- 40 - Income tax expenses (benefit) for the years ended December 31, are reconciled as follows: Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Profit (loss) before income tax expense (benefit) 16,884 (7,684) 16,029 (7,004) Tax calculated at a tax rate of 20% 3,377 (1,537) 3,206 (1,401) Tax effect of: Profit from operations of associates - net of tax (143) (67) - - Income subject to tax 43 1 43 1 Income not subject to tax (1) (65) (31) (279) Income subject to tax exemption (884) - (884) - Expenses not deductible for tax purpose 90 133 64 129 Expenses with additional deduction (95) (31) (95) (30) Tax losses not recognised as deferred income tax (36) 12 (37) 12 Income tax expense (benefit) 2,351 (1,554) 2,266 (1,568) 18. OTHER NON-CURRENT ASSETS Other non-current assets as at December 31, consist of: Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Prepaid expense 152 315 152 315 Others 30 30 27 28 Total other non-current assets 182 345 179 343 342 IRPC PUBLIC COMPANY LIMITED 56-1 ONE REPORT 2021
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