GPSC FN_ENG

Notes to the financial statements Global Power Synergy Public Company Limited and its Subsidiaries For the year ended 31 December 2017 91 G L O B A L P O W E R S Y N E R G Y P U B L I C C O M P A N Y L I M I T E D For the year ended 31 December 2017 82 37 Event after the reporting period At the meeting of the Board of Directors of the Company held on 12 February 2018, the Company ’ s Board of Directors approved the submission for approval at the annual general meeting of the shareholders of the Company the appropriation of 2017 annual dividends at Baht 1.25 per share, totalling Baht 1,872.9 million . After a deduction of the interim dividends of Baht 0.45 per share which were paid to the Company ’ s shareholders in September 2017, the remaining dividends of Baht 0.80 per sha e, totalling Baht 1,198.6 million This dividend is subject to the approval of the Company ’ s shareholders at the 2018 annual general meeting. 38 Reclassification of accounts Certain accounts in the statement of financial position as at 31 December 2016, which are included in the 2017 interim financial statements for comparative purposes, have been reclassified to conform to the presentation in the 2017 interim financial statements as follows : 2016 Consolidated financial statements Before reclassification Reclassification After reclassification (in thousand Baht) Statement of financial position as at 31 December 2016 Long - term loans to and interest receivables from related parties - 2,529,589 2,529,589 Long - term loans to related parties 2,463,160 ( 2,463,160 ) - Other non - current assets 398,354 ( 66,429 ) 331,925 Surplus on share - based payment transactions 78,467 ( 78,467 ) - Discount on common control transactions ( 1,196,681 ) 1,196,681 - Other surpluses ( deficits ) - ( 1,118,214 ) ( 1,118,214 ) - 2016 Separate financial statements Before reclassification Reclassification After reclassification (in thousand Baht) Statement of financial position as at 31 December 2016 Long - term loans to and interest receivables from related parties - 2,733,089 2,733,089 Long - term loans to related parties 2,666,660 ( 2,666,660 ) - Other non - current assets 247,262 ( 66,429 ) 180,833 Surplus on share - based payment transactions 78,467 ( 78,467 ) - Other surpluses ( deficits ) - 78,467 78,467 - The reclassifications have been made in order to comply with the classification set out in the Pronouncement of the Department of Business Development “ Determination of items in the financial statements B.E. 2559” dated 11 October 2016 . Notes to the financial statements For the year ended 31 ecember 2017 82 37 Event after the reporting period At the eeting of the Board of Directors of the Company held on 12 February 2018, the Co pany ’ s Board of Directors approved the sub ission for approval at the annual general eeting of the shareholders of the Company the appropriation of 2017 annual dividends at Baht 1.25 per share, totalling Baht 1,872.9 million . After a deduction of the interim dividends of Baht 0.45 per share which were paid to the Co pany ’ s shareholders in September 2017, the remaining dividends of Baht 0.80 per share, totalling Baht 1,198.6 million This dividend is subject to the approval of the Company ’ s shareholders at the 2018 annual general eeting. 38 eclassification of accounts Certain accounts in the statement of financial position as at 31 Dece ber 2016, which are included in the 2017 interi financial state ents for co parative purposes, have been reclassified to conform to the presentation in the 2017 interim financial state ents as follows : 2016 Consolidated financial statements Before reclassification Reclassification After reclassification (in thousand Baht) Statement of financial position as at 31 Dece ber 2016 Long - ter loans to and interest receivables fro related parties - 2,529,589 2,529,589 Long - ter loans to related parties 2,463,160 ( 2,463,160 ) - Other non - current assets 398,354 ( 66,429 ) 331,925 Surplus on share - based pay ent transactions 78,467 ( 78,467 ) - Discount on co on control transactions ( 1,196,681 ) 1,196,681 - Other surpluses ( deficits ) - ( 1,118,214 ) ( 1,118,214 ) - 2016 Separate financial statements Before reclassification Reclassification After reclassification (in thousand Baht) State ent of financial position as at 31 Dece ber 2016 Long - ter loans to and interest receivables fro related parties - 2,733,089 2,733,089 Long - ter loans to related parties 2,666,660 ( 2,666,660 ) - Other non - current assets 247,262 ( 66,429 ) 180,833 Surplus on share - based pay ent transactions 78,467 ( 78,467 ) - Other surpluses ( deficits ) - 78,467 78,467 - The reclassifications have been ade in order to co ply with the classification set out in the Pronounce ent of the Depart ent of Business Develop ent “ Determination of items in the financial statements B.E. 2559” dated 11 October 2016 . Notes to the fi ancial state ents For the year ended 31 December 2017 82 37 Event after the reporting period At the meeting of the Board of Directors of the Company held on 12 February 2018, the Company ’ s Board of Directors approved the submission for approval at the annual general meeting of the shareholders of the Company the appropriation of 2017 annual dividends at Baht 1.25 per s are, totalling Baht 1,872.9 million . After a deductio of the interim dividends of Baht 0.45 per s are which were paid to the Company ’ s shareholders in September 2017, the remaining dividends of Baht 0.80 per share, totalling Baht 1,198.6 million This dividend is subject to the approval of the Company ’ s shareholders at the 2018 annual general meeting. 38 Reclassification of accounts Certain accounts in the statement of financial osition as at 31 Decem r 2016, which are included in the 2017 interim financial stat ments for comparative purposes, have been reclassified to conform to the presentation in the 2017 interim financial statements as follows : 2016 Consolidated financial statements Before reclassification Reclassification After reclassification (in thousand Baht) Statement of financial position as at 31 December 2016 Long - te m loans to and interest receivables from related parties - 2,529,589 2,529,589 Long - term loans to related parties 2,463,160 ( 2,4 3,160 ) - Other non - curr nt sets 39 ,354 ( 66, 29 ) 331,925 Surpl s on share - based payment tr nsactions 78,467 ( 78,467 ) - Discount on common control transactions ( 1,196,681 ) 1,196,681 - Other surpluses ( deficits ) - ( 1,118,214 ) ( 1,118,214 ) - 2016 Separate financial statements Before reclassification Reclassification After reclassification (in thousand Baht) Statement of financial position as at 31 December 2016 Long - te m loans to and interest receivables from related parti s - 2,733,089 2,733,089 Long - term loans to related parties 2,666,660 ( 2,666,660 ) - Other no - curr nt sets 247,262 ( 66,429 ) 180,833 Surplus on share - based payment transactions 78,467 ( , ) - Other surpluses ( deficits ) - 78,467 78,467 - The eclassifications hav been made in order to comply with the classification set out i the Pronouncement of the Department of Business Development “ Determination of items in the financial statements B.E. 2559” dated 11 October 2016 .