00) (10.98) Finance costs (2.64) (3.50) Income (expense) income tax - - Profit (loss) Net 3.86 (1.41) Consolidated financial statements For the six-month period ended June 30, Real estate Rental and services Energy generating from Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 2.93 5.78 4.95 5.92 46.22 46.09 54.10 57.79 Less cost of sales and services (2.55) (4.34) (4.31) (5.02) (19.35) (20.65) (26.21) (30.01) Gross profit 0.38 1.44 0.64 0.90 26.87 25.44 2...

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the three-month period ended March 31, 2022, are presented below. In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at January 1, 2022 472,816 469,094 Add Increase during for the period 4,161 - Accretion of interest 370 269 Less Payments (3,841) (3,076) Decrease from lease agreement termination (755) (755) As at March 31, 2022 472,751 465,532 Lease liabilities net of current portion 463,443 458,423 Movements in the debentures account during the three-month period ended March 31, 2022 are summarized below. In Thousand Baht Consolidated / Separate Financial Statements Balance as at 1 January 2022 5,957,538 Add: Debenture issued during the period 2,000,000 Less: Deferred debenture issuing costs (41,888) Add: Amortisation of debentures issuing costs 16,458 Less: Repayment during the period (1,728,934) Balance as at March 31, 2022 6,203,174 Less: Portion due within one year (2,218,156) Debenture, net of current portion 3,985,018 As at January 19, 2022, the Company had issued the bond No. 1/2022 in type of bearer bond, unsubordinated, secured bond and holder, interest is payable quarterly, with the face value of Baht 1,000 per unit, in the amount of Baht 2,000 million bond as follows; • Series 1, amounted Baht 971.20 million, interest rate 6.35% per annum, with 1 year period, maturity date is January 19, 2023, or early redemption. • Series 2, amounted Baht 433.60 million, with 2 year period, interest rate 6.85% per annum, with 2 year period, maturity date is January 19, 2024, or early redemption. • Series 3, amounted Baht 595.20 million, interest rate 6.85% - 9.00% per annum, with 1 - 5 year period, maturity date is January 19, 2027, or early redemption. Such debenture had been guaranteed by the Company as the debenture issuer had mortgaged the land and buildings and some parts of the Company’s empty land. In addition, the Company had the right to sell the land and buildings and the empty land that was a mortgage property under the guarantee agreement and be able to redeem or release the mortgage of such land and buildings and the empty land. If the value of the property that was insured under the guarantee agreement was lower than specified, the debenture issuer had to change the guarantee or seek for replacement assets to guarantee the repayment of additional debentures within the specified period. Under the debenture conditions, the Company has to maintain the net...

LEASE LIABILITIES. All liabilities and obligations of ----------------- CTI under the Irving Lease for time periods after the Closing Date and any liability or obligation of CTI under the Irving Lease for time periods prior to the Closing Date if and to the extent reflected on the Closing Date Balance Sheet, provided, however, that Buyer shall not assume or be responsible for any ----------------- such liabilities or obligations which arise from defaults thereunder or breaches thereof by CTI prior to the Closing Date or for any Environmental Matters (as defined in Section 2.2) related in any way to the Irving Lease or the leased ----------- facility;

LEASE LIABILITIES. Movements of the lease liabilities for the nine-month period ended September 30, 2020 are summarized as follows. Baht Consolidated financial statements Separate financial statements Balance as at December 31, 2019 144,145,469 81,393,256 Effects of the adoption of TFRS16 as at January 1, 2020 180,896,563 130,172,185 As at January 1, 2020 325,042,032 211,565,441 Increase 133,338,827 115,846,164 Increase from interest 13,791,794 10,294,229 Decrease from contract cancellation (3,649,645) - Payment (99,845,283) (75,288,229) Balance as at September 30, 2020 368,677,725 262,417,605 Net 271,459,625 189,412,654 The following are the amounts recognized in profit or loss: Baht Consolidated financial statements Separate financial statements Depreciation of right-of-use assets 58,696,633 43,527,857 Interest expense on lease liabilities 13,791,794 10,294,229 Total 72,488,427 53,822,086

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the three-month period ended March 31, 2020 are presented below : As at December 31, 2019 Effects of the adoption of TFRS16 - 8,040 As at January 1, 2020 8,040 Payments (977) As at March 31, 2020 7,063 Lease liabilities - net of current portion 3,081 The following are the amounts recognized in profit or loss: Depreciation of right-of-use assets 1,004 Interest expense on lease liabilities 60 Total 1,064

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