Common use of RIGHT-OF-USE ASSETS Clause in Contracts

RIGHT-OF-USE ASSETS. The net book value of right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the three-month period ended March 31, 2020 are presented below. Thousand Baht Consolidated financial statements Separate financial statements Land Vehicle Total Land Vehicle Total Cost Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - Written-off - - - - - - Balance as at March 31, 2020 51,081 844 51,925 - 844 844 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - (158) (158) (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (158) Depreciation for the period (326) (42) (368) - (42) (42) Depreciation - written-off - - - - - - Balance as at March 31, 2020 (326) (200) (526) (200) (200) Net book value Balance as at December 31, 2019 - - - - - - Balance as at January 1, 2020 51,081 686 51,767 - 686 686 Balance as at March 31, 2020 50,755 644 51,399 - 644 644 16. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the three-month period ended March 31, 2020 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 Acquisitions during the period 120 - Disposals and write-off during the period - - Balance as at March 31, 2020 152,762 115,807 Accumulated depreciation Balance as at December 31, 2019 (98,797) (96,426) Depreciation for the period (390) (2) Accumulated depreciation on disposals and write-off - - Balance as at March 31, 2020 (99,187) (96,428) Allowance for impairment of assets Balance as at December 31, 2019 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31, 2020 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 Balance as at March 31, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Related companies Other current payables - - 45 54 Accrued interest expenses Asset payables - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18. LONG-TERM BORROWINGS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Long-term borrowings from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long-term borrowings (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 2018, the company entered into borrowings agreement with a local bank for credit line amount of Baht 210.00 million for the payment electricity from solar energy project from a company. Such borrowings had the fee from management at the rate of 0.5% and the first five years has interest rate MLR-1.50% per annum. Later, MLR-1.25% per annum. The interest is payable on a monthly basis, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 by the various amount as below: 1st - 24th installment is repayable in the amount of Baht 1.35 million each, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares of the Company held by related companies. On January 25, 2019, The company entered into borrowings agreement with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% of the borrowings and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not made), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction of electricity generating sets and equipment, and rights on land in solar power projects (note 14), the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parent.

RIGHT-OF-USE ASSETS. The net book value of right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the threesix-month period ended March 31June 30, 2020 2022 are presented below. Thousand Baht Cost Consolidated financial statements Separate financial Financial statements Land Vehicle Total Land Vehicle Total Cost Balance as at December 31, 2019 2021 321,103,918 23,162,444 Addition 2,785,935 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - WrittenWrite-off - - - - - during the period (Note 21) (281,668,940) - Balance as at March 31June 30, 2020 51,081 844 51,925 - 844 844 2022 42,220,913 23,162,444 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - 2021 (15857,052,316) (158) (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (1586,956,171) Depreciation for the period (3268,784,058) (421,851,596) (368) - (42) (42) Depreciation - writtenWrite-off - - - - - during the period 51,735,111 - Balance as at March 31June 30, 2020 2022 (32614,101,263) (200) (526) (200) (2008,807,767) Net book value Balance as at December 31, 2019 - - - - - - 2021 264,051,602 16,206,273 Balance as at January 1June 30, 2020 51,081 686 51,767 - 686 686 Balance as at March 31, 2020 50,755 644 51,399 - 644 644 2022 28,119,650 14,354,677 16. OTHER INTANGIBLE DEFERRED TAX ASSETS Movements of the other intangible AND DEFERRED TAX LIABILITIES Deferred tax assets for the three-month period ended March 31, 2020 were summarized and deferred tax liabilities as followsfollow : Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 Acquisitions during the period 120 - Disposals and write-off during the period - - Balance as at March 31, 2020 152,762 115,807 Accumulated depreciation Balance as at December 31, 2019 (98,797) (96,426) Depreciation for the period (390) (2) Accumulated depreciation on disposals and write-off - - Balance as at March 31, 2020 (99,187) (96,428) Allowance for impairment of assets Balance as at December 31, 2019 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31, 2020 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 Balance as at March 31, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March June 30, 2022 As at December 31, 2020 2021 As at June 30, 2022 As at December 31, 2019 2021 Deferred tax assets 12,861,547 11,044,791 17,581,830 19,275,451 Deferred tax liabilities (1,801,684,138) (1,482,606,553) (893,173,661) (754,990,490) Deferred tax assets (liabilities) - net (1,788,822,591) (1,471,561,762) (875,591,831) (735,715,039) Changes for the six-month period ended June 30, 2022 was summarized as follows: Ba ht Consolidated financial statements Balance as at Revenue (expenses) during the period Balance as at December 31, 2020 2021 In profit or loss In other June 30, 2022 comprehensive income Deferred tax assets: Trade receivables 7,892,288 2,178,115 - 10,070,403 Provisions for employee benefit 53,961,063 3,630,062 (1,930,019) 55,661,106 Right-of-use assets 135,197 40,441 - 175,638 Others 511,909 24,057 - 535,966 Total 62,500,457 5,872,675 (1,930,019) 66,443,113 Deferred tax liabilities: Gain on fair value measurement of financial assets 1,431,918,928 29,645,221 (352,664,260) 1,754,937,967 Fair value adjustment of fixed assets regarding business combinations 102,143,291 1,815,554 - 100,327,737 Total 1,534,062,219 31,460,775 (352,664,260) 1,855,265,704 Deferred tax assets (liabilities) - net (1,471,561,762) (1,788,822,591) Baht Separate financial statements Balance as at Revenue (expenses) during the period Balance as at December 31, 2019 Related companies Other current payables 2021 In profit or loss In other comprehensive income June 30, 2022 Deferred tax assets: Trade receivables 888,389 (267,527) - 620,862 Provisions for employee benefit 18,251,865 463,484 (1,930,019) 16,785,330 Right-of-use assets 135,197 40,441 - 45 54 Accrued interest expenses Asset payables 175,638 Total 19,275,451 236,398 (1,930,019) 17,581,830 Deferred tax liabilities: Gain on fair value measurement of financial assets 754,990,490 29,645,221 (167,828,392) 893,173,661 Total 754,990,490 29,645,221 (167,828,392) 893,173,661 Deferred tax assets (liabilities) - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18net (735,715,039) (875,591,831) 17. LONGBANK OVERDRAFTS AND SHORT-TERM BORROWINGS LOANS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted ofConsisted of : Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March June 30, 2022 As at December 31, 2020 2021 As at June 30, 2022 As at December 31, 2019 31, 2020 31, 2019 Long2021 Bank overdrafts 27,113,982 2,506,379 - - Short-term borrowings loans from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long4,389,000,000 3,819,000,000 3,130,000,000 2,740,000,000 Total 4,416,113,982 3,821,506,379 3,130,000,000 2,740,000,000 As at June 30, 2022 and December 31, 2021, the Company and its subsidiaries had overdraft and short-term borrowings loan facilities with several local financial institutions amounted to Baht 5,020 million and Baht 4,680 million (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 2018, the company entered into borrowings agreement with a local bank for credit line Separate amount of Baht 210.00 3,510 million for the payment electricity from solar energy project from a companyand Baht 3,450 million), respectively. Such borrowings had the fee from management The interest bears at the rate rates of 0.5MOR and 1.55% - 4.25% per annum and the first five years has interest rate MLR-1.50rates of MOR and 1.55% - 3.00% per annum. Later, MLR-1.25% per annum. The interest is payable on a monthly basisrespectively, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 and guaranteed by the various amount as below: 1st - 24th installment is repayable in the amount of Baht 1.35 million each, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares investment property of the Company held by related companies. On January 25and its subsidiaries, 2019, The company entered into borrowings agreement land with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% construction and buildings of the borrowings Company and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not made), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment its subsidiaries and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction the shares certificates of electricity generating sets associated companies and equipmentshare certificates of subsidiaries as described in Notes 11, 12, 13 and rights on land in solar power projects (note 14), 14 to the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parentinterim financial statements.

