GC One Report 2023 [EN]

PTT Global Chemical Public Company Limited and its Subsidiaries For the year ended 31 December 2023 Notes to the Financial Statements Notes Contents 1 General information 2 Basis of preparation of the financial statements 3 Significant accounting policies 4 Transfers of businesses 5 Related parties 6 Cash and cash equivalents 7 Trade accounts receivables 8 Inventories 9 Investments in subsidiaries 10 Investments in joint ventures and associates 11 Marketable financial assets 12 Investment properties 13 Property, plant and equipment 14 Leases 15 Goodwill 16 Intangible assets 17 Interest-bearing liabilities 18 Non-current provisions for employee benefits 19 Legal reserve 20 Segment information and disaggregation of revenue 21 Expenses by nature 22 Income tax 23 Promotional privileges 24 Earnings (loss) per share 25 Dividends 26 Financial instruments 27 Commitments with non-related parties 28 Litigations 29 Event after the reporting period 258

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