For the three month period ended 31 March 31 March 31 March 31 March 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Purchase of goods and services Berli Jucker Logistics Ltd. - - 26,495 - Rubia Industries Ltd. - - 66,180 155,054 Berli Jucker Foods Ltd. - - 14,139 124,995 Berli Jucker Specialties Ltd - - 32 - Berli Jucker Cellox Ltd. - - 7,399 (359) Thai Glass Industries PCL - - 330,430 282,678 Thai Klinipro Co., Ltd. - - 150 - Thai Flourspar & Minerals Co., Ltd - - 53 3,420 Montana Co., Ltd. - - - 598 Polipharm Co., Ltd. - - - 6,620 - - 444,878 573,006 iii) Interest income from subsidiary companies (Unaudited) Consolidated Company For the three month period ended 31 March 31 March 31 March 31 March 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Rubia Industries Ltd. - - 1,332 2,264 Thai-Scandic Steel Co.,Ltd - - 1,709 2,719 Berli Jucker Foods Ltd. - - 340 1,036 Berli Jucker Cellox Ltd. - - 855 1,935 Berli Prospack Co.,Ltd - - 551 608 Berli Jucker Specialties Ltd. - - 6,517 513 Thai Flourspar & Minerals Co., Ltd - - 26 - Thai Glass Industries PCL - - 2,954 11,596 Thai Klinipro Co., Ltd. - - 112 - Polipharm Co., Ltd. - - - 866 Agri-Systems (Thailand) Co.,Ltd - - - 1,150 - - 14,396 22,687 iv) Interest expenses paid to subsidiary company (Unaudited) Consolidated Company For the three month period ended 31 March 31 March 31 March 31 March 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Montana Co., Ltd. - - 185 159 v) Interest income from associated companies (Unaudited) Consolidated Company For the three month period ended 31 March 31 March 31 March 31 March 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Beston Food (Shanghai) Co.,Ltd 202 146 202 146 BJT Water Co., Ltd 70 69 70 69 272 215 272 215 Business transactions between the Company and related parties are conducted during the ordinary course of business; the price of goods sold is based upon normal profit margins over the cost of the related goods and services and interest rates are based on the Company's cost of borrowing and market rates. vi) Outstanding balances arising from sales/purchases of goods/services Consolidated Company (Unaudited) (Audited) (Unaudited) (Audited) As at 31 March 31 December 31 March 31 December 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Accounts receivable - related parties Subsidiary Companies Berli Jucker (Myanmar) Ltd. - - 475 917 Rubia Industries Ltd. - - 31 2,304 Berli Jucker Foods Ltd. - - 1 4,822 Thai-Scandic Steel Co, Ltd. - - 151 133 Thai Glass Industries PCL - - 13,673 15,656 Berli Prospack Co., Ltd. - - 4 7 Berli Jucker Specialties Ltd. - - 17,465 32,569 Ganong Co., Ltd. - - - 29 Thai Klinipro Co.,Ltd. - - 159 - Berli Jucker Logistics Ltd. - - 1 - Berli Jucker Cellox Ltd. - - - 255 - - 31,960 56,692 Accounts payable - related parties Subsidiary Companies Berli Jucker Foods Ltd. - - 12,666 5,858 Rubia Industries Ltd. - - 20,773 24,525 Thai Glass Industries PCL - - 233,538 144,278 Berli Jucker Specialties Ltd. - - - 14 Thai Klinipro Co.,Ltd - - 139 - Berli Jucker Logistics Ltd. - - 1,187 - Berli Jucker Cellox Ltd. - - 5,322 4,372 - - 273,625 179,047 Lease receivable from a related party - Current portion - - 22,500 31,500 - Non-current portion - - - - The lease receivable from a related party represents amounts outstanding under a five-year finance lease for machinery and equipment entered into with Berli Jucker Cellox Ltd. in November 1995. The lease carries interest at 12% per annum. vii) Short - term loans and