Common use of LEASE LIABILITIES Clause in Contracts

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the nine-month period ended September 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 712 515 Less Payments (5,074) (3,072) Less Decrease from rental reduction (55) (1) As at September 30, 2021 19,657 10,479 Less current portion (6,755) (3,648) Lease liabilities net of current portion 12,902 6,831 The following are the amounts recognized in profit or loss: In Thousand Baht For the three-month period ended September 30, 2021 Consolidated Financial Statements Separate Financial Statements Depreciation of right-of-use assets 1,565 775 Interest expense on lease liabilities 211 157 Expense relating to short-term lease 2,004 1,948 Leases of low-value assets 551 527 Total 4,331 3,407 In Thousand Baht For the nine-month period ended September 30, 2021 Consolidated Separate Financial Financial Statements Statements Depreciation of right-of-use assets 4,287 2,327 Interest expense on lease liabilities 712 515 Expense relating to short-term lease 4,392 4,168 Leases of low-value assets 881 842 Total 10,272 7,852 22. PROVISION FOR EMPLOYEE BENEFIT OBLIGATIONS Movement of employee benefit obligations for the nine-month period ended September 30, 2021, is shown as follows : The statements of financial position In Thousand Baht Consolidated Separate Financial Financial Statements Statements Employee benefit obligations, at the beginning of the period 60,002 57,894 Plus Current service costs and interest cost 3,015 2,873 Less Actual paid of employee benefit obligations - - Less (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,372) Employee benefit obligations, at the end of the period 60,468 58,395 The statements of comprehensive income In Thousand Baht Consolidated Financial Statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2021 2020 2021 2020 Record in income or loss Cost of service 11 15 34 38 Distribution expenses 267 266 755 799 Administrative expenses 564 573 1,627 1,716 Finance costs 209 212 599 631 Total 1,051 1,066 3,015 3,184 (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,457) (2,549) (2,457) Total (2,549) (2,457) (2,549) (2,457) Total (1,498) (1,391) 466 727 In Thousand Baht Separate Financial Statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2021 2020 2021 2020 Record in income or loss Cost of service - - - - Distribution expenses 267 267 755 799 Administrative expenses 536 551 1,546 1,639 Finance costs 200 203 572 606 Total 1,003 1,021 2,873 3,044 (Gain) loss from the estimate based on actuarial principles recognized (2,372) (2,670) (2,372) (2,670) Total (2,372) (2,670) (2,372) (2,670) Total (1,369) (1,649) 501 374 As at September 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 nine-month period year ended September 30December 31, 2021, 2020 are presented below. In Thousand Baht Consolidated Financial Statements Separate Financial Statements financial statements As at December 31, 2019 Increase during the year - 15,958,316 Payments during the year (4,803,440) As at December 31, 2020 24,074 13,037 Add Addition - - Add Accretion of interest 712 515 11,154,876 Less Payments Current portion due within one year (5,074) (3,072) Less Decrease from rental reduction (55) (1) As at September 30, 2021 19,657 10,479 Less current portion (6,755) (3,6486,689,380) Lease liabilities - net of current portion 12,902 6,831 4,465,496 As at December 31, 2020 the subsidiaries have lease liabilities to be paid as follows: Baht Consolidated financial statements Principal Deferred interest Payment Current portion due within one year 6,689,380 305,443 6,994,823 Current portion due after one year not over five years 4,465,496 107,200 4,572,696 Total 11,154,876 412,643 11,567,519 The following are the amounts recognized in profit or loss: In Thousand Baht For the three-month period ended September 30, 2021 Consolidated Financial Statements Separate Financial Statements financial statements Depreciation of right-of-use assets 1,565 775 5,643,786 Interest expense on lease liabilities 211 157 Expense relating to short-term lease 2,004 1,948 Leases of low-value assets 551 527 224,123 Total 4,331 3,407 In Thousand Baht For the nine-month period ended September 30, 2021 Consolidated Separate Financial Financial Statements Statements Depreciation of right-of-use assets 4,287 2,327 Interest expense on lease liabilities 712 515 Expense relating to short-term lease 4,392 4,168 Leases of low-value assets 881 842 Total 10,272 7,852 225,867,909 29. PROVISION FOR EMPLOYEE BENEFIT OBLIGATIONS Movement of employee benefit obligations for the nine-month period ended