RIGHT-OF-USE ASSETS. The net book value of right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the threenine-month period periods ended March 31September 30, 2020 are presented below. : Thousand Baht Consolidated financial statements Separate financial statements Land and land improvement Vehicle Total Land and land improvement Vehicle Total Cost Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - Written-off - - - - - - Balance as at March 31September 30, 2020 51,081 844 51,925 - 844 844 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - (158) (158) - (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (158) Depreciation for the period (326990) (42126) (3681,116) - (42126) (42126) Depreciation - written-off - - - - - - Balance as at March 31September 30, 2020 (326990) (200284) (5261,274) - (284) (200) (200284) Net book value Balance as at December 31, 2019 - - - - - - Balance as at January 1, 2020 51,081 686 51,767 - 686 686 Balance as at March 31September 30, 2020 50,755 644 51,399 50,091 560 50,651 - 644 644 560 560 16. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the threenine-month period periods ended March 31September 30, 2020 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 Acquisitions during the period 120 - 139 19 Disposals and write-off during the period - - Balance as at March 31September 30, 2020 152,762 115,807 152,781 115,826 Accumulated depreciation Balance as at December 31, 2019 (98,797) (96,426) Depreciation for the period (3901,178) (27) Accumulated depreciation on disposals and write-off - - Balance as at March 31September 30, 2020 (99,18799,975) (96,42896,433) Allowance for impairment of assets Balance as at December 31, 2019 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31September 30, 2020 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 Balance as at March 31September 30, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements 33,441 28 As at March As at December As at March As at September 30, 2020 and December 31, 2020 31, 2019 31, 2020 31, 2019 Related companies Other current payables - - 45 54 Accrued interest expenses Asset payables - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18. LONG-TERM BORROWINGS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Long-term borrowings from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long-term borrowings (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 20182019, the company entered into borrowings agreement Company and its subsidiaries had intangible assets which were fully depreciated but they are still in use with a local bank for credit line gross carrying amount of Baht 210.00 million for the payment electricity from solar energy project from a company. Such borrowings had the fee from management at the rate of 0.5% and the first five years has interest rate MLR-1.50% per annum. Later, MLR-1.25% per annum. The interest is payable on a monthly basis, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 by the various amount as below: 1st - 24th installment is repayable in the amount of Baht 1.35 million each, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares of the Company held by related companies. On January 25, 2019, The company entered into borrowings agreement with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% of the borrowings and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not made), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction of electricity generating sets and equipment, and rights on land in solar power projects (note 14), the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parent.Baht

RIGHT-OF-USE ASSETS. The net book value of right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the threenine-month period periods ended March 31September 30, 2020 are presented below. : Thousand Baht Consolidated financial statements Separate financial statements Land and land improvement Vehicle Total Land and land improvement Vehicle Total Cost Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - Written-off - - - - - - Balance as at March 31September 30, 2020 51,081 844 51,925 - 844 844 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - (158) (158) - (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (158) Depreciation for the period (326990) (42126) (3681,116) - (42126) (42126) Depreciation - written-off - - - - - - Balance as at March 31September 30, 2020 (326990) (200284) (5261,274) - (284) (200) (200284) Net book value Balance as at December 31, 2019 - - - - - - Balance as at January 1, 2020 51,081 686 51,767 - 686 686 Balance as at March 31September 30, 2020 50,755 644 51,399 50,091 560 50,651 - 644 644 560 560 16. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the threenine-month period periods ended March 31September 30, 2020 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 Acquisitions during the period 120 - 139 19 Disposals and write-off during the period - - Balance as at March 31September 30, 2020 152,762 115,807 152,781 115,826 Accumulated depreciation Balance as at December 31, 2019 (98,797) (96,426) Depreciation for the period (3901,178) (27) Accumulated depreciation on disposals and write-off - - Balance as at March 31September 30, 2020 (99,18799,975) (96,42896,433) Allowance for impairment of assets Balance as at December 31, 2019 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31September 30, 2020 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 Balance as at March 31September 30, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements 33,441 28 As at March As at December As at March As at September 30, 2020 and December 31, 2020 31, 2019 31, 2020 31, 2019 Related companies Other