74 The amounts of income tax relating to each component of other comprehensive income for the years ended 31 December 2021 and 2020 are as follows: (Unit: Million Baht) Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Deferred tax relating to: Loss on changes in value of debt securities measured at fair value through other comprehensive income (9) (8) - - Gain (loss) on changes in value of equity securities designated to measure at fair value through other comprehensive income (16) (169) 9 (42) Actuarial gain on defined benefit plan 7 12 - - (18) (165) 9 (42) Reconciliations between income tax expenses and the product of accounting profit multiplied by the applicable tax rate for the years ended 31 December 2021 and 2020 are as follows: (Unit: Million Baht) Consolidated financial statements Separate financial statements 2021 2020 2021 2020 (Restated) Accounting profit before tax 7,558 9,405 5,292 6,699 Applicable tax rate 20% 20% 20% 20% Accounting profit before tax multiplied by applicable tax rate 1,512 1,881 1,058 1,340 Adjustment in respect of income tax from previous year 2 6 - - Effects of non-taxable revenue and non-deductible expenses - net (361) (504) (769) (1,508) Utilised tax loss during the period (157) - (141) - Expense treated as non-deductible which are temporary differences and not expected to utilised (reversal) (160) 174 (143) 198 Income tax expenses reported in statements of comprehensive income 836 1,557 5 30 290
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