14 May 2007 The President The Stock Exchange of Thailand Bangkok Dear Sir, Re:Change in Accounting Treatment for Investments in Subsidiaries and Associates for Separate Financial Statements The Board of Directors of Berli Jucker Public Company Limited at Meeting No. 70 held on Friday, 11 May 2007 passed the resolution approving to change its accounting treatment for investments in the subsidiaries and associates from the Equity Method to the Cost Method by using original cost as at 31 December 2006 as cost with effective 1 January 2007 in compliance to the Announcement No. 6/2550 of The Federation of Accounting Professions on Accounting Standard No. 44. The treatment of the Companys consolidated financial statements remain unchanged. Please be informed accordingly. Yours faithfully, Berli Jucker Public Company Limited Thirasakdi Nathikanchanalab President