Page 176 - Mono Technology Public Company Limited : Annual Report 2014 EN

21. Expenses by nature

Significant expenses classified by nature are as follows:
(Unit: Million Baht)

Consolidated Separate
financial statements financial statements
2014 2013 2014 2013

Salaries and wages and other employee benefits 381 258 144 107

Cost of Mobile Value Added Services 289 213 675 770

Depreciation and amortisation 201 59 25 22

Advertising and sales promotion expenses 172 85 42 62

Utilities expenses 105 80 73 65

Amortisation cost of spectrum license 103 - - -
Cost of sale 68 69 - -

Cost of production 28 31 - -

22. Income tax

Income tax for the years ended 31 December 2014 and 2013 are made up as follows:
(Unit: Million Baht)

Consolidated Separate
financial statements financial statements
2014 2013 2014 2013

Income tax charge 56 38 56 35
Deferred tax relating to origination and reversal of
temporary differences (121) (16) - (2)

Effects of income tax related to the share offering
(Note 18) - 17 - 18

Income tax expense reported in the statement of (65) 39 56 51
comprehensive income

The amounts of income tax relating to each component of other comprehensive income for the years
ended 31 December 2014 and 2013 are as follows:
(Unit: Million Baht)
Consolidated Separate

financial statements financial statements
2014 2013 2014 2013

Actuarial gains 1 - 1 -

Income tax reported in the other

comprehensive income 1 - 1 -

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