Events After the Reporting Period Clause Samples

Events After the Reporting Period. Events after the Balance Sheet date are those events, both favourable and unfavourable, that occur between the end of the reporting period and the date when the Statement of Accounts is authorised for issue. Two types of events can be identified:

Events After the Reporting Period. For the Company For the subsidiary company - Chiang Mai Ram Hospital Co., Ltd.

Events After the Reporting Period. For the Company 1) Dividend payment To approved the dividend payment for the operating result from January 1, 2022 to December 31, 2022 at Baht 0.055 per share to shareholders of 13,576.01 million ordinary shares amounting to Baht 746.68 million. The shareholders whose names appear in the Share Register as at May 9, 2023, shall be entitled to receive the dividend. The dividend will be paid to the shareholders on May 26, 2023. 2) Decrease of the registered capital of the Company To approved to decreased registered capital is amount of Baht 101,235,022.40, by reducing unsold ordinary shares in the amount not exceeding 1,012,350,224 share shares with a par value of Baht 0.10 from the original registered capital Baht 1,601,968,383.00 to Baht 1,500,733,360.60. At the Annual General Meeting of Shareholder’s subsidiary company for the year 2023, held on April 27, 2023, had the resolutions as follows: 1) Decrease of the registered capital of the subsidiary To approve the reduction of registered capital from Baht 408,433,330.00 to Baht 402,312,500.00 by writing off the number of unissued shares of the subsidiary in the amount of 61,208,300 shares at a par value of Baht 0.10 per share. The subsidiary is in the process of registering the capital reduction with the Department of Business Development, Ministry of Commerce. 2) Increase of the registered capital of the subsidiary To approve the increase of registered capital of Baht 4,800,000.00 from Baht 402,312,500.00 to Baht 407,112,500.00 in registered capital by issuing 48,000,000 capital increase ordinary shares with a par value of Baht 0.10 per share. The subsidiary is in the process of registering the capital increase with the Department of Business Development, Ministry of Commerce and has approved the allocation of capital increase shares under a general mandate to private placement At the annual general meeting of the shareholder’s subsidiary company for the year 2023 held on April 22, 2023 approved to pay dividend for the year 2022 from the operating result since January 1, 2022 to December 31, 2022 at Baht 5.00 per share amounting to Baht 200.00 million. The subsidiary will be pay the dividend to shareholders on August 2023.

Events After the Reporting Period. Accord to the minutes of the shareholder’s meeting 2024 held on April 25, 2024 the meeting had a resolution to approve paying the dividend in cash of Baht 0.05 per share, total amount 1.25 million share in total amount Baht 62.26 million and paid the dividend on May 20, 2024.

Events After the Reporting Period. 19.1 On April 9, 2021, the Company entered into share purchase agreement with a group of existing shareholders of DN Broadcast Company Limited (“DN”) by purchasing all 50 million ordinary shares or 100% of all shares in such company at the total amount of Baht 5 million and accepted the transfer of claims to receive the loan repayment and the interest from accounts payable of such company at the total amount of Baht 2,382 million. The Company had to pay the compensation in accepting the transfer of such claims at the amount approximately of Baht 1,055 million to accounts payable of such company. The total value of investment was about Baht 1,060 million and received the shares from the existing shareholders of DN as well as the loan and interest repayment claims from the creditors of DN. As such, DN has become a subsidiary of the Company. 19.2 On April 30, 2021, the Annual Shareholders’ Meeting of the Company had the significant resolutions as follows: a) To approve the retained earnings allocation as legal reserve amounted Baht 12.7 million and to pay the dividend to the shareholders from the profit of the year 2020 at Baht 0.2070 per share, totaled Baht 125.7 million. The dividend payment in cash will be scheduled on May 28, 2021. b) To approve the registered capital decrease of the Company from Baht 451,419,917 to Baht 390,670,377.50 by cutting off the registered shares that had not been issued for 121,499,079 shares at par value of Baht 0.50 per share. c) To approve the registered capital increase of the Company amounted Baht 2,059,916 from Baht 390,670,377.50 to Baht 392,730,293.50 by issuing the capital increase ordinary shares not over 4,119,832 shares at par value of Baht 0.50 per share to support the right adjustment of convertible debentures that grant the right to convert into ordinary shares of the Company.

