INCOME TAX EXPENSES. 33.1 Major components of income tax expenses for the years ended December 31, 2022 and 2021 consisted of: Consolidated financial statements Separate financial statements Income tax expenses shown in profit or loss : Current income tax: Income tax for the year 321,338,496 234,490,177 150,445,900 141,332,379 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (19,635,850) (10,557,056) (7,595,734) (2,298,309) Tax expenses from continuing operations 301,702,646 223,933,121 142,850,166 139,034,070 Tax expenses from discontinued operations (Note 34) 229,053 458,107 - - Total 301,931,699 224,391,228 142,850,166 139,034,070 Income tax relating to components of other comprehensive income: Deferred tax relating to gain (loss) from :- Remeasuring available-for-sale investments 505,159,065 771,921,151 255,066,550 570,013,266 Actuarial on defined employee benefit plans 14,372,813 5,950,753 3,773,187 - Total 519,531,878 777,871,904 258,839,737 570,013,266 33.2 A numerical reconciliation between income tax expense and the product of accounting profit multiplied by the applicable tax rate for the years ended December 31, 2022 and 2021which are summarized as follows: Consolidated financial statements Separate financial statements 2022 2021 2022 2021 Accounting profit for the year 1,917,452,850 2,213,870,894 1,306,282,772 1,040,815,240 The applicable tax rate (%) 20 20 20 20 Income tax expense at the applicable tax rate 383,490,570 442,774,179 261,256,554 208,163,048 Reconciliation items: Tax effect of expenses that are not deductible in determining tax profit: - Expenses not allowed as expenses in determining taxable profit 8,473,654 7,972,305 883,672 26,663,703 Tax effect of income that are increase in determining tax profit Tax effect of income or profit that are not required in determining taxable profit: 18,875,025 - 18,875,025 - - Exemption of non-taxable dividend income (66,942,461) (61,853,299) (135,264,484) (92,378,243) - Share of profit of associates (27,368,510) (144,337,703) - - - Others (10,114,306) (14,020,380) (2,900,601) (3,414,438) Tax loss not recorded in the prior year but is used to reduce income tax expense of the current year (6,308,693) (7,446,636) - - Tax loss that tax assets are not recorded 1,597,367 844,655 - - Total reconciliation items (81,787,924) (218,841,058) (118,406,388) (69,128,978) Total income tax expense 301,702,646 223,933,121 142,850,166 139,034,070 33.3 A numerical reconciliation between t...
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2019 and 2018 consisted of: Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2019 2018 2019 2018 Income tax expenses shown in profit or loss : Current income tax expenses : Income tax for the period 101,031,665 49,847,102 166,028,688 147,524,205 Deferred tax: original recognition and reversal (2,906,901) 412,353 (7,439,861) (2,791,400) Total 98,124,764 50,259,455 158,588,827 144,732,805 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring available-for-sale investments (34,383,806) 47,914,446 185,725,118 (14,020,943) Actuarial gain on define employee benefit plans - - 376,351 - Total (34,383,806) 47,914,446 186,101,469 (14,020,943) Baht Separate financi For the three-month periods ended September 30, al statements For the nine-month periods ended September 30, 2019 2018 2019 2018 Income tax expenses shown in profit or loss : Current income tax expenses : Income tax for the period 31,460,405 29,222,467 59,305,362 65,330,799 Deferred tax: original recognition and reversal (284,691) 53,175 (2,428,813) (651,547) Total 31,175,714 29,275,642 56,876,549 64,679,252 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring available-for-sale investments (15,204,275) 22,741,440 81,467,648 10,124,958 Actuarial gain on define employee benefit plans - - 376,351 - Total (15,204,275) 22,741,440 81,843,999 10,124,958
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month periods ended March 31, 2022 and 2023 consisted of : Baht Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Current income tax: Income tax for the period 42,236,208 96,357,578 9,638,827 54,961,387 Deferred tax: Changes in temporary differences relating to the original recognition and reversal 192,560 (1,735,181) 884,458 (1,657,547) Total 42,428,768 94,622,397 10,523,285 53,303,840 Income tax relating to components of other comprehensive income: Remeasuring of investments (305,963,218) 156,783,209 (292,473,533) 104,871,406 Total (305,963,218) 156,783,209 (292,473,533) 104,871,406