September 30, 2021, is shown as follows : The statements of financial position In Thousand consisted of : Baht Consolidated financial statements Separate Financial Financial Statements Statements Employee financial statements 2020 2019 2020 2019 Provision for employee benefit obligations, at the beginning balance 131,791,942 86,743,876 117,093,677 77,317,787 Increase from acquisition of business (Note 13) 121,776,477 - - - Benefits paid by the period 60,002 57,894 Plus plan (12,957,869) (799,992) (1,527,828) (692,192) Past service costs and interest - change considered a post employment plan amendment - 20,172,816 - 17,269,961 Current service costs and interest cost 3,015 2,873 Less Actual paid of 42,937,695 16,435,531 16,898,746 14,328,171 Actuarial loss on defind employee benefit obligations plans - 9,239,711 - Less (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,372) Employee 8,869,950 Provision for employee benefit obligations, at the end of the period 60,468 58,395 ending balance 283,548,245 131,791,942 132,464,595 117,093,677 The statements of comprehensive income In Thousand Expense recognized in profit or loss: Baht Consolidated Financial Statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2021 financial statements Separate financial statements 2020 2021 2019 2020 Record in income or loss 2019 Past service costs and interest - 20,172,816 - 17,269,961 Current service costs and interest Cost of service 11 15 34 38 Distribution expenses 267 266 755 799 medical treatment 25,935,816 10,169,559 12,058,460 8,922,490 Administrative expenses 564 573 1,627 1,716 Finance costs 209 212 599 631 6,118,597 1,217,694 1,167,964 852,083 Management benefit expenses 5,409,137 789,174 1,199,749 789,174 Interest on obligation 5,474,145 4,259,104 2,472,573 3,764,424 42,937,695 16,435,531 16,898,746 14,328,171 Total 1,051 1,066 3,015 3,184 (Gain) loss from 42,937,695 36,608,347 16,898,746 31,598,132 Principal actuarial assumptions at the estimate based on actuarial principles recognized (2,549) (2,457) (2,549) (2,457) Total (2,549) (2,457) (2,549) (2,457) Total (1,498) (1,391) 466 727 In Thousand Baht reporting date Percentage Consolidated financial statements Separate Financial Statements For financial statements 2020 2019 2020 2019 Discount rate 1.72 - 2.05 1.83 - 1.91 1.88 1.88 Salary increase rate 3.64 - 7.00 4.05 - 5.66 4.05 4.05 Employee turnover rate 0.00 - 33.28 0.00 - 18.75 0.00 - 18.75 0.00 - 18.75 Disability 10.00 of mortality rate 10.00 of mortality rate 10.00 of mortality rate 10.00 of mortality rate Mortality rate 100.00 of Thai mortality table 2017 100.00 of Thai mortality table 2017 100.00 of Thai mortality table 2017 100.00 of Thai mortality table 2017 Sensitivity analysis The results of sensitivity analysis for significant assumptions that affect the threepresent value of the long-month periods ended September 30, For the nine-month periods ended September 30, 2021 2020 2021 2020 Record in income or loss Cost of service - - - - Distribution expenses 267 267 755 799 Administrative expenses 536 551 1,546 1,639 Finance costs 200 203 572 606 Total 1,003 1,021 2,873 3,044 (Gain) loss from the estimate based on actuarial principles recognized (2,372) (2,670) (2,372) (2,670) Total (2,372) (2,670) (2,372) (2,670) Total (1,369) (1,649) 501 374 As term employee benefit obligations as at September 30, 2021 and December 31, 20202020 and 2019, are summarized below: Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Discount rate 1% increase (28,102,796) (15,842,325) (15,051,566) (13,575,521) 1% decrease 34,613,548 19,397,423 18,449,568 16,593,495 Salary increase rate 1% increase 35,612,326 18,721,393 19,246,801 16,041,321 1% decrease (29,510,967) (15,659,035) (15,994,341) (13,435,934) Employee turnover rate 10% increase (12,837,094) (6,209,177) (6,276,670) (5,618,744) 10% decrease 14,500,175 6,794,384 6,877,963 6,152,027 On April 5, 2019, the Company did not have any amount to be paid to Labour Protection Act has been enacted in the employees retiring Royal Gazette. The Labour Protection Act includes a requirement that an employee who is terminated after having been employed by the same employer for an uninterrupted period of 20 years or more, receives severance payment of 400 days of wages at the most recent rate, which is increased from the current maximum rate of 300 days. This Act shall come into force after the expiration of thirty days from the enacted date in one year’s timethe Royal Gazette onwards. This change is considered a post-employment benefits plan amendment. The effect of the change is recognized past service costs as expenses in the income statement.

