194
Annual Report
2013
Ratchaburi Electricity Generating Holding Public Company Limited and its subsidiaries
Notes to the financial statements
73
Principal actuarial assumptions at the reporting date (expressed as weighted averages):
Consolidated
financial statements
Separate
financial statements
2013
2012
2013
2012
(%)
Discount rate
4.3
3.8 and 4.2
4.3
4.2
Future salary increases
5 and 8
5 and 8
8
8
Assumptions regarding future mortality are based on published statistics and mortality tables, discount
rate of long-term government bond.
20 Share capital
Consolidated
financial statements
Separate
financial statements
Par value
2013
2012
per share
Number
Baht
Number
Baht
(in Baht)
(thousand shares / thousand Baht)
Authorised
At 1 January
- ordinary shares
10
1,450,000
1,450,000
1,450,000 14,500,000
At 31 December
- ordinary shares
1,450,000
1,450,000
1,450,000 14,500,000
Issued and paid up
At 1 January
- ordinary shares
10
1,450,000
1,450,000
1,450,000 14,500,000
At 31 December
- ordinary shares
1,450,000
1,450,000
1,450,000 14,500,000
21 Additional paid-in capital and reserves
Share premium
Section 51 of the Public Companies Act B.E. 2535 requires companies to set aside share subscription
monies received in excess of the par value of the shares issued to a reserve account (“share premium”).
Share premium is not available for dividend distribution.
Legal reserve
Section 116 of the Public Companies Act B.E. 2535 requires that a company shall allocate not less
than 5% of its annual net profit, less any accumulated losses brought forward, to a reserve account
(“legal reserve”), until this account reaches an amount not less than 10% of the registered authorised
capital. The legal reserve is not available for dividend distribution.
otes to the financial statements
Ratchaburi Electricity Generating Holding Public Company Limited and its subsidiaries