current payables - - 45 54 Accrued interest expenses Asset payables - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18. LONG-TERM BORROWINGS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Long-term borrowings from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long-term borrowings (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 20182019, the company entered into borrowings agreement Company and its subsidiaries had intangible assets which were fully depreciated but they are still in use with a local bank for credit line gross carrying amount of Baht 210.00 million for the payment electricity from solar energy project from a company. Such borrowings had the fee from management at the rate of 0.5% and the first five years has interest rate MLR-1.50% per annum. Later, MLR-1.25% per annum. The interest is payable on a monthly basis, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 by the various amount as below: 1st - 24th installment is repayable in the amount of Baht 1.35 million each, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares of the Company held by related companies. On January 25, 2019, The company entered into borrowings agreement with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% of the borrowings and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not made), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction of electricity generating sets and equipment, and rights on land in solar power projects (note 14), the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parent.Baht

RIGHT-OF-USE ASSETS. The net book value Movements of the right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the three-month period ended March 31, 2020 are presented below. Thousand Baht Consolidated financial statements Separate financial statements Land Vehicle Total Land Vehicle Total Cost Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - Written-off - - - - - - Balance as at March 31, 2020 51,081 844 51,925 - 844 844 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - (158) (158) (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (158) Depreciation for the period (326) (42) (368) - (42) (42) Depreciation - written-off - - - - - - Balance as at March 31, 2020 (326) (200) (526) (200) (200) Net book value Balance as at December 31, 2019 - - - - - - Balance as at January 1, 2020 51,081 686 51,767 - 686 686 Balance as at March 31, 2020 50,755 644 51,399 - 644 644 16. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the three-month period ended March 31, 2020 2021 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 2020 51,925 844 Addition during the period - - Written-off during the period - - Balance as at March 31, 2021 51,925 844 Accumulated depreciation Balance as at December 31, 2020 (2,642) (327) Depreciation for the period (630) (42) Depreciation - written-off - - Balance as at March 31, 2021 (3,272) (369) Net book value Balance as at December 31, 2020 42,283 517 Balance as at March 31, 2021 48,653 475 14. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the three-month period ended March 31, 2021 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2020 152,781 115,826 Acquisitions during the period 120 - - Disposals and write-off during the period - - Balance as at March 31, 2020 152,762 115,807 2021 152,781 115,826 Accumulated depreciation amortization Balance as at December 31, 2019 2020 (98,797100,370) (96,42696,436) Depreciation amortization for the period (390395) (23) Accumulated depreciation amortization on disposals and write-off - - Balance as at March 31, 2020 2021 (99,187100,765) (96,42896,439) Allowance for impairment of assets Balance as at December 31, 2019 2020 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31, 2020 2021 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 2020 33,046 25 Balance as at March 31, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements 2021 32,651 22 As at March As at December As at March As at 31, 2021 and December 31, 2020 31, 2019 31, 2020 31, 2019 Related companies Other current payables - - 45 54 Accrued interest expenses Asset payables - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18. LONG-TERM BORROWINGS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Long-term borrowings from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long-term borrowings (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 20182020, the company entered into borrowings agreement Group had intangible assets which were fully depreciated but they are still in use with a local bank for credit line gross carrying amount of Baht 210.00 0.46 million for the payment electricity from solar energy project from a companyand Baht 0.42 million, respectively. Such borrowings had the fee from management at the rate of 0.5% and the first five years has interest rate MLR-1.50% per annum. Later, MLR-1.25% per annum. The interest is payable on a monthly basis, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 by the various amount as below: 1st - 24th installment is repayable in the (Separate financial statement amount of Baht 1.35 0.46 million eachand Baht 0.42 million, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares of the Company held by related companies. On January 25, 2019, The company entered into borrowings agreement with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% of the borrowings and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not maderespectively), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction of electricity generating sets and equipment, and rights on land in solar power projects (note 14), the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parent.

