Annual Report 2017

120 Annual Report 2017 4. Change in presentation The Group made change in presentation of deferred tax on change in value of available-for-sale of investment amounting to Baht 97.38 million presented in the consolidated and separate financial statements not appropriate, reclassified the presentation of income tax expense in revenue over expenses to other comprehensive revenues and expenses. Comparative figures have been reclassified to conform with the current year presentation. The effect of change in presentation of the above the statement of financial position of the Group as at 31 December 2016 are as follows; The effect of the above to the statement of comprehensive revenues and expenses for the year ended 31 December 2016 are as follows; Consolidated As previously reported Reclassification Amount after reclassification Statements of financial position as at 31 December 2016 Funds 24,912,516 97,382 25,009,898 Other components of fund balances 485,145 (97,382) 387,763 (Unit: Baht’000) Consolidated As previously reported Reclassification Amount after reclassification Statement of comprehensive revenues and expenses for the year ended 31 December 2016 Comprehensive revenues and expenses Income tax expense (327,996) 97,382 (230,614) Revenues over expenses 1,661,888 97,382 1,759,270 Other comprehensive revenues and expenses Income tax relating to items that will be reclassified subsequently to revenues and expenses 2 (97,382) (97,380) Total items that will be reclassified subsequently to revenues and expenses 346,280 (97,382) 248,898 (Unit: Baht’000) SET As previously reported Reclassification Amount after reclassification Statements of financial position as at 31 December 2016 Funds 23,605,014 97,382 23,702,396 Other components of fund balances 493,137 (97,382) 395,755 (Unit: Baht’000)