Page 66 - Amata-one-report2020-en

Dividend Policy

Amata Corporation Public Company Limited and its subsidiary companies have the policy to pay dividend
at minimum 40% of the net profit from the operating performance of each year depending on economic atmosphere
of the country, industrial estate market condition and cash flow position of the Company starting from 1995/1996.

From 2007, due to the change of the accounting policy under the announcement of the Federation of Accounting
Professions, investments in subsidiaries, jointly controlled entities and associates are to be presented in
the separate financial statements under the cost method rather than the equity method. However, in the consolidated

financial statements, we still apply the equity method.
At present, the accounting policy allows the Company to record the investments in subsidiaries, jointly controlled
entities and associates in the separate financial statements under the cost method or the equity method, to which
the Management has selected the same method, the cost method. This might reflect the difference in the net profit
between the separate financial statements and the consolidated ones.

66 56-1 One Report 2020