Events After the Reporting Period. On April 8, 2019, the Annual General Meeting of the Company’s shareholders passed a resolution to approve the payment of dividends from the operation for the year 2018 of Baht 0.50 per share. The dividends of Baht 238.49 million were paid to the shareholders on April 29, 2019.

Events After the Reporting Period. On April 8, 2021, the Stock Exchange of Thailand allows trading on POST’s. As the Stock Exchange of Thailand (SET) announces that the securities of Bangkok Post Public Company Limited (POST) are subject to possible delisting (NC Stage 1), as the financial statements of both company for the year ended 2020 show that the equity are negative, since March 8, 2021 and posts NC (Non-Compliance) sign and SP (Suspension) sign on securities of POST. Later, the company informed the business rehabilitation plan that beneficial to the company and shareholders as follows;

Events After the Reporting Period. Events after the Balance Sheet date are those events, both favourable and unfavourable, that occur between the end of the reporting period and the date when the Statement of Accounts is authorised for issue. Two types of events can be identified: • those that provide evidence of conditions that existed at the end of the reporting period - the Statement of Accounts is adjusted to reflect such events. • those that are indicative of conditions that arose after the reporting period - the Statement of Accounts is not adjusted to reflect such events, but where a category of events would have a material effect, disclosure is made in the notes of the nature of the events and their estimated financial effect. Events taking place after the date of authorisation for issue are not reflected in the Statement of Accounts. The table below provides a summary of the key accounting changes in the 2024/25 CIPFA Code and their applicability to Durham County Council and Pension Fund. Change Relevant to Durham County Council? Relevant to Pension Fund?

Events After the Reporting Period. 30.1 On October 20, 2022, the Company issued the debentures No.3/2022 in the amount of Baht 400 million at the fixed interest rate 7 percent per year with a term of 2 years. Interest is paid every 3 months. The principal is scheduled to be paid upon redemption of the debentures in full. Such debentures are unsubordinated and unitholder specified with no guarantee and has debentures holder representative. The offering is for institutional investors or high net worth investors. The proceeds were used to repayment the matured debentures. 30.2 On November 11, 2022, the Company issued the debentures No.4/2022 in the amount of Baht 800 million at the fixed interest rate 7 percent per year with a term of 2 years. Interest is paid every 3 months. The principal is scheduled to be paid upon redemption of the debentures in full. Such debentures are unsubordinated and unitholder specified with no guarantee and has debentures holder representative. The offering is for institutional investors or high net worth investors. The proceeds were used as working capital in the business operation amounting to Baht 300 million and to repayment the matured debentures amounting to Baht 500 million. 30.3 AO Fund has exercised the right of the conversion of “Unsubordinated and Unsecured Convertible Debentures to grant the right to convert the convertible debentures into ordinary shares of JKN Global Group Public Company Limited No.14/2022 to No.15/2022, due in 2025” are as follows: Exercise Date The Convertible Debentures holders The Company’s long-term convertible debentures Amount (Baht million) Conversion price Ordinary shares October 7, 2022 AO Fund 1 No.14/2022 5 3.213 1,556,178 October 19, 2022 AO Fund 1 No.14/2022 2 3.204 624,219 October 19, 2022 AO Fund No.15/2022 3 3.204 936,329 October 20, 2022 AO Fund No.15/2022 5 3.276 1,526,251 October 20, 2022 AO Fund 1 No.15/2022 5 3.276 1,526,251 October 21, 2022 AO Fund No.15/2022 2 3.303 605,510 October 26, 2022 AO Fund 1 No.15/2022 10 3.330 3,003,003 October 27, 2022 AO Fund 1 No.15/2022 15 3.735 4,016,064 30.4 The Company inform to adjust the conversion price of the convertible debentures of the Company Due 2025, issued to North Haven Thai Private Equity Gemini Company (Hong Kong) Limited such adjustment shall become effective as the following: October 7, 2022 October 19, 2022 October 20, 2022 October 21, 2022 October 26, 2022 Conversion price (Baht per share) 6.6002 6.5981 6.5946 6.5939 6.5910 October 27, 2022 Conversion price (B...