Common use of Other Matter Clause in Contracts

Other Matter. The consolidated statements of financial position of Green Resources Public Company Limited and its subsidiaries, and the separate statements of financial position of Green Resources Public Company Limited as at December 31, 2019, presented herewith for comparative information, were audited by another auditor who expressed an unqualified opinion in his report dated February 26, 2020, the consolidated statements of comprehensive income for the three-month and six-month periods ended June 30, 2019, changes in shareholders’ equity and consolidated cash flows for the six-month period ended June 30, 2019 of Green Resources Public Company Limited and its subsidiaries, and the separate statements of comprehensive income for the three-month and six-month periods ended June 30, 2019, changes in shareholders’ equity and cash flows for the six-month period ended June 30, 2019 of Green Resources Public Company Limited, presented herewith for comparative information, were reviewed by another auditor who stated that nothing had come to his attention that caused him to believe that the interim financial information was not prepared, in all material respects, in accordance with Thai Accounting Standard No.34 “Interim Financial Reporting” in his report dated August 9, 2019. Dharmniti Auditing Company Limited Bangkok, Thailand Augest 11, 2020 (Miss Xxxxxxxx Xxxxxxxxxx) Certified Public Accountant Registration No. 10769 "UNAUDITED"‌ "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION AS AT JUNE 30, 2020 ASSETS Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Current assets Cash and cash equivalents 5,686 9,299 2,436 3,608 Trade and other current receivables Related companies 5.4, 6 8,545 9,215 11,194 8,287 Other companies 6 47,952 52,725 4,225 6,642 Short-term loan related company 5.4 30,000 - 30,000 - Inventories 7 7,629 - 7,099 - Costs of property development projects 8 100,203 102,589 21,838 23,027 Current tax assets 106 425 97 368 Other current financial assets 9 1,878 - 1,878 - Total current assets 201,999 174,253 78,767 41,932 Non-current assets Other non-current financial asset 4, 11 46,939 - 46,939 - Bank deposits pledged as collateral 8,968 8,041 - - Investment in subsidiaries 10 - - 256,857 164,162 Other long-term investments 4, 11 - 46,939 - 46,939 Long-term loans Related companies 5.4 58,000 89,250 184,637 294,400 Other companies 12 3,875 4,602 - - Investment property 13 119,499 121,840 119,499 121,840 Property, plant and equipment 14 583,486 599,340 77,150 80,115 Right-of-use assets 15 51,027 - 602 - Intangible assets 16 33,816 34,480 12 16 Deferred tax assets 122 122 - - Other non-current assets 825 831 13 13 Total non-current assets 906,557 905,445 685,709 707,485 Total assets 1,108,556 1,079,698 764,476 749,417 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT JUNE 30, 2020 LIABILITIES AND SHAREHOLDERS' EQUITY Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Current liabilities Trade and other current payables Related companies 5.4, 17 - - 1,045 54 Other companies 17 8,312 7,905 5,267 3,931 Advance received under agreement to buy and to sell 3,348 1,961 1,543 575 Current portion of long-term borrowings 18 36,981 37,022 - - Current portion of lease liabilities 4, 19 2,067 153 156 153 Short-term borrowings from related company 5.4 - - 31,519 - Total current liabilities 50,708 47,041 39,530 4,713 Non-current liabilities Long-term borrowings from financial institutions 18 193,790 182,103 - - Lease liabilities 4, 19 49,325 339 260 339 Non-current provisions for employee benefit 1,344 1,140 1,301 1,102 Total non-current liabilities 244,459 183,582 1,561 1,441 Total liabilities 295,167 230,623 41,091 6,154 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT JUNE 30, 2020 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Shareholders’ equity Share capital Authorized share capital 818,024,729 ordinary shares, Baht 1.00 each 818,025 818,025 818,025 818,025 Issued and paid share capital 