Ratchaburi Electricity Generating Holding PCL.
199
Ratchaburi Electricity Generating Holding Public Company Limited and its subsidiaries
Notes to the financial statements
78
26 Expenses by nature
The statements of income include an analysis of expenses by function. Expenses by nature disclosed in
accordance with the requirements of various TAS and TFRS were as follows:
Consolidated
financial statements
Separate
financial statements
2013
2012
2013
2012
(in thousand Baht)
Fuel costs
35,734,639
39,443,154
-
-
Depreciation and amortization
3,770,194
3,894,270
86,190
33,595
Operation and maintenance service fee
1,583,457
1,976,773
-
-
Spare parts and repair expenses
1,505,625
1,323,316
-
-
Administrative expenses
519,860
512,770
258,609
185,308
Insurance premium
277,166
297,697
-
-
Employee benefit expenses
558,958
660,594
344,318
366,383
Other costs
582,240
405,734
-
-
Consulting and professional fees
140,141
161,848
60,951
63,017
Public relation
86,718
111,407
63,669
82,578
Impairment loss of investment
and project development cost
330,156
-
330,446
-
27 Finance costs
Note
Consolidated
financial statements
Separate
financial statements
2013
2012
2013
2012
(in thousand Baht)
Related party
-
Interest expense
5
104,196
304,073
-
-
Other parties
-
Interest expense
1,529,361
2,184,337
48,780
49,193
-
Amortization of financing fees
416,553
107,282
-
-
-
Amortization of fair value
(416,720)
(195,676)
-
-
Total
1,633,390
2,400,016
48,780
49,193
28 Income tax expense
Income tax recognised in profit or loss
Consolidated
financial statements
Separate
financial statements
Note
2013
2012
2013
2012
(in thousand Baht)
Current tax expense
Current year
1,291,011
1,783,609
-
-
Under (over) provided in prior years
(4,650)
(95,540)
-
-
1,286,361
1,688,069
-
-
Deferred tax expense
Movements in temporary differences
15
7,372
(800,833)
(2,363)
64,384
Total income tax expense
1,293,733
887,236
(2,363)
64,384
otes to the financial statements
Ratchaburi Electricity Generating Holding Public Company Limited and its subsidiaries
