Page 174 - Amata-one-report2020-en

Buildings and equipment, investment properties and depreciation

In determining depreciation of buildings and equipment, and investment properties,

the management is required to make estimates of the useful lives and residual values of
buildings and equipment, and investment properties and to review estimate useful lives and
residual values when there are any changes.

In addition, the management is required to review buildings and equipment, and investment

properties for impairment on a periodical basis and record impairment losses when it is
determined that their recoverable amount is lower than the carrying amount. This requires
judgements regarding forecast of future revenues and expenses relating to the assets

subject to the review.
Post-employment benefits under defined benefit plans

The obligation under the defined benefit plan is determined based on actuarial techniques.
Such determination is made based on various assumptions, including discount rate, future
salary increase rate, mortality rate and staff turnover rate.

7. Related party transactions

The followings are relationships with enterprises and individuals that control, or are controlled
by, the Company, whether directly or indirectly, or which are under common control with
the Company.

Name of entities Nature of relationships

Amata City Rayong Co., Ltd. Subsidiary company
Amata Summit Ready Built Co., Ltd. Subsidiary company
Amata City Bienhoa Joint Stock Company Subsidiary company

Amata Water Co., Ltd. Subsidiary company
Amata Facility Services Co., Ltd. Subsidiary company
Amata Asia Limited Subsidiary company

Amata Global Pte. Ltd. Subsidiary company
Thai-Chinese Rayong Industrial Realty Subsidiary company
Development Co., Ltd.
Amata VN Public Company Limited Subsidiary company

Amata Summit REIT Management Co., Ltd. Subsidiary company
Amata City Long Thanh Joint Stock Company Subsidiary company

Amata Township Long Thanh Company Limited Subsidiary company
Amata City Halong Joint Stock Company Subsidiary Company
Amata KWEG Education Co., Ltd. Subsidiary company
Amata Energy Co., Ltd. Subsidiary company

Amata Asia (Myanmar) Limited Subsidiary company
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