818,024,729 ordinary shares, Baht 1.00 each 818,025 818,025 818,025 818,025 Share premium on ordinary shares 624,226 624,226 624,226 624,226 Surpluses (deficits) from change in the ownership interest in subsidiary 66 (1,738) - - Retained earnings Appropriated Legal reserve 9,834 9,834 9,834 9,834 Unappropriated (697,855) (698,661) (728,700) (708,822) Total equity attributable to owners of the parent 754,296 751,686 723,385 743,263 Non-controlling interests 59,093 97,389 - - Total shareholders' equity 813,389 849,075 723,385 743,263 Total liabilities and shareholders' equity 1,108,556 1,079,698 764,476 749,417 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2020 Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 1,957 2,138 9,892 807 9,008 23,802 6,503 2,646 3,857 - 3,857 598 2,486 10,481 382 10,976 24,923 2,093 3,504 (1,411) - (1,411) 595 2,138 972 499 6,927 11,131 201 319 (118) - (118) 598 2,463 868 168 8,940 13,037 (2,865) 994 (3,859) - (3,859) Note Revenues Revenues from sales Revenues from rental and services 5.3 Revenues from electricity current distribution Interest revenue 5.3 Gain on re-measurement fair value of financial assets Other Income Total revenues Expenses Cost of sales Cost of rental and service Cost of electricity current distribution Cost of distribution Administrative expenses 5.3 Total expenses Profit (loss) from operating activities Finance costs 5.3 Profit (loss) before income tax Income tax expenses Profit (loss) for the period Other comprehensive income Item that will not be reclassified subsequently to profit or loss Gains on re-measurements of defined benefit plans Other comprehensive income (loss) for the period Total comprehensive income (expenses) for the period 2,240 2,259 22,156 1,533 188 1,929 30,305 690 2,951 22,208 1,091 - 76 27,016 650 3,009 2,353 3,234 188 1,898 11,332 690 3,411 2,246 3,766 - 59 10,172 - - 3,857 109 109 (1,302) - - (118) 100 100 (3,759) Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME (CONT.) FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2020 Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Note Profit (loss) attributable to: Owners of the Company Non-controlling interests 1,982 1,875 3,857 (3,751) 2,340 (1,411) (118) - (118) (3,859) -

Other Matter. The consolidated statements of financial position of Green Resources Public Company Limited and its subsidiaries, and the separate statements of financial position of Green Resources Public Company Limited as at December 31, 20192019 , presented herewith for comparative information, were audited by another auditor who expressed an unqualified opinion in his report dated February 26, 2020, the consolidated statements of comprehensive income for the three-month and sixnine-month periods ended June September 30, 20192019 , changes in shareholders’ equity and consolidated cash flows for the sixnine-month period ended June September 30, 2019 of Green Resources Public Company Limited and its subsidiaries, and the separate statements of comprehensive income for the three-month and sixnine-month periods ended June September 30, 20192019 , changes in shareholders’ equity and cash flows for the sixnine-month period ended June September 30, 2019 of Green Resources Public Company Limited, presented herewith for comparative information, were reviewed by another auditor who stated that nothing had come to his attention that caused him to believe that the interim financial information was not prepared, in all material respects, in accordance with Thai Accounting Standard No.34 “Interim Financial Reporting” in his report dated August 9November 8, 2019. Dharmniti Auditing Company Limited Bangkok, Thailand Augest 11, 2020 (Miss Xxxxxxxx Xxxxxxxxxx) Certified Public Accountant Registration No. 10769 Dharmniti Auditing Company Limited Bangkok, Thailand November 11, 2020 "UNAUDITED"‌ "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION AS AT JUNE SEPTEMBER 30, 2020 ASSETS Thousand Baht Consolidated financial statements Separate financial statements