Page 176 - MONO_AR_2016_EN

176
201 203
36
The components of deferred tax assets and deferred tax liabilities are as follows:
The components of deferred tax assets and deferred tax liabilities are as follows:
The components of deferred tax assets and deferred tax liabilities are as follow
DAellfoewrraendcetafxoradsosuetbstfu(lliabilities) Allowance for doubtful Deferred tax assets (liabilities)
The components of deferred tax assets and deferred tax liabilities are as follow
Deferred tax assets (liabilities) 31 December 2016 31 December 2015 Deferred tax assets (liabilities)
DAellfoewrraendcetafxoradsosuetbstfu(lliabilities) Allowance for doubtful Deferred tax assets (liabilities)
Allowance for doubtful
P r oe vmi sp i l o o ny ef oe r bl oe n n ge - f t i et s r m
employee benefits Provision for long-term
-
Provision for long-term
Oethmeprsloyee benefits
(1-)
Others
employee benefits
(1) -
employee benefits
(1) (1) (1)
Others
Deferred tax relating to
ODethferrsed tax relating to
Unused tax loss
(69)
Separate statements of
(Unit: Million Baht) Profit or loss in sepa(Uranteit:sMtaitleliomnenBtashotf)
Separate statements of
Profit or loss in separate statements of
(Unit: Million Baht)
Consolidated statements of
Consolidated statements of
31 December 2016As a3t1 December 2015 31 December 2016As a3t1 December 2015
As at
(12)
(12)
(12)
2052
202 5
202
2 202
6
6
6
(12)
5
5
2
2
2
2
2
2
(1)
(1)
(1)
(1)
(1)
(1)
(12)
2 (1)
2-
- 2
-
-
s:
s:
(Unit: Million Baht)
(Unit: Million Baht)
Profit or loss in consolidated statements
Profit or loss in consolidated statements (Unit: Million Baht)
Consofilniidantteceidalspttaoatsteimtmioenentstsoof f financial position Consolidated statements of
financial position
financial position
As at
financAiasl paot sition
Profit or loss in consolidated
Profit orolfocsosminpcreohnesnoslidivaeteindcsotmatements
of comprehensive income
Profit or loss in consolidated statements statements
of comprehensiiveininccoomee
For the years ended 31 December
For tohfecyoemaprsreehnednesdiv3e1inDceocmeember
For the years ended 31 December For 2th0e1y6ears ended 31 D2e0c1e5mber For2th0e16years ended 31 D2e0c1e5mber
Deferred tax assets (liabilities)
Deferred tax assets (liabilities)
31 December 2016
31Decemberr22001166
2016
220016
2015
220015
(11)
2060
200 6
2002
2 200
4
4
(11)
(11)
(11)
6
6
2
2
31 December 2015
31 December 2015
4
4
6
201
201
201
201
203
203
203
203
2
2
2
2
211
211
2(110)
(10) 211
(10)
201
2(1001)
211
211
21(18)
(8) 211
(8)
203
20(83)
201
201
d tax assets and
203
203
deferred tax liabili
ties are as follow
Allaocwcaonucnetsfoarndoaulblotfwual nce for
accounts and allowance for Allowance for doubtful
ascacleourentusrannd allowance for
(1)
sale return
accounts and allowance for
(1)
Instalnegribelteuranssets (Difference in
(1)
Intangible assets (Difference in sale return
(1)
Intamngoirbtilseaatisosne)ts (Difference in
4
amortisation)
Intangible assets (Difference in
4
Paromvoisritoisnaftoiornl)ong-term
4
Provision for long-term amortisation)
4
P r e o mv i s p i l o o n y e f o e r b l o e n n g e - f t i e t s r m
(1)
employee benefits Provision for long-term
(1)
U e n mu s p e l o d y t e a e x b l o e s n s e f i t s
(6(19))
Unused tax loss employee benefits
(69) (1)
UOnthuesersd tax loss
(69)-
Others
Unused tax loss
- (69)
Others
Deferred tax relating to
-
ODethferrsed tax relating to
-
Deofreigrriendattiaoxn raenladtirnegvetorsal of
origination and reversal of Deferred tax relating to
(67)
oterimgipnoartiaorny adnifdferevnecresal of
(67)
temporary differences origination and reversal of
(67)
Dtefmerpreodratrayxdaifsfesretnsc-enset
(67)
Deferred tax assets - net temporary differences
Deferred tax assets - net DPrerefseserernentdtedtdaaxasafsfosllelotwsws-::net
PreDseefenrtereddatsaxfoallsoswests:
Deferred tax assets Presented as follows:
D D e e f f e e r r r r e e d d t t a a x x al i sa sb ei l t i st i e s
Deferred tax liabilities Deferred tax assets
Deferred tax liabilities T otal
ToDtaelferred tax liabilities
T otal
T otal
The components of deferre
s:
(Unit: Million Baht)
(Unit: Million Baht)
31 December 201A6s
(1)
(1)
(1)
(11) 4
200 2
financAiasl paot sition
-
4 (1)
4
4-
- 4
6
-
-
202 2
1
1
1
1
6 (1)
(1)
(1)
(1)
(12) 2
2
2-
- 2
5
-
-
(2)
(2)-
- (2)
1
1
1
1
2 -
(Unit: Million Baht)
Consolidated statements of
Separate statements of
Sepfainratnecsiatal pteomsietinotns of
financial position Separate statements of
financial position
financial position
As at
Profit or loss in consolidated statements
Profit or loss in separate statements
Profit orclosmspinreshepnasrivaeteinsctaotmemeents of
comprehensive income
Profit or loss in separate statements of
of comprehensive income
of comprehensive income
For the years ended 31 December
For thceoymepareshendseivde3in1cDoemcember
As at As at
FFoor r t th he e y ye ea arrs s e en nd de ed d 3 31 1 D De ec ce em mb be er r For the years ended 31 December
F o r 2t h0 e1 6y e a r s e n d
ed 31 D2e0c1e5mber
Deferred tax assets (liabilities)
31 December 2016
31 December 2016
31 December 2016
-
-
-
a3t1 December 2015
31 December 2015
31 December 2015
31 December 2015
2016
2016
2016
2015
2015
2015
3
3
3
3
2
2
2
2
(1)
(1)
-
-
-
(1) (2)
(1) - -
2
- (1)
(1)
financial position
31 December 2016 31 December 2015 2016 2015
2016 2015 -
comprehensive income
Allaocwcaonucnetsfor doubtful
- -
accounts
Allowance for doubtful
accounts and allowance for
Inataccnoguibnletsassets (Difference in
Intangible assets (Difference in accounts
-
sale return
(1) -
Intamngoirbtilseaatisosne)ts (Difference in
amortisation)
Intangible assets (Difference in
-
Intangible assets (Difference in
-
Paromvoisritoisnaftoiornl)ong-term
Provision for long-term amortisation)
-
amortisation)
4 -
Deofreigrriendattiaoxn raenladtirnegvetorsal of
origination and reversal of Deferred tax relating to
Others
- (1)
oterimgipnoartiaorny adnifdferevnecresal of
(1)
temporary differences origination and reversal of
Deferred tax relating to
(1) Dtefmerpreodratrayxdaifsfesretnsc-enset (1)
Deferred tax assets - net temporary differences
origination and reversal of Deferred tax assets - net Deferred tax assets - net
36 2 (67)36
temporary differences Deferred tax assets - net
Presented as follows:
36
Deferred tax assets 211 211