RIGHT-OF-USE ASSETS. The net book value of right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the threesix-month period periods ended March 31June 30, 2020 are presented below. : Thousand Baht Consolidated financial statements Separate financial statements Land and land improvement Vehicle Total Land and land improvement Vehicle Total Cost Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - Written-off - - - - - - Balance as at March 31June 30, 2020 51,081 844 51,925 - 844 844 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - (158) (158) - (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (158) Depreciation for the period (326656) (4284) (368) - (42740) (4284) (84) Depreciation - written-off - - - - - - Balance as at March 31June 30, 2020 (326656) (200242) (526898) - (242) (200) (200242) Net book value Balance as at December 31, 2019 - - - - - - Balance as at January 1, 2020 51,081 686 51,767 - 686 686 Balance as at March 31June 30, 2020 50,755 644 51,399 50,425 602 51,027 - 644 644 602 602 16. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the threesix-month period periods ended March 31June 30, 2020 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 Acquisitions during the period 120 - Disposals and write-off during the period - - Balance as at March 31June 30, 2020 152,762 115,807 Accumulated depreciation Balance as at December 31, 2019 (98,797) (96,426) Depreciation for the period (390784) (24) Accumulated depreciation on disposals and write-off - - Balance as at March 31June 30, 2020 (99,18799,581) (96,42896,430) Allowance for impairment of assets Balance as at December 31, 2019 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31June 30, 2020 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 Balance as at March 31June 30, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements 33,816 12 As at March As at December As at March As at June 30, 2020 and December 31, 2020 31, 2019 31, 2020 31, 2019 Related companies Other current payables - - 45 54 Accrued interest expenses Asset payables - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18. LONG-TERM BORROWINGS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Long-term borrowings from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long-term borrowings (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 20182019, the company entered into borrowings agreement Company and its subsidiaries had intangible assets which were fully depreciated but they are still in use with a local bank for credit line gross carrying amount of Baht 210.00 0.46 million and Baht 0.41 million, respectively. (for the payment electricity from solar energy project from a company. Such borrowings had the fee from management at the rate of 0.5% Company amounting to Baht 0.46 million and the first five years has interest rate MLR-1.50% per annum. LaterBaht 0.41 million, MLR-1.25% per annum. The interest is payable on a monthly basis, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 by the various amount as below: 1st - 24th installment is repayable in the amount of Baht 1.35 million each, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares of the Company held by related companies. On January 25, 2019, The company entered into borrowings agreement with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% of the borrowings and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not maderespectively), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction of electricity generating sets and equipment, and rights on land in solar power projects (note 14), the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parent.

