Page 175

(Unit : Baht)

Statements of Financial Position Consolidated financial statements Separate financial statements As at December 31, January 1, December 31, January 1, 2012 2012 2012 2012

Increase in deferred tax assets Increase in intangible assets Increase in deferred tax liabilities Increase in retained earnings

68,561,977.32 170,196,244.63 174,810,488.62 63,947,733.33

4,378,735.03 - 275,422.88 4,103,312.15

(Unit : Baht) Statements of Comprehensive Income Consolidated financial Separate financial statements statements For the year ended on December 31, 2012

Increase (decrease) in income tax expense Increase (decrease) in total comprehensive income Increase (decrease) in basic earnings per share

72,821,778.75 12,665,094.96 19,415,584.42 - 21,523,590.48 913,234.39 70,713,772.69 11,751,860.57

6,766,039.36 (6,766,039.36)

(7,648,548.42) 7,648,548.42

(0.0154)

0.0174

The management is currently assessing the impact on the financial statements for the financial reporting standards having effective date in year 2014.

3. Principles of consolidation financial statements The consolidated financial statements comprise the financial statements of the Company and its subsidiaries. Subsidiaries, which are those entities in which the Group has power to govern the financial and operating policies, are consolidated. The existence and effect of potential voting rights that are presently exercisable or presently convertible are considered when assessing whether the Group controls another entity. Subsidiaries are consolidated from the date on which control is transferred to the Group and are no longer consolidated from the date that control ceases.

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GUNKUL_2012 GUNKUL ENGINEERING PCL Annual Report 2012

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