Page 150 - One report AUCT2024_Eng

Part 3
Financial Statements
The amounts of income tax relating to each component of other comprehensive income for the years ended 31 December 2024 and 2023 are as follows:
445,708
445,708
Deferred tax relating to actuarial loss
Total
(Unit: Baht)
2024 2023
- -
The reconciliation between accounting profit and income tax expenses is shown below.
(Unit: Baht)
2024
2023
436,051,813 20% 87,210,362
1,060,186 (145,471) - 88,125,077
(Unit: Baht)
463,251,095
20%
92,650,219
17,482
(244,990)
(463,146)
91,959,565
Accounting profit before tax
Applicable tax rate
Accounting profit before tax multiplied by income tax rate Effects of:
Non-deductible expenses
Additional expense deductions allowed
Write-off of allowance for expected credit losses
Income tax expenses reported in profit or loss
The weighted average applicable tax rate was 20% (2023: 20%). The components of deferred tax assets are as follows:
Deferred tax assets
Provision for long-term employee benefits Accumulated depreciation - leasehold improvements,
buildings and equipment Lease
Allowance for expected credit losses
Total
Deferred tax liabilities
Deferred vehicle transportation expenses Total
Net
Statements of financial position
2024
2023
3,598,623 12,169,503
16,720,297 733,868 33,222,291
-
- 33,222,291
3,753,870
13,165,740
19,012,968
399,240
36,331,818
2,666,334
2,666,334
33,665,484
150
Annual Registration Statement / Annual Report 2024
(Form 56-1 One Report)