RIGHT-OF-USE ASSETS. The net book value of right-of-use assets related to land, building, leasehold and equipment lease contracts and the movement for the three-month period ended March 31, 2020 are presented below. Thousand Baht Consolidated financial statements Separate financial statements Land Vehicle Total Land Vehicle Total Cost Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 51,081 844 51,925 - 844 844 Balance as at January 1, 2020 51,081 844 51,925 - 844 844 Addition - - - - - - Written-off - - - - - - Balance as at March 31, 2020 51,081 844 51,925 - 844 844 Accumulated depreciation Balance as at December 31, 2019 - - - - - - Effects of the adoption of TFRS16 as at January 1, 2020 - (158) (158) - (158) (158) Balance as at January 1, 2020 - (158) (158) - (158) (158) Depreciation for the period (326) (42) (368) - (42) (42) Depreciation - written-off - - - - - - Balance as at March 31, 2020 (326) (200) (526) - (200) (200) Net book value Balance as at December 31, 2019 - - - - - - Balance as at January 1, 2020 51,081 686 51,767 - 686 686 Balance as at March 31, 2020 50,755 644 51,399 - 644 644 16. OTHER INTANGIBLE ASSETS Movements of the other intangible assets for the three-month period ended March 31, 2020 were summarized as follows: Thousand Baht Consolidated financial statements Separate financial statements At cost Balance as at December 31, 2019 152,642 115,807 Acquisitions during the period 120 - Disposals and write-off during the period - - Balance as at March 31, 2020 152,762 115,807 Accumulated depreciation Balance as at December 31, 2019 (98,797) (96,426) Depreciation for the period (390) (2) Accumulated depreciation on disposals and write-off - - Balance as at March 31, 2020 (99,187) (96,428) Allowance for impairment of assets Balance as at December 31, 2019 (19,365) (19,365) Loss on impairment of asset for the period - - Balance as at March 31, 2020 (19,365) (19,365) Net book value Balance as at December 31, 2019 34,480 16 Balance as at March 31, 2020 34,210 14 17. TRADE AND OTHER CURRENT PAYABLES Trade and other current payables consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Related companies Other current payables - - 45 54 Accrued interest expenses Asset payables - - 684 - Shares payables - - 41,000 - Total trade and other current payables - - 41,729 54 Other companies Trade accounts payable 1 1 1 1 Other current payables Accrued expenses 4,185 1,359 541 407 Retention 838 757 84 3 Others 3,605 5,788 3,500 3,520 Total other current payables 8,628 7,904 4,125 3,930 Total trade and other current payables 8,629 7,905 4,126 3,931 Total 8,629 7,905 45,855 3,985 18. LONG-TERM BORROWINGS FROM FINANCIAL INSTITUTIONS Long-term borrowings consisted of: Thousand Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December 31, 2020 31, 2019 31, 2020 31, 2019 Long-term borrowings from financial institutions 210,891 220,073 - - Deferred borrowings management fee under effective rate (891) (948) - - Less Current portion of long-term borrowings (37,639) (37,022) - - Net 172,361 182,103 - - Subsidiary On July 10, 2018, the company entered into borrowings agreement with a local bank for credit line amount of Baht 210.00 million for the payment electricity from solar energy project from a company. Such borrowings had the fee from management at the rate of 0.5% and the first five years has interest rate MLR-1.50% per annum. Later, MLR-1.25% per annum. The interest is payable on a monthly basis, the principal is repayable on a monthly basis through 143 installments, commenced in September 2018 by the various amount as below: 1st - 24th installment is repayable in the amount of Baht 1.35 million each, Baht 1.40 million for the 25th-60th installment, Baht 1.50 million for 61st-108th installment, Baht 1.50 million for 109th-142th installment and the remaining for the 143th installment. Such borrowings are guaranteed by buildings, power generation and equipment, and the right on land in solar energy projects, (Note 14) bank deposits, and ordinary shares and preferred shares of the Company held by related companies. On January 25, 2019, The company entered into borrowings agreement with a local bank for credit amount of Baht 180.00 million to be used in supporting the 5 megawatt electricity current generating plants project in the type of solar power plant installed on the 0.25% of the borrowings and bear interest at the rate of BBL's MLR-2.15% per annum. At the agreement date, BBL's MLR is equal to 6.25% per annum. Interest is payable every end of month. The principal is repayable within 10 years from the first withdrawal date, (as at the date of agreement, the withdrawal is not made), the principal will be paid by 120 monthly installments in the amount of Baht 1.84 million each for 1st-119th installment and the remaining for the 120th installment, commenced from the first withdrawal month. The borrowings are guaranteed by construction of electricity generating sets and equipment, and rights on land in solar power projects (note 14), the issued and paid-up 750,000 shares issued, bank deposits and rights to receive payments under the electricity current distribution agreement as well as the parent.