PTT GLOBAL CHEMICAL PUBLIC COMPANY LIMITED AND SUBSIDIARIES FOR THE YEAR ENDED DECEMBER 31, 2021 NOTES TO THE FINANCIAL STATEMENTS Notes Contents 1. The Company’s operations and general information 2. Basis for preparation and presentation of the financial statements 3. Significant accounting policies 4. Acquisition of businesses 5. Cash and cash equivalents 6. Trade receivables 7. Other receivables 8. Inventories 9. Investments in subsidiaries 10. Investments in joint ventures 11. Investments in associates 12. Investments in financial assets 13. Investment properties 14. Property, plant and equipment 15. Right-of-use assets 16. Goodwill 17. Intangible assets 18. Income tax expense and deferred tax 19. Borrowings and debentures 20. Lease liabilities 21. Trade payables 22. Other payables 23. Provisions for employee benefits 24. Share capital 25. Additional paid-in capital and reserves 26. Treasury stock 27. Transactions with related parties 28. Financial information by segment 29. Expenses by nature 30. Finance costs 31. Promotional privileges 32. Investment income 33. Net derivative gain (loss) 34. Basic earnings (loss) per share 35. Dividends paid 36. Financial instruments 37. Commitments with non-related parties 38. Litigations 39. Event after the reporting period 40. Approval of the financial statements 232 PTT GLOBAL CHEMICAL PUBLIC COMPANY LIMITED Form 56-1 One Report 2021
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