Page 174 - Mono Technology Public Company Limited : Annual Report 2014 EN
P. 174
Long-term employee benefit expenses included in the profit or loss consist of the follows:
(Unit: Million Baht)
Consolidated Separate
financial statements financial statements
2014 2013 2014 2013
Current service cost 4 4 1 2
Interest cost 1 1 - 1
Total expenses recognised in profit or loss
(presented under selling and administrative expenses) 5 5 1 3
As at 31 December 2014, cumulative actuarial gains, which were recognised in other comprehensive
income of the Company and its subsidiaries, amounted to Baht 7 million and of the Company only
Baht 5 million.
Key actuarial assumptions at the valuation date were as follows:
2014 2013
(% per annum) (% per annum)
Discount rate 4% 3.9-4.4%
Future salary increase rate 5% 5%
The amounts of defined benefit obligations and experience adjustments for the current year and the past
three years are as follows:
(Unit: Million Baht)
Defined benefit obligation Experience adjustments
on the obligations
Consolidated Separate Consolidated Separate
financial financial financial financial
statements statements statements statements
Year 2014 22 10 - -
Year 2013 24 14 - -
Year 2012 19 11 (1) (2)
Year 2011 13 7 - -
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