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the ninethree-month period ended September 30March 31, 20212020, are presented below. In Thousand Baht Consolidated Financial Statements Consolidated/ Separate Financial Statements As at December 31, 2019 - Effects of the adoption of TFRS16 13,424 As at January 1, 2020 24,074 13,037 13,424 Add Addition - - Add Accretion of interest 712 515 189 Less Payments (5,074) (3,072841) Less Decrease from rental reduction (55) (1) contract cancellation - As at September 30March 31, 2021 19,657 10,479 2020 12,772 Less current portion (6,755) (3,6482,704) Lease liabilities net of current portion 12,902 6,831 10,068 The following are the amounts recognized in profit or loss: In Thousand Baht For the three-month period ended September 30, 2021 Consolidated Financial Statements Consolidated/ Separate Financial Statements Depreciation of right-of-use assets 1,565 775 739 Interest expense on lease liabilities 211 157 189 Expense relating to short-term lease 2,004 1,948 1,654 Leases of low-value assets 551 527 86 Total 4,331 3,407 In Thousand Baht For the nine-month period ended September 30, 2021 Consolidated Separate Financial Financial Statements Statements Depreciation of right-of-use assets 4,287 2,327 Interest expense on lease liabilities 712 515 Expense relating to short-term lease 4,392 4,168 Leases of low-value assets 881 842 Total 10,272 7,852 2,668 22. PROVISION FOR EMPLOYEE BENEFIT OBLIGATIONS Movement of provision for employee benefit obligations for the ninethree-month period ended September 30March 31, 20212020, is shown as follows : The statements of financial position In Thousand Baht Consolidated Separate Financial Financial Statements Statements Employee benefit obligationsProvision for employee benefit, at the beginning of the period 60,002 57,894 Plus 64,930 63,222 Add Current service costs and interest cost 3,015 2,873 1,590 1,514 Less Actual paid of employee benefit obligations - - Less (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,372) Employee benefit obligationsProvision for employee benefit, at the end of the period 60,468 58,395 66,520 64,736 The statements of comprehensive income In Thousand Baht Consolidated Financial Statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2021 2020 2021 2020 Record in income or loss Cost of service 11 15 34 38 Distribution expenses 267 266 755 799 Administrative expenses 564 573 1,627 1,716 Finance costs 209 212 599 631 Total 1,051 1,066 3,015 3,184 (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,457) (2,549) (2,457) Total (2,549) (2,457) (2,549) (2,457) Total (1,498) (1,391) 466 727 In Thousand Baht Separate Financial Statements For the three-month periods ended September 30March 31, For the nine-month periods ended September 30, 2021 2020 2021 2020 Record in income or loss Cost of service 2020 26 2019 25 2020 - - - 2019 - Distribution expenses 267 267 755 799 444 351 444 351 Administrative expenses 536 551 1,546 1,639 800 733 760 704 Finance costs 200 203 572 606 320 291 310 280 Total 1,003 1,021 2,873 3,044 (Gain) loss from the estimate based on actuarial principles recognized (2,372) (2,670) (2,372) (2,670) Total (2,372) (2,670) (2,372) (2,670) Total (1,369) (1,649) 501 374 As at September 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.1,590 1,400 1,514 1,335

LEASE LIABILITIES. The carrying amounts of lease liabilities and the movement for the ninesix-month period ended September 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 712 515 501 358 Less Payments (5,0743,261) (3,0722,051) Less Decrease from rental reduction (5538) (1) - As at September June 30, 2021 19,657 10,479 21,276 11,344 Less current portion (6,7556,673) (3,6483,602) Lease liabilities net of current portion 12,902 6,831 14,603 7,742 The following are the amounts recognized in profit or loss: In Thousand Baht For the three-month period ended September June 30, 2021 Consolidated Financial Statements Separate Financial Statements Depreciation of right-of-use assets 1,565 775 Interest expense on lease liabilities 211 157 262 178 Expense relating to short-term lease 2,004 1,948 1,369 1,285 Leases of low-value assets 551 527 219 212 Total 4,331 3,407 3,415 2,450 In Thousand Baht For the ninesix-month period ended September June 30, 2021 Consolidated Separate Financial Financial