As at June September As at December As at June September As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Current assets Cash and cash equivalents 5,686 10,552 9,299 2,436 5,361 3,608 Trade and other current receivables Related companies 4, 5.4, 6 8,545 9,215 11,194 8,287 Other companies 6 47,952 52,725 4,225 6,642 60,516 61,940 19,761 14,929 Short-term loan related company 5.4 30,000 - 30,000 - Inventories 7 7,629 6,708 - 7,099 6,320 - Costs of property development projects 8 100,203 98,197 102,589 21,838 21,243 23,027 Current tax assets 106 190 425 97 180 368 Other current financial assets 9 1,878 8,100 - 1,878 8,100 - Total current assets 201,999 214,263 174,253 78,767 90,965 41,932 Non-current assets Other non-current financial asset 4, 11 46,939 - 46,939 - Bank deposits pledged as collateral 8,968 9,888 8,041 - - Investment in subsidiaries 10 - - 256,857 164,162 Other long-term investments 4, 11 - 46,939 - 46,939 Long-term loans Related to related companies 5.4 58,000 51,000 89,250 184,637 175,137 294,400 Other Long-term loans to other companies 12 3,875 3,512 4,602 - - Investment property 13 119,499 118,315 121,840 119,499 118,315 121,840 Property, plant and equipment 14 583,486 576,152 599,340 77,150 75,722 80,115 Right-of-use assets 15 51,027 50,651 - 602 560 - Intangible assets 16 33,816 33,441 34,480 12 28 16 Deferred tax assets 122 122 - - Other non-current assets 825 50 831 13 14 13 Total non-current assets 906,557 890,070 905,445 685,709 673,572 707,485 Total assets 1,108,556 1,104,333 1,079,698 764,476 764,537 749,417 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT JUNE SEPTEMBER 30, 2020 LIABILITIES AND SHAREHOLDERS' EQUITY Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Current liabilities Trade and other current payables Related companies 5.4, 17 - - 1,045 54 Other companies 17 8,312 7,905 5,267 3,931 Advance received under agreement to buy and to sell 3,348 1,961 1,543 575 Current portion of long-term borrowings 18 36,981 37,022 - - Current portion of lease liabilities 4, 19 2,067 153 156 153 Short-term borrowings from related company 5.4 - - 31,519 - Total current liabilities 50,708 47,041 39,530 4,713 Non-current liabilities Long-term borrowings from financial institutions 18 193,790 182,103 - - Lease liabilities 4, 19 49,325 339 260 339 Non-current provisions for employee benefit 1,344 1,140 1,301 1,102 Total non-current liabilities 244,459 183,582 1,561 1,441 Total liabilities 295,167 230,623 41,091 6,154 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT JUNE 30, 2020 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Shareholders’ equity Share capital Authorized share capital 818,024,729 ordinary shares, Baht 1.00 each 818,025 818,025 818,025 818,025 Issued and paid share capital 818,024,729 ordinary shares, Baht 1.00 each 818,025 818,025 818,025 818,025 Share premium on ordinary shares 624,226 624,226 624,226 624,226 Surpluses (deficits) from change in the ownership interest in subsidiary 66 (1,738) - - Retained earnings Appropriated Legal reserve 9,834 9,834 9,834 9,834 Unappropriated (697,855) (698,661) (728,700) (708,822) Total equity attributable to owners of the parent 754,296 751,686 723,385 743,263 Non-controlling interests 59,093 97,389 - - Total shareholders' equity 813,389 849,075 723,385 743,263 Total liabilities and shareholders' equity 1,108,556 1,079,698 764,476 749,417 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2020 Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 1,957 2,138 9,892 807 9,008 23,802 6,503 2,646 3,857 - 3,857 598 2,486 10,481 382 10,976 24,923 2,093 3,504 (1,411) - (1,411) 595 2,138 972 499 6,927 11,131 201 319 (118) - (118) 598 2,463 868 168 8,940 13,037 (2,865) 994 (3,859) - (3,859) Note Revenues Revenues from sales Revenues from rental and services 5.3 Revenues from electricity current distribution Interest revenue 5.3 Gain on re-measurement fair value of financial assets Other Income Total revenues Expenses Cost of sales Cost of rental and service Cost of