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month period ended September 30, 2019 and 2018 consisted of: Consolidated financial statements For the three-month period ended September 30, For the nine-month period ended September 30, 2019 2018 2019 2018 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,796,207.10 4,575,435.45 9,863,288.86 12,048,788.06 Deferred tax expense (income): original recognition and reversal 400,512.66 (454,395.99) (692,566.81) (356,463.99) Total 4,196,719.76 4,121,039.46 9,170,722.05 11,692,324.07 Income tax relating to components of comprehensive income: Deferred tax relating to Actuarial gain - - - (126,319.20) Total - - - (126,319.20) Separate financial statements For the three-month period ended September 30, For the nine-month period ended September 30, 2019 2018 2019 2018 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 2,745,277.67 3,754,607.38 7,420,033.45 10,835,687.59 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (79,230.85) (366,329.86) (147,582.11) (402,302.38) Total 2,666,046.82 3,388,277.52 7,272,451.34 10,433,385.21 Income tax relating to components of comprehensive income: Deferred tax relating to Actuarial gain - - - (141,789.40) Total - - - (141,789.40)
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month periods ended March 31, 2022 and 2021 consisted of: Income tax expenses shown in profit or loss : Current tax expense: 2022 2021 Income tax expense for the year 24,475 2,917 Deferred tax expense (income): original recognition and reversal (303) (328) Total 24,172 2,589 Changes in temporary differences relating to the Gain on measuring financial assets 2,666 1,067 Total 2,666 1,067 Deferred tax relating to:
INCOME TAX EXPENSES. 32.1 Major components of income tax expenses for the years ended December 31, 2021 and 2020 consisted of: Baht Consolidated financial statements Separate financial statements 2021 2020 (Restate) 2021 2020 (Restate) Income tax expenses shown in profit or loss : Current income tax: Income tax for the year 234,490,177 135,960,825 141,332,379 55,963,107 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (10,557,056) (8,303,548) (2,298,309) (1,915,630) Total 223,933,121 127,657,277 139,034,070 54,047,477 Income tax relating to components of other comprehensive income: Deferred tax relating to gain (loss) from :- Remeasuring available-for-sale investments 771,921,151 6,002,406 570,013,266 58,089,985 Actuarial on define employee benefit plans 5,950,753 - - - Total 777,871,904 6,002,406 570,013,266 58,089,985
32.2 A numerical reconciliation between income tax expense and the product of accounting profit multiplied by the applicable tax rate for the years ended December 31, 2021 and 2020 which are summarized as follows: Consolidated financial statements Separate financial statements 0000 0000 0000 2020 Accounting profit for the year 2,175,048,310 681,849,241 1,040,815,240 624,222,831 The applicable tax rate (%) 20 20 20 20 Income tax expense at the applicable tax rate 435,009,662 136,369,848 208,163,048 124,844,566 Reconciliation items: Tax effect of expenses that are not deductible in determining tax profit: - Expenses not allowed as expenses in determining taxable profit 7,972,305 20,923,289 26,663,703 27,809,045 Tax effect of income or profit that are not required in determining taxable profit: - Exemption of non-taxable dividend income (61,853,299) (31,919,583) (92,378,243) (92,751,582) - Share of profit of associates (144,337,703) 12,470,938 - - - Others (6,255,863) (20,407,597) (3,414,438) (5,854,552) Tax loss not recorded in the prior year but is used to reduce income tax expense of the current year (7,446,636) - - - Tax loss that tax assets are not recorded 844,655 10,220,382 - - Total reconciliation items (211,076,541) (8,712,571) (69,128,978) (70,797,089) Total income tax expense 223,933,121 127,657,277 139,034,070 54,047,477 32.3 A numerical reconciliation between the average effective tax rate and the applicable tax rate for the years ended December 31, 2021 and 2020 are summarized as follows: 2021 2020 (Restate) Accounting profit before income tax expenses for the year 2,175,048,310 681,849,241 Income tax e...
