188
Annual Report
2013
Ratchaburi Electricity Generating Holding Public Company Limited and its subsidiaries
Notes to the financial statements
67
Movements in deferred tax assets and liabilities during the years were as follows:
Consolidated financial statements
(Charged) / credited to:
At 1
January
2013
Profit or
loss
Other
comprehensive
income
Exchange
differences
At 31
December
2013
(in thousand Baht)
Deferred tax assets
Allowance for spare parts and supplies
112,738
9,334
-
-
122,072
Provision for employee benefits
17,221
1,699
-
-
18,920
Finance leases liabilities
(76)
109
-
-
33
Deferred expenses
151,599
(142,511)
-
(9,088)
-
Losses carry forward
1,042,324
93,860
-
(96,686)
1,039,498
Total
1,323,806
(37,509)
-
(105,774)
1,180,523
Deferred tax liabilities
Available-for-sale security
(93,635)
-
93,635
-
-
Depreciation and amortization
(3,214,955)
142,280
-
257,737
(2,814,938)
Others
(70,877)
(112,143)
-
15,509
(167,511)
Total
(3,379,467)
30,137
93,635
273,246
(2,982,449)
Net
(2,055,661)
(7,372)
93,635
167,472
(1,801,926)
Consolidated financial statements
(Charged) / credited to:
At 1
January
2012
Profit or
loss
Other
comprehensive
income
Exchange
differences
At 31
December
2012
(in thousand Baht)
Deferred tax assets
Allowance for spare parts and supplies
100,994
11,744
-
-
112,738
Provision for employee benefits
16,631
590
-
-
17,221
Available-for-sale security
6,127
-
(6,127)
-
-
Deferred expenses
234,700 (81,070)
-
(2,031)
151,599
Losses carry forward
65,900 989,975
-
(13,551)
1,042,324
Finance leases liabilities
(24) (52)
-
-
(76)
Total
424,328 921,187
(6,127)
(15,582)
1,323,806
Deferred tax liabilities
Available-for-sale security
-
-
(93,635)
-
(93,635)
Depreciation and amortization
(3,058,169)
(199,071)
-
42,285
(3,214,955)
Others
(122,548)
78,717
(27,999)
953
(70,877)
Total
(3,180,717)
(120,354)
(121,634)
43,238
(3,379,467)
Net
(2,756,389)
800,833
(127,761)
27,656
(2,055,661)
Notes to the financial statements
Ratchaburi Electricity Generating Holding Public Company Limited and its subsidiaries
