Page 178 - Mono Technology Public Company Limited : Annual Report 2014 EN

(Unit: Million Baht)
Profit or loss in
Separate statements of
financial position Separate statements of
comprehensive income
For the years ended 31
As at
December
31 December 31 December 2014 2013

2014 2013

Deferred tax assets (liabilities)
Allowance for doubtful

accounts 1 1 - (1)
Intangible assets (Difference in
amortization) (1) (1) - 1

Provision for long-term
employee benefits 2 3 - (3)
Others (1) (1) - 1

Deferred tax relating to
origination and reversal of
temporary differences - (2)

Deferred tax assets - net 1 2

As at 31 December 2014 the subsidiaries had deductible temporary differences and unused tax losses
totaling Baht 49 million (2013: Baht 22 million). No deferred tax assets have been recognised on these

amounts as the subsidiaries believe their future taxable profits may not be sufficient to allow utilisation of
the temporary differences and unused tax losses.

23. Promotional privileges

On 11 January 2011, Mono Info Systems Co., Ltd., (MIS) has received promotional tax privileges from
the Board of Investment, pursuant to the investment promotion certificate No.1029(7)/2554. Subject to
certain imposed conditions, the privileges include an exemption from corporate income tax for a period
of 8 years from the date of the promoted operations begin generating revenues (31 July 2011).

In 2014, MIS had revenues from the promoted operations amounting to Baht 359 million (2013: Baht 374 million).

24. Earnings per share

Basic earnings per share is calculated by dividing profit for the year attributable to equity holders of the
Company (excluding other comprehensive income) by the weighted average number of ordinary shares
in issue during the year, after adjusting the number of ordinary shares in proportion to the change in the
number of shares as a result of the distribution of stock dividend, as discussed in Note 26 to the financial

statements. The number of ordinary shares of the prior year has been adjusted as if the stock dividend
had been distributed at the beginning of the earliest period reported.

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