IRPC One Report EN

IRPC PUBLIC COMPANY LIMITED AND SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 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. Critical accounting estimates and judgments 5. Supplementary disclosure of cash flows information 6. Segment information 7. Cash and cash equivalents 8. Trade receivables 9. Other receivables 10. Inventories 11. Other non-current financial assets 12. Investments in subsidiaries, joint ventures and associates 13. Investment property 14. Property, plant and equipment 15. Right-of-use assets 16. Intangible assets 17. Deferred income tax/income tax 18. Other non-current assets 19. Borrowings 20. Trade payables 21. Other payables 22. Derivatives 23. Lease liabilities 24. Provisions for employee benefits 25. Other non-current liabilities 26. Legal reserve 27. Premium on treasury stock - ordinary shares held by a subsidiary 28. Non-controlling interests 29. Other income 301 NOTES TO THE FINANCIAL STATEMENTS IRPC PUBLIC COMPANY LIMITED

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