electricity current distribution Cost of distribution Administrative expenses 5.3 Total expenses Profit (loss) from operating activities Finance costs 5.3 Profit (loss) before income tax Income tax expenses Profit (loss) for the period Other comprehensive income Item that will not be reclassified subsequently to profit or loss Gains on re-measurements of defined benefit plans Other comprehensive income (loss) for the period Total comprehensive income (expenses) for the period 2,240 2,259 22,156 1,533 188 1,929 30,305 690 2,951 22,208 1,091 - 76 27,016 650 3,009 2,353 3,234 188 1,898 11,332 690 3,411 2,246 3,766 - 59 10,172 - - 3,857 109 109 (1,302) - - (118) 100 100 (3,759) Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME (CONT.) FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2020 Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Note Profit (loss) attributable to: Owners of the Company Non-controlling interests 1,982 1,875 3,857 (3,751) 2,340 (1,411) (118) - (118) (3,859) -2020

Other Matter. The consolidated statements of financial position of Green Resources Public Company Limited and its subsidiaries, and the separate statements of financial position of Green Resources Public Company Limited as at December 31, 2019, presented herewith for which are included as comparative information, were audited by another auditor who expressed an unqualified opinion thereon in his report dated February 26, 2020. Furthermore, the consolidated statements of comprehensive income for the three-month and six-month periods ended June 30, 2019income, changes in shareholders’ equity and consolidated cash flows for the six-month period ended June 30, 2019 of Green Resources Public Company Limited and its subsidiaries, and the separate statements of comprehensive income for the three-month and six-month periods ended June 30, 2019income, changes in shareholders’ equity and cash flows for the six-month period ended June 30, 2019 of Green Resources Public Company Limited, presented herewith for the three-month period ended March 31, 2019, which are included as comparative information, were reviewed by another auditor who stated that nothing had come to his attention that caused him to believe that the interim financial information was not prepared, in all material respects, in accordance with Thai Accounting Standard No.34 “Interim Financial Reporting” expressed an unmodified conclusion thereon in his report dated August 9May 10, 2019. Dharmniti Auditing Company Limited Bangkok, Thailand Augest May 11, 2020 (Miss Xxxxxxxx Xxxxxxxxxx) Certified Public Accountant Registration No. 10769 "UNAUDITED"‌ UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION AS AT JUNE 30MARCH 31, 2020 ASSETS Thousand Baht Consolidated financial statements Separate financial statements As at June March As at December As at June March As at December Note 3031, 2020 31, 2019 3031, 2020 31, 2019 Current assets Cash and cash equivalents 5,686 10,300 9,299 2,436 6,121 3,608 Trade and other current receivables Related companies 5.46.4, 6 8,545 7 10,573 9,215 11,194 11,983 8,287 Other companies 6 47,952 7 54,725 52,725 4,225 7,528 6,642 Short-term loan related company 5.4 30,000 Deposit receivable and project guarantee 8 - 30,000 - Inventories 7 7,629 - 7,099 - Costs of property development projects 8 100,203 9 102,161 102,589 21,838 22,433 23,027 Current tax assets 106 70 425 97 61 368 Other current financial assets 9 1,878 - 1,878 - Total current assets 201,999 177,829 174,253 78,767 48,126 41,932 Non-current assets Other non-current financial asset 4, 11 46,939 - 46,939 - Bank deposits pledged as collateral 8,968 8,041 8,041 - - Investment in subsidiaries 10 - - 256,857 256,311 164,162 Other long-term investments 4, 11 - 46,939 - 46,939 Long-term loans Related companies 5.4 58,000 6.4 89,250 184,637 89,250 252,387 294,400 Other companies 12 3,875 4,239 4,602 - - Investment property 13 119,499 120,669 121,840 119,499 120,669 121,840 Property, plant and equipment 14 583,486 591,184 599,340 77,150 