advances to related parties Consolidated Company (Unaudited) (Audited) (Unaudited) (Audited) As at 31 March 31 December 31 March 31 December 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Subsidiary Companies Berli Jucker Foods Ltd. - - 77,025 3,927 Cosma Ltd. - - 576 535 Rubia Industries Ltd. - - 80,417 79,808 Thai Sancella Co., Ltd. - - 4,476 4,476 Thai-Scandic Steel Co., Ltd. - - 76,011 75,804 Berli Jucker Specialties Ltd. (net of allowance for doubtful account of Baht 9 million) - - 192,773 189,150 Thai Glass Industries PCL. - - 348,934 358,031 Thai Flourspar & Minerals Co., Ltd. - - 1,192 1,184 Berli Jucker Cellox Ltd. - - 3,342 2,155 Agri-Systems (Thailand) Co., Ltd. - - 35,855 35,855 Thai Klinipro Co., Ltd. - - - 30,065 Berli Prospack Co., Ltd. - - 18,847 18,295 Rubia Investment Ltd. - - 367 232 Associated Companies BJT Water Co., Ltd. 3,838 3,817 3,838 3,817 Beston Food (Shanghai) Co., Ltd. 9,714 9,715 9,714 9,715 Berli Asiatic Soda Co., Ltd 24,000 - 24,000 - Other Companies Pathum Thani Water Co., Ltd 153,680 153,680 153,680 153,680 Prospack Co., Ltd. Group 118 112 - - 191,350 167,324 1,031,047 966,729 viii) Short - term loans and advances from related parties Consolidated Company (Unaudited) (Audited) (Unaudited) (Audited) As at 31 March 31 December 31 March 31 December 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Subsidiary Companies Montana Co., Ltd. - - 5,409 5,264 Berli Jucker Logistics Ltd. - - 8,590 - Associated Companies Pacific Leisure (Thailand) Ltd. Group - 12 - - Other Companies J.N.P.A. Co., Ltd 17,241 17,241 17,241 17,241 Prospack Co., Ltd. Group - 10 - - 17,241 17,263 31,240 22,505 ix) Investments in subsidiaries, associates and related companies Consolidated Type of business Group Shareholding Associated Companies BJC Marine Resources Development Co., Ltd. Dormant 50.00% Thai-Swiss Metal Works Co., Ltd. Dormant 50.00% ADAT Sales (Thailand) Ltd. Travel 48.32% Thai-Pacific Foods Ltd. Dormant 47.33% BJT Water Co., Ltd. Consultancy and 35.00% Management service For water and waste Water systems Beston Food (Shanghai) Co., Ltd. Manufacture of 34.00% Snack foods O-I Pacific (Machinery and Sale of machinery 29.63% in 2000 Distribution) Ltd. For glass container 29.39% in 1999 Factories Pacific Leisure (Thailand) Ltd. Travel 23.67% Consolidated Paid up capital Carrying value Dividend (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) 31 March 31 December 31 March 31 December 31 March 31 December 2000 1999 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Associated Companies BJC Marine Resources Development Co., Ltd. 100,000 100,000 14,711 14,824 - - Thai-Swiss Metal Works Co., Ltd. 60,000 60,000 - - - - ADAT Sales (Thailand) Ltd. 3,000 3,000 3,007 3,007 - - Thai-Pacific Foods Ltd. 391,106 391,106 - - - - BJT Water Co., Ltd. 20,000 20,000 26,089 25,244 - - Beston Food (Shanghai) Co., Ltd. USD 4,000 USD 4,000 12,703 24,226 - - O-I Pacific (Machinery and Distribution) Ltd. 3,000 3,000 6,324 5,524 - - Pacific Leisure (Thailand) Ltd. 3,000 3,000 2,361 2,361 - - Total investment in related parties 65,195 75,186 - - Company Type of business Group Shareholding Subsidiary companies Berli Jucker (Myanmar) Ltd. Import & export 100.00% Montana Co., Ltd. Sales of cosmetics and machinery 100.00% Berli Jucker Foods Ltd. Manufacture of Snack foods 100.00% Rubia Investments Ltd. Investment vehicle 100.00% Cosma Ltd. Dormant 100.00% (a subsidiary holds 98.00%) Berli Jucker Logistics Ltd. Provides customs clearing, 