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and six-month periods ended June 30, 2021 and 2020 consisted of: Thousand Baht Income tax expense shown in profit or loss : Current tax expense : Income tax expense for the year 7,886 1,653 10,803 5,862 Deferred tax expense : Changes in temporary differences relating to the original recognition and reversal (741) (319) (1,069) (783) Total 7,145 1,334 9,734 5,079 Income tax relating to components of other comprehensive income: Deferred tax relating to: Remeasuring financial assets 2,000 4,666 3,067 (4,467) Total 2,000 4,666 3,067 (4,467)
INCOME TAX EXPENSES. Income tax expenses was calculated on loss before income tax expenses for the period, after adding back disallowable expenses and deducting income which is exempted for tax computation purposes, using the estimated effective tax rate for the year. Income tax expenses for the three-month periods ended March 31, 2022 and 2021 as follows: Consolidated financial statements Separate financial statements 2022 2021 2022 2021 Income tax expenses shown in profit or loss: Income tax for the period - - - - differences during the period - (26,590) - (24,530) Total - (26,590) - (24,530) Income tax relating to components of other comprehensive income: Surplus on revaluation of assets - 26,761 - 26,761 Total - 26,761 - 26,761
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2021 and 2020 consisted of: Income tax expenses shown in profit or loss : Current income tax expenses : Income tax for the period 70,819,365 46,149,018 146,196,569 90,673,728 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (20,416,761) 1,915,840 (5,649,094) 1,107,324 Total 50,402,604 48,064,858 140,547,475 91,781,052 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring financial assets 193,920,411 34,129,669 380,432,883 (32,286,647) Total 193,920,411 34,129,669 380,432,883 (32,286,647) Income tax expenses shown in profit or loss : Current income tax expenses : Income tax for the period 45,834,134 18,306,997 81,445,364 28,093,893 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (18,316,506) 4,245,105 1,700,822 5,020,695 Total 27,517,628 22,552,102 83,146,186 33,114,588 Income tax relating to components of other comprehensive income: Deferred tax relating to : Remeasuring financial assets 153,693,625 46,538,144 348,118,578 24,379,704 Total 153,693,625 46,538,144 348,118,578 24,379,704 Hospital General Hospital, Hospital in Social Security and the National Health Security Office systems Others Rental and Hotel services The Company and its subsidiaries operate in 2 main reportable operating segments in one geographical area, Thailand as follows : The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the basis consistent with that used to assess operating profit or loss in the financial statements. Operating segment information for the three-month and nine-month periods ended September 30, 2021 and 2020 were as follows : Baht Consolidated financial statements Hospital Others Total For the three-month periods ended September 30, For the three-month periods ended September 30, For the three-month periods ended September 30, 2021 2020 2021 2020 2021 2020 Revenue from services 1,895,010,776 1,495,994,151 13,675,781 24,067,152 1,908,686,557 1,520,061,303 Cost of services (1,248,129,753) (1,111,250,533) (22,169,165) (18,600,023...
INCOME TAX EXPENSES. 17.1 Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Income tax expense shown in profit or loss : Current tax expense : Income tax expense for the period 10,756 14,140 16,618 34,109 Deferred tax expense : Changes in temporary differences relating to the original recognition and reversal (404) (527) (1,187) (3,934) Total 10,352 13,613 15,431 30,175 Income tax relating to components of other comprehensive income: Deferred tax relating to: Remeasuring available-for-sale investments - 2,067 - 667 Remeasuring financial assets (4,000) - (8,467) - Gain from changing acturial estimates - - - (341) Total (4,000) 2,067 (8,467) 326 For the three-month periods ended For the nine-month periods ended
17.2 A numerical reconciliation between income tax expenses and the product of accounting profit multiplied by the applicable tax rate for the nine-month periods ended September 30, 2020 and 2019 which are summarized as follows: Accounting profit for the period 79,078 153,313 The applicable tax rate 20 20 Income tax expenses at the applicable tax rate Reconciliation items: 15,816 30,663 Tax effect of expenses that are not deductible in determining tax profit: - Expenses not allowed as expenses in determining taxable profit 71 155 Tax effect of income or profit that are not required in determining taxable profit: - Exemption of non - taxable dividend income (400) (587) - Expenses allowed as additional in determining tax profit (56) (56) Total reconciliation items (385) (488) Total income tax expenses 15,431 30,175 17.3 A numerical reconciliation between the average effective tax rate and the applicable tax rate for the nine-month periods ended September 30, 2020 and 2019 are summarized as follows: 2020 2019 Accounting profit before tax expenses 79,078 153,313 Income tax expense at the applicable tax rate 15,816 20.00 30,663 20.00 Reconciliation items (385) (0.49) (488) (0.32) Income tax expenses at the average effective tax rate 15,431 19.51 30,175 19.68