78,580 80,115 Right-of-use assets 15 51,027 51,399 - 602 644 - Intangible assets 16 33,816 34,210 34,480 12 14 16 Deferred tax assets 122 122 - - Other non-current assets 825 826 831 13 12 13 Total non-current assets 906,557 946,879 905,445 685,709 755,556 707,485 Total assets 1,108,556 1,124,708 1,079,698 764,476 803,682 749,417 "UNAUDITED" Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT JUNE 30, 2020 LIABILITIES AND SHAREHOLDERS' EQUITY Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 MARCH 31, 2019 30, 2020 31, 2019 Current liabilities Trade and other current payables Related companies 5.4, 17 - - 1,045 54 Other companies 17 8,312 7,905 5,267 3,931 Advance received under agreement to buy and to sell 3,348 1,961 1,543 575 Current portion of long-term borrowings 18 36,981 37,022 - - Current portion of lease liabilities 4, 19 2,067 153 156 153 Short-term borrowings from related company 5.4 - - 31,519 - Total current liabilities 50,708 47,041 39,530 4,713 Non-current liabilities Long-term borrowings from financial institutions 18 193,790 182,103 - - Lease liabilities 4, 19 49,325 339 260 339 Non-current provisions for employee benefit 1,344 1,140 1,301 1,102 Total non-current liabilities 244,459 183,582 1,561 1,441 Total liabilities 295,167 230,623 41,091 6,154 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT JUNE 30, 2020 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Thousand Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2020 31, 2019 30, 2020 31, 2019 Shareholders’ equity Share capital Authorized share capital 818,024,729 ordinary shares, Baht 1.00 each 818,025 818,025 818,025 818,025 Issued and paid share capital 818,024,729 ordinary shares, Baht 1.00 each 818,025 818,025 818,025 818,025 Share premium on ordinary shares 624,226 624,226 624,226 624,226 Surpluses (deficits) from change in the ownership interest in subsidiary 66 (1,738) - - Retained earnings Appropriated Legal reserve 9,834 9,834 9,834 9,834 Unappropriated (697,855) (698,661) (728,700) (708,822) Total equity attributable to owners of the parent 754,296 751,686 723,385 743,263 Non-controlling interests 59,093 97,389 - - Total shareholders' equity 813,389 849,075 723,385 743,263 Total liabilities and shareholders' equity 1,108,556 1,079,698 764,476 749,417 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2020 Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 1,957 2,138 9,892 807 9,008 23,802 6,503 2,646 3,857 - 3,857 598 2,486 10,481 382 10,976 24,923 2,093 3,504 (1,411) - (1,411) 595 2,138 972 499 6,927 11,131 201 319 (118) - (118) 598 2,463 868 168 8,940 13,037 (2,865) 994 (3,859) - (3,859) Note Revenues Revenues from sales Revenues from rental and services 5.3 Revenues from electricity current distribution Interest revenue 5.3 Gain on re-measurement fair value of financial assets Other Income Total revenues Expenses Cost of sales Cost of rental and service Cost of electricity current distribution Cost of distribution Administrative expenses 5.3 Total expenses Profit (loss) from operating activities Finance costs 5.3 Profit (loss) before income tax Income tax expenses Profit (loss) for the period Other comprehensive income Item that will not be reclassified subsequently to profit or loss Gains on re-measurements of defined benefit plans Other comprehensive income (loss) for the period Total comprehensive income (expenses) for the period 2,240 2,259 22,156 1,533 188 1,929 30,305 690 2,951 22,208 1,091 - 76 27,016 650 3,009 2,353 3,234 188 1,898 11,332 690 3,411 2,246 3,766 - 59 10,172 - - 3,857 109 109 (1,302) - - (118) 100 100 (3,759) Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" GREEN RESOURCES PUBLIC COMPANY LIMITED AND SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME (CONT.) FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2020 Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Note Profit (loss) attributable to: Owners of the Company Non-controlling interests 1,982 1,875 3,857 (3,751) 2,340 (1,411) (118) - (118) (3,859) -2020