100.00% warehousing, transportation and distribution services Rubia Industries Ltd. Manufacture of soap, 99.70% cosmetics & confectionery Berli Jucker Specialties Ltd. Sales of chemicals 98.30% Thai Glass Industries PCL. Manufacture of glass containers 98.78% in March 2000 and 97.95% in December 1999 (a subsidiary holds 2.86%) Thai Flourspar & Minerals Co., Ltd. Manufacture of calcium carbonate 95.00% Berli Jucker Cellox Ltd. Manufacture of paper products 85.77% in 2000 (a subsidiary holds 9.83% in 2000) and 75.83% in 1999 Thai-Scandic Steel Co., Ltd. Manufacture of galvanized 97.03% of ordinary shares steel structures (a subsidiary holds 56.14%) Thai Klinipro Co., Ltd. Manufacture of surgical gowns 51.00% Berli Prospack Co., Ltd. Manufacture of plastic containers 50.00% Company Paid up capital Carrying value Dividend (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) 31 March 31 December 31 March 31 December 31 March 31 December 2000 1999 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Subsidiary companies Berli Jucker (Myanmar) Ltd. Kyats 510 Kyats 510 - - - - Montana Co., Ltd. 500 500 4,093 3,995 - - Berli Jucker Foods Ltd. 170,000 170,000 174,598 178,073 - - Rubia Investments Ltd. 753,700 753,700 722,995 712,550 - - Cosma Ltd. 5,000 5,000 203 202 - - Berli Jucker Logistics Ltd. 50,000 - 50,781 - - - Rubia Industries Ltd. 12,000 12,000 280,701 255,011 - - Berli Jucker Specialties Ltd. 63,875 63,875 696 1,420 - - Thai Glass Industries PCL. 585,000 585,000 3,394,764 3,262,329 - - Thai Flourspar & Minerals Co., Ltd. 2,000 2,000 16,523 17,008 - - Berli Jucker Cellox Ltd. 500,000 500,000 740,304 748,543 15,188 - Thai-Scandic Steel Co., Ltd. 586,000 586,000 179,148 163,955 - - Thai Klinipro Co., Ltd. 100,000 100,000 84,389 80,849 - - Berli Prospack Co., Ltd. 170,000 170,000 52,966 58,489 - - Company Type of business Group Shareholding Associated companies BJC Marine Resources Development Co., Ltd. Dormant 50.00% Thai-Swiss Metal Works Co., Ltd. Dormant 50.00% ADAT Sales (Thailand) Ltd. Travel 48.32% Thai-Pacific Foods Ltd. Dormant 47.33% BJT Water Co., Ltd. Consultancy and management 35.00% service for water and waste water systems Beston Food (Shanghai) Co., Ltd. Manufacture of snack foods 34.00% O-I Pacific (Machinery and Sale of machinery for glass 29.63% in 2000 Distribution) Ltd. container factories 29.39% in 1999 Pacific Leisure (Thailand) Ltd. Travel 23.67% Company Paid up capital Carrying value Dividend (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) 31 March 31 December 31 March 31 December 31 March 31 December 2000 1999 2000 1999 2000 1999 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Baht' 000 Associated companies BJC Marine Resources Development Co., Ltd. 100,000 100,000 14,711 14,824 - - Thai-Swiss Metal Works Co., Ltd. 60,000 60,000 - - - - ADAT Sales (Thailand) Ltd. 3,000 3,000 - - - - Thai-Pacific Foods Ltd. 391,106 391,106 - - - - BJT Water Co., Ltd. 20,000 20,000 - 25,244 - - Beston Food (Shanghai) Co., Ltd. USD 4,000 USD 4,000 12,703 24,226 - - O-I Pacific (Machinery and Distribution) Ltd. 3,000 3,000 - - - - Pacific Leisure (Thailand) Ltd. 3,000 3,000 - - - - Total Investments in Related Parties 5,729,575 5,546,718 15,188 - At 31 March 2000 and 31 December 1999 the Company had an excess loss over book value of investments in Agri-Systems (Thailand) Co., Ltd. and Berli Jucker (Myanmar) Ltd. totaling Baht 38.79 million, which is shown as other liabilities in the Company's financial statements