Annual Report 2017

121 SET 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 (178,537) 97,382 (81,155) Revenues over expenses 1,451,742 97,382 1,549,124 Other comprehensive revenues and expenses Income tax relating to items that will be reclassified subsequently to revenues and expenses - (97,382) (97,382) Total items that will be reclassified subsequently to revenues and expenses 346,289 (97,382) 248,907 (Unit: Baht’000) 5. Critical accounting estimates, assumptions and judgements Estimates, assumptions and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 6. Capital risk management The Group’s objectives when managing capital are to safeguard the Subsidiaries in the Group’s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to increase investor and stakeholder confidence. In order to maintain or adjust the capital structure, the Subsidiaries in the Group may adjust the amount of dividends paid to shareholders depending on their operating performance. 7. Segment information Segment information is presented in respect of the Group’s business segments. The primary format, business segments, is based on the Group’s management and internal reporting structure. The Group comprises the following 5 main business segments: 1) Securities Markets (including securities trading, clearing and settlement, listing, depository and membership fees) 2) Derivatives Markets (including trading and clearing of future contracts and membership fees) 3) Technology Services (including member services, information services and technology support) 4) Registrar Services (including securities registrar) 5) Capital market development and others, i.e., expenses for Capital Market Development Fund (CMDF), rental income and other miscellaneous income. CMDF focuses on long-term development of capital market including improving financial and investment capabilities of Thai people and executives, promoting sustainable development of capital market industry, conducting of capital market research, and promoting leadership management.