CP ALL Public Company Limited and its Subsidiaries

Statement of financial position

Consolidated Separate
financial statements financial statements
31 December 31 December
Assets Note 2018 2017 2018 2017
(in Baht)
Current assets
Cash and cash equivalents 6 34,023,108,678 28,878,805,807 22,611,758,020 17,651,393,427
Current investments 7 1,467,226,803 1,384,828,450 - -
Trade accounts receivable 5, 8 2,039,650,878 1,600,923,067 65,520,257 123,933,134
Other current receivables 5, 9 7,406,471,249 6,711,808,665 4,929,326,355 4,642,187,758
Short-term loans to subsidiaries 5 - - 5,850,000,000