Statements Statements Depreciation of right-of-use assets 4,287 2,327 2,722 1,551 Interest expense on lease liabilities 712 515 501 358 Expense relating to short-term lease 4,392 4,168 2,388 2,220 Leases of low-value assets 881 842 330 315 Total 10,272 7,852 225,941 4,444 21. PROVISION FOR EMPLOYEE BENEFIT OBLIGATIONS Movement of employee benefit obligations for the ninesix-month period ended September June 30, 2021, is shown as follows : The statements of financial position In Thousand Baht Consolidated Separate Financial Financial Statements Statements Employee benefit obligations, at the beginning of the period 60,002 57,894 Plus Current service costs and interest cost 3,015 2,873 1,964 1,870 Less Actual paid of employee benefit obligations - - Less (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,372) Employee benefit obligations, at the end of the period 60,468 58,395 61,966 59,764 The statements of comprehensive income In Thousand Baht Consolidated Financial Statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2021 2020 2021 2020 Record in income or loss Cost of service 11 15 34 38 Distribution expenses 267 266 755 799 222 444 488 533 Administrative expenses 564 573 1,627 1,716 483 801 1,063 1,142 Finance costs 209 212 599 631 178 320 390 419 Total 1,051 1,066 3,015 3,184 (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,457) (2,549) (2,457) Total (2,549) (2,457) (2,549) (2,457) Total (1,498) (1,391) 466 727 895 1,590 1,964 2,117 In Thousand Baht Separate Financial Statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2021 2020 2021 2020 Record in income or loss Cost of service - - - - Distribution expenses 267 267 755 799 221 444 488 533 Administrative expenses 536 551 1,546 1,639 458 760 1,010 1,087 Finance costs 200 203 572 606 168 310 372 403 Total 1,003 1,021 2,873 3,044 (Gain) loss from the estimate based on actuarial principles recognized (2,372) (2,670) (2,372) (2,670) Total (2,372) (2,670) (2,372) (2,670) Total (1,369) (1,649) 501 374 847 1,514 1,870 2,023 As at September 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 nine-month period year ended September 30December 31, 2021, 2020 and 2019 are presented below. In : Thousand Baht Consolidated Financial Statements financial statements Separate Financial Statements As financial statements 2020 2019 2020 2019 Balance as at January 1, 2020 - before adjustment 492 555 492 555 The impacts of the adoption of TFRS16 51,081 - - - Balance as at January 1, 2020 - after adjustment 51,573 555 492 555 Addition during the year - 615 - 615 Accretion of interest 2,469 42 17 42 Payments (3,400) (720) (170) (720) Balance as at December 31, 2020 24,074 13,037 Add Addition - - Add Accretion of interest 712 515 Less Payments (5,074) (3,072) Less Decrease from rental reduction (55) (1) As at September 30, 2021 19,657 10,479 Less 50,642 492 339 492 Less: current portion (6,7552,103) (3,648153) (159) (153) Lease liabilities - net of current portion 12,902 6,831 48,539 339 180 339 The following are the amounts recognized in profit or loss: In Thousand Baht For the three-month period ended September 30, 2021 Consolidated Financial Statements financial statements Separate Financial Statements financial statements 2020 2019 2020 2019 Depreciation of right-of-use assets 1,565 775 2,484 650 169 650 Interest expense on lease liabilities 211 157 Expense relating to short-term lease 2,004 1,948 Leases of low-value assets 551 527 2,469 42 17 42 Total 4,331 3,407 In Thousand Baht For the nine-month period ended September 30, 2021 Consolidated Separate Financial Financial Statements Statements Depreciation of right-of-use assets 4,287 2,327 Interest expense on lease liabilities 712 515 Expense relating to short-term lease 4,392 4,168 Leases of low-value assets 881 842 Total 10,272 7,852 4,953 692 186 692 22. PROVISION FOR EMPLOYEE BENEFIT OBLIGATIONS Movement The movement of provision for employee benefit obligations for the nine-month period ended September 30, 2021, is shown were as follows follow: The statements of financial position In Thousand Baht Consolidated financial statements Separate Financial Financial Statements Statements Employee benefit obligations, financial statements 2020 2019 2020 2019 Provision for defined benefits at the beginning begining balance of the period 60,002 57,894 Plus year 