INCOME TAX EXPENSES. 32.1 Major components of income tax expenses for the years ended December 31, 2018 and 2017 consisted of: Baht Consolidated financial statements Separate financial statements 2018 2017 2018 2017 Income tax expenses shown in profit or loss : Current income tax: Income tax for the year 194,471,688 205,635,800 87,873,472 78,346,601 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (5,055,867) (9,315,097) (882,908) (1,596,377) Total 189,415,821 196,320,703 86,990,564 76,750,224 Income tax relating to components of other comprehensive income: Deferred tax relating to gain (loss) from :- Remeasuring available-for-sale investments (57,370,916) (96,735,358) 8,063,312 (6,922,126) Actuarial on define employee benefit plons 65,962 (630,176) - - Total (57,304,954) (97,365,534) 8,063,312 (6,922,126)
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: Baht Consolidated financial statements For the three-month periods ended September 30, 2021 2020 For the nine-month periods ended September 30, 2021 2020 Income tax expenses shown in profit or loss : Current income tax expenses : (Restate) (Restate) 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) Baht Separate financial statements For the three-month periods ended September 30, 2021 2020 For the nine-month periods ended September 30, 2021 2020 Income tax expenses shown in profit or loss : Current income tax expenses : (Restate) (Restate) 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 27. OPERATING SEGMENT Type of operating segment Nature of operating segment 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 a...
INCOME TAX EXPENSES. Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current tax expenses : Income tax expenses for the period 40,902,515 54,296,287 115,759,872 143,472,202 Deferred tax expenses : Changes in temporary differences relating to the original recognition and reversal 2,021,778 2,779,359 (7,770,100) (4,551,934) Total 42,924,293 57,075,646 107,989,772 138,920,268 Income tax relating to components of other comprehensive income: Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,364) Baht Separate financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current tax expenses: Income tax expenses for the period 39,238,237 51,182,037 111,827,507 136,069,775 Deferred tax expenses : Changes in temporary differences relating to the original recognition and reversal 554,768 (655,324) (6,072,475) (7,088,215) Total 39,793,005 50,526,713 105,755,032 128,981,560 Income tax relating to components of other comprehensive income: Remeasuring investments (79,069,280) (26,075,476) (413,849,218) (33,795,364) Total (79,069,280) (26,075,476) (413,849,218) (33,795,364)
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: Baht 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: Changes in temporary differences relating to the 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: Changes in temporary differences relating to the 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 Income tax expenses shown in profit or loss : 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: Deferred tax relating to gain (loss) from :- 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. 17.1 Major components of income tax expenses for the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Thousand Baht September 30, September 30, 2020 2019 2020 2019 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
INCOME TAX EXPENSES. 18.1 Major components of income tax expenses for the three-month and six-month periods ended June 30, 2021 and 2020 consisted of: Thousand Baht For the three-month period ended June 30, For the six-month period ended June 30, 0000 0000 0000 2020 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. 18.1 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: Thousand Baht 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. 33.1 Major components of income tax expenses for the years ended December 31, 2020 and 2019 consisted of: Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Income tax expenses shown in profit or loss : Current income tax: Income tax for the year 132,042,530 215,886,634 52,044,812 84,754,151 Deferred tax: Changes in temporary differences relating to the original recognition and reversal (8,303,548) (9,441,335) (1,915,630) (2,367,110) Total 123,738,982 206,445,299 50,129,182 82,387,041 Income tax relating to components of other comprehensive income: Deferred tax relating to gain (loss) from :- Remeasuring available-for-sale investments 9,920,701 147,439,051 62,008,280 76,459,523 Actuarial on define employee benefit plans - (6,603,425) - (1,042,793) Total 9,920,701 140,835,626 62,008,280 75,416,730
INCOME TAX EXPENSES. 33.1 Major components of income tax expenses for the years ended December 31, 2022 and 2021 consisted of: Baht Consolidated financial statements Separate financial statements 2022 2021 2022 2021 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: Baht 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 nume...
