55 The reconciliation between accounting loss and income tax revenues is shown below. (Unit: Million Baht) Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Accounting loss before tax 3,684 5,502 5,091 5,669 Applicable tax rate 20% 20% 20% 20% Accounting loss before tax multiplied by income tax rate 737 1,100 1,018 1,134 Adjustment in respect of income tax of previous year - (16) - (14) Profit from operations of associates - net of tax 51 57 - - Adjustment on tax losses carried forward 8 - 8 - Effects of: Non - deductible expenses (44) (33) (28) (14) Additional expense deductions allowed 19 28 19 28 Others 1 6 12 37 Total (24) 1 3 51 Income tax revenues reported in profit or loss 772 1,142 1,029 1,171 The components of deferred tax assets and deferred tax liabilities are as follows: (Unit: Million Baht) Statements of financial position Consolidated financial statements Separate financial statements 2023 2022 2023 2022 Deferred tax assets Allowance for diminution in value of inventories 46 222 46 222 Provision for long-term employee benefits 887 845 882 839 Fixed assets 247 256 195 194 Tax losses carried forward 2,164 1,189 2,161 1,182 Derivatives 27 31 27 31 Investment in a subsidiary, joint venture and associate - - 236 30 Others 45 42 11 45 Total 3,416 2,585 3,558 2,513 348 IRPC Public Company Limited Notes to the Consolidate Financial Statements
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