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EN_Tipco_Annual Report 2014

ANNUAL REPORT 2014 Unit: Baht Consolidated Financial Statements Separate Financial Statements 31 Dec 2014 31 Dec 2014 31 Dec 2013 31 Dec 2013 Consist of Deferred tax liabilities Fair value of available-for-sale investments Assets under finance lease contracts Amortization of Trademark Others Total Deferred tax assets, net 0 705,663 870,000 0 1,575,663 115,572,456 103,558 829,089 580,000 1,631 1,514,278 33,563,535 0 705,663 870,000 0 1,575,663 62,473,017 103,558 829,089 580,000 1,631 1,514,278 17,942,051 29. Privileges According to the Investment Promotion Act B.E. 2520 The Company and its subsidiaries have obtained the certificate for the investment promotion, entitled privileges for manufacturing of empty can, canned coconut milk and desiccated coconut at Prachaubkhirikhan factory and vegetable and fruit juices at Ayuthaya factory as follows : 1. Exemption from import duty on machinery as approved by the Board of Investment. 2. Exemption from company income tax for 8 years from the date income is first derived, which have been expired in the year 2021. 3. Shareholders of the Company will be exempted from tax on dividend received during the period in which the company is granted exemption from company income tax. The Company and its subsidiaries have to comply with certain conditions contained in the promotion certificate. The calculation of profit and loss between promoted and non-promoted businesses are distinguished by the transactions which can be specified. Transactions which cannot be specified are allocated by the proportion of income. Interest income except from saving deposits (over 2% of revenues) and income from sales of scrap are recorded under non-promoted business. 30. Revenues Report for a Promoted Business By the Announcement of the Board of Investment No. 14/1998 dated December 30, 1998 regarding revenues report for a promoted business, the company is required to separately report the revenues from domestic sales and export sales and to separately report the promoted and non-promoted business. The Revenues are as follows :


EN_Tipco_Annual Report 2014
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