Page 177 - MONO_AR_2016_EN

As at 31 December 2016 the subsidiaries had deductible temporary differences and unused
tax losses totaling Baht 826 million (2015: Baht 429 million). No deferred tax assets have As at 31 December 2016 the subsidiaries had deductible temporary differences and unused
been recognised on these amounts as the subsidiaries believe their future taxable profits tax losses totaling Baht 826 million (2015: Baht 429 million). No deferred tax assets have
may not be sufficient to allow utilisation of the temporary differences and unused tax losses. been recognised on these amounts as the subsidiaries believe their future taxable profits
26. Promotional privileges
may not be sufficient to allow utilisation of the temporary differences and unused tax losses. On 11 January 2011, Mono Info Systems Co., Ltd., (“MIS”) has received promotional tax
26. Promotional privileges
privileges from the Board of Investment, pursuant to the investment promotion certificate No. On 11 January 2011, Mono Info Systems Co., Ltd., (“MIS”) has received promotional tax
1029(7)/2554. Subject to certain imposed conditions, the privileges include an exemption privileges from the Board of Investment, pursuant to the investment promotion certificate No.
from corporate income tax for a period of 8 years from the date of the promoted operations 1029(7)/2554. Subject to certain imposed conditions, the privileges include an exemption
begin generating revenues (31 July 2011).
from corporate income tax for a period of 8 years from the date of the promoted operations
In 2016, MIS had revenues from the promoted operations amounting to Baht 283 million begin generating revenues (31 July 2011).
(2015: Baht 305 million).
In 2016, MIS had revenues from the promoted operations amounting to Baht 283 million
27. Earnings per share
(2015: Baht 305 million).
Basic earnings (loss) per share is calculated by dividing profit (loss) for the year attributable
27. Earnings per share
to equity holders of the Company (excluding other comprehensive income) by the weighted Basic earnings (loss) per share is calculated by dividing profit (loss) for the year attributable
average number of ordinary shares in issue during the year.
to equity holders of the Company (excluding other comprehensive income) by the weighted
Diluted earnings (loss) per share is calculated by dividing profit (loss) for the year average number of ordinary shares in issue during the year.
attributable to equity holders of the Company (excluding other comprehensive income) by Diluted earnings (loss) per share is calculated by dividing profit (loss) for the year
the weighted average number of ordinary shares in issue during the year plus the weighted attributable to equity holders of the Company (excluding other comprehensive income) by
average number of ordinary shares which would need to be issued to convert all dilutive the weighted average number of ordinary shares in issue during the year plus the weighted
potential ordinary shares into ordinary shares. The calculation assumes that the conversion average number of ordinary shares which would need to be issued to convert all dilutive
took place either at the beginning of the year or on the date the potential ordinary shares potential ordinary shares into ordinary shares. The calculation assumes that the conversion
were issued.
took place either at the beginning of the year or on the date the potential ordinary shares
The following table sets forth the computation of basic and diluted earnings (loss) per share: were issued.
h
The following table sets forth t
Basic loss per share
e computation of basic and diluted earnings (loss) per share:
LossLofossr ftohrethyeayrear C
2016
Consolidated financial statements
Consolidated financial statements
Weighted average Loss
Weighted average number
onsolidated financial statements
number of ordinary share
of ordinary shares
Weighted average
s Losspeprershshaarere Loss
Loss for
2016
(Million Ba (M20il1li6on
the year 2015
ht) (Million Ba (M20il1li5on
ht) (Millionshares)(Millionshar
es)
2016 2015
2016 2015 per share
2015
2016 2015
number of ordinary shares
2016 2015
(Baht) (Baht
Baht)
Baht)
(M2i0l1li6on (M20il1li5on
shares) shares)
2016
2015
(Baht)
(Baht)
(Million Baht)
(Million Baht)
(Million shares) (Million shares)
(Baht)
(Baht)
(250) s (250) -
-
3,173 3,173153
153
(0.0 (0.079)
Anti-diluti Anti-dilutive
o
(250)
(250)
3,326 3,326
)
parent (487)3,08679)(0.158) Loss attributable to equity holders of the
Loss attributable to equity holders of the
Basic loss per share
Effect of dilutive potential ordinary share
parent
Warrants offered to existing shareholders
(487) - -
(487) (487)
3,086318 318
3,404 3,404
Annual Report 2016
(0.158)
Anti-dilutive
Effect of dilutive potential ordinary shares Diluted loss per share
Warrants offered to existing shareholders Loss attributable to ordinary shareholders
Diluted loss per share
assuming the conversion of warrants t
Loss attributable to ordinary shareholders ordinary shares
assuming the conversion of warrants to ordinary shares
ve
Anti-dilutive 37
Mono Technology Public Company Limited 177 37