292 O N E R E P O R T 2 0 2 2 OVERVIEW BUSINESS OVERVIEW AND PERFORMANCE CORPORATE GOVERNANCE FINANCIAL INFORMATION SUSTAINABLE BUSINESS DEVELOPMENT The reconciliation between accounting loss and income tax revenue is shown below. 31. Income tax Income tax revenue for the years ended 31 December 2022 and 2021 are made up as follows. The amounts of income tax relating to each component of other comprehensive income for the years 2022 and 2021 are as follows. (Unit: Baht Thousand) (Unit: Baht Thousand) (Unit: Baht Thousand) Consolidated financial statements Separated financial statements 2022 2021 2022 2021 Current income tax: Current income tax charge for the year - 1,027 - 1,027 Deferred tax: Relating to origination and reversal of temporary differences (2,451,560) (1,742,094) - (6,408) Income tax revenue reported in profit or loss (2,451,560) (1,741,067) - (5,381) Consolidated financial statements Separated financial statements 2022 2021 2022 2021 Accounting loss before tax (10,665,922) (13,699,014) (28,439) (132,683) Applicable tax rate 20% 20% 20% 20% Accounting loss before tax multiplied by income tax rate (2,133,185) (2,739,803) (5,688) (26,537) Reversal of previously recognised deferred tax assets (1,110,332) 101,622 - - Tax losses for the year for which deterred tax assets were not recognised 5,687 20,686 5,687 20,686 Effects of: Promotional privileges (Note 32) 507,626 846,822 - - Non-deductible expenses 8,650 23,532 1 470 Revenue subject to tax 269,994 6,074 - - Total 786,270 876,428 1 470 Income tax revenue reported in profit or loss (2,451,560) (1,741,067) - (5,381) Consolidated financial statements 2022 2021 Gain on cash flow hedges 5,701 42,916 Net change in cost of cash flow hedges (1,256) (336) Actuarial gain 31,307 41,437 Income tax expense recorded in other comprehensive income 35,752 84,017
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