1,140 1,538 1,102 1,528 Benefits paid by the plan - (767) - (767) Past service costs and interest - change a post-employment benefits plan amendment - 85 - 64 Current service costs and interest 402 393 387 377 Actuarial (gain) arising from defined employee benefits plans 204 (109) 200 (100) Provision for defined benefits at ending balance of the year 1,746 1,140 1,689 1,102 Expense recognized in the statements of comprehensive income: Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Past service costs - 85 - 64 Current service cost 3,015 2,873 Less Actual paid Service cost 374 360 360 345 Interest on obligation 28 33 27 32 402 393 387 377 Total 402 478 387 441 On April 5, 2019, the Labour Protection Act has been enacted in the Royal Gazette. The Labour Protection Act includes a requirement that an employee who is terminated after having been employed by the same employer for an uninterrupted period of 20 years or more, receives severance payment of 400 days of wages at the most recent rate, which is increased from the current maximum rate of 300 days. This Act shall come into force after the expiration of thirty days from the enacted date in the Royal Gazette onwards. This change is considered a post-employment benefits plan amendment. The effect of the change is recognized past service costs as expenses in the profit or loss. Actuarial (gain) losses on defined employee benefits plans Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Actuarial losses arising form Changes in demographic assumptions (98) (81) (94) (81) Changes in financial assumptions 254 (33) 249 (24) Experience adjustments 48 5 45 5 Total 204 (109) 200 (100) Sensitivity analysis The results of sensitivity analysis for significant assumptions that affect the present value of the long-term employee benefit obligations - - Less (Gain) loss from the estimate based on actuarial principles recognized (2,549) (2,372) Employee benefit obligationsas at December 31, at the end of the period 60,468 58,395 The statements of comprehensive income In 2020 and 2019 are summarized below: Thousand Baht Consolidated Financial Statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2021 financial statements Separate financial statements 2020 2021 2019 2020 Record in income or loss Cost of service 11 15 34 38 Distribution expenses 267 266 755 799 Administrative expenses 564 573 1,627 1,716 Finance costs 209 212 599 631 Total 1,051 1,066 3,015 3,184 2019 Discount rate Increase 1% (Gain) loss from the estimate based on actuarial principles recognized (2,549171) (2,457114) (2,549161) (2,457106) Total Decrease 1% 203 135 189 125 Salary increase rate Increase 1% 209 151 195 140 Decrease 1% (2,549180) (2,457129) (2,549169) (2,457121) Total Turnover rate Increase 10% (1,498106) (1,391) 466 727 In Thousand Baht Separate Financial Statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2021 2020 2021 2020 Record in income or loss Cost of service - - - - Distribution expenses 267 267 755 799 Administrative expenses 536 551 1,546 1,639 Finance costs 200 203 572 606 Total 1,003 1,021 2,873 3,044 (Gain) loss from the estimate based on actuarial principles recognized (2,37290) (2,67097) (2,37282) (2,670) Total (2,372) (2,670) (2,372) (2,670) Total (1,369) (1,649) 501 374 As Decrease 10% 122 104 111 94 Principal actuarial assumptions at September 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.reporting date 2020 2019 Percentage Percentage Consolidated financial statements Separatefinancial statements Consolidated financial statements Separatefinancial statements Discount rate 1.49 - 2.22 1.49 2.44 - 3.28 2.44 Salary increase rate 2.50 - 5.00 2.50 - 5.00 3.00 - 6.00 3.00 - 6.00 2020 2019 Percentage Percentage Consolidated financial statements Separate financial statements Consolidated financial statements Separate financial statements Employee turnover rate Age under 30 years 15.00 15.00 15.00 15.00 Age between 31 - 40 years 12.50 12.50 15.00 15.00 Age between 41 - 50 years 10.00 10.00 10.00 10.00 Age over 50 years 0.00 - 5.00 0.00 - 5.00 0.00 - 5.00 0.00 - 5.00 Disability rate 0.00 of mortality rate 0.00 of mortality rate 0.00 of mortality rate 0.00 of mortality rate Mortality rate 100.00 of Thai mortality table 2019 100.00 of Thai mortality table 2019 100.00 of Thai mortality table 2019 100.00 of Thai mortality table 2019