Disclosure of Material Events

  Information regarding Shareholders' Meetings and Shareholders' Entitlements

• Setting the date of shareholders’ meeting
• Setting the record date/book closing date (14 days prior to the record date / book closing date) for any shareholders’ right
• Change in Record Date / Book Closing Date (7 days prior to the record date / book closing date)
• Payment/ non-payment of dividend
• Resolutions of the Shareholders' Meeting (The minutes must be filed with SET within 14 days)
• Increase/decrease of capital, new securities issuance  
• Repurchase/resale of shares
• Change in par value
• Amendment to the Memorandum of Association or Articles of Association 
  (A copy of the amendment must be submitted to the SET within 14 days)
• Any action taken or issuance of securities with conditions affecting the redemption, cancellation, or maturity of all or part of the listed securities (Notice must be given at least 30 days prior to the redemption, cancellation, or maturity date)
• Adjustment of rights, changes in terms and conditions of exercise, or any action affecting the rights of convertible securities

Information that has a material impact on the Company's financial position and business operations

• Borrowing of funds or issuance of debt instruments in a significant amount
• Default** on loans from financial institutions, or default on debt obligations, or inability to comply with terms and conditions of debt instrument issuance (Bond Default). The events are categorized as follows:
  • - Listed Company:
       (1) Default on loans from financial institutions or default on debentures (Bond Default).
       (2) Default on other debts (excluding item 1) with a value ≥ 5% of total assets 
  • - Subsidiary: Default on debt with a value ≥ 5% of total assets
• Valuation of significant assets
• Amalgamation or business dissolution and liquidation
• Acquisition or disposal of investments in other companies that result in the status change of such company to or from being a subsidiary
• The Board of Directors or Audit Committee deems that there are events or indicators that may impact the internal control system**
• Change in significant accounting policies

• Impairment of assets, expected credit losses, or non-refundable deposits for business or investment transactions that are not received as scheduled**, provided that they meet any of the following criteria:
  
  • (1) Value ≥ 50% of operating revenue
    (2) Value ≥ 50% of the specific transaction value, and meeting any of the following conditions: 
    •      (2.1) Amount > 5% of shareholders' equity
           (2.2) Occurrence while shareholders' equity is less than zero

  • (3) Transactions resulting in an operating loss

• Change of auditor
• Change of securities registrar or the location of the securities registrar
• Relocation of the head office
  **Note : The Company is required to report progress by the financial reporting deadline. However, in the event of any significant progress, such information must be disclosed immediately

Information regarding the shareholding and management structures

• Change in the shareholding structure of major shareholders (holding > 10% of paid-up capital) resulting in a change of control
• Change of the Manager or equivalent positions, or a change of more than half of the total number of directors
• Resignation of an Audit Committee member prior to the expiration of their term, including the reason for such resignation

• Change of directors or authorized persons in management (A copy of the Affidavit and the Director/Audit Committee Member Information Form (F24-2) must be submitted within 7 working days) 
• The person taking the highest responsibility in finance and accounting (Chief Financial Officer: CFO) and the person supervising accounting (Chief Accountant)

• List of the top 10 shareholders, including shareholders holding 0.5% or more of the paid-up capital, in the following cases:
        - Upon the closing of the share register book or the Record Date for a shareholders' meeting or for granting any rights to shareholders
• List of shareholders in any of the following cases:
        - Upon the reporting of changes in securities holdings pursuant to Section 246 
        - Following the completion of a Tender Offer, excluding cases of voluntary delisting

Information regarding business rehabilitation, bankruptcy, and litigation or legal disputes

• Bankruptcy petition filed against the Company / Filing of a business rehabilitation petition with the Bankruptcy Court, and any subsequent actions or progress related to such events
• Receivership order issued by the court, or any other similar events
• Significant legal disputes, or any other disputes affecting the business operations

Additional information to be disclosed for listed companies subject to specific regulatory requirements

• Change in shareholding proportion in a core subsidiary

• A core subsidiary passes a resolution to amend its Articles of Association that may affect the rights and benefits of the shareholders or securities holders of the listed company (A copy of such amendment must be submitted to the SET within 14 days)
• Significant changes in the laws or regulations of the host country applicable to a core subsidiary incorporated under foreign law

• The company and its financial advisor shall jointly disclose the adequacy of working capital for 4 consecutive quarters, starting from the first trading day of the company’s ordinary shares on the SET
• In cases where the business in the specified industry has not yet become the core business at the time SET approves the listing of the company’s ordinary shares, the company must disclose the proportion of revenue derived from such industry and report the progress of its business plan until such business becomes the core business of the listed company

• The company or its subsidiaries are listed on other stock exchanges, or information regarding securities listed on other stock exchanges