Annual Report 2017

124 Annual Report 2017 Reconciliation of reportable segment assets/liabilities were as follows: Consolidated 2017 2016 Assets Assets for reportable segments 27,478,274 19,167,618 Unallocated amounts: - Cash and investments 15,537,537 18,352,073 - Investments in related parties 973,019 953,512 - Accrued interest receivables 25,692 37,687 - Land and building under construction 1,181,384 1,027,967 Total assets 45,195,906 39,538,857 Liabilities Liabilities for reportable segments 17,821,059 14,141,194 Total liabilities 17,821,059 14,141,194 (Unit: Baht’000) 8. Related party transactions Enterprises and individuals that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the entity, including holding companies, subsidiaries and fellow subsidiaries are related parties of the entity. Associates and individuals owning, directly or indirectly, an interest in the voting power of the entity that gives them significant influence over the enterprise, key management personnel, including directors and officers of the company and close members of the family of these individuals and companies associated with these individuals also constitute related parties. In considering each possible related-party relationship, attention is directed to the substance of the relationship, and not merely the legal form. Transactions with related parties are conducted at prices based on market prices or at contractually agreed prices where no market price exists. The pricing policies for particular types of transactions are explained below: Transaction Pricing policy Service income Cost plus margin Purchase of services Cost plus margin Interest income With reference to the return of bank deposit and debt securities Interest expense The interest rate on the loan is based on the floating market interest rate which is referred to the higher interest rate for one-year government bond or one- year fixed deposit on average of 4 banks for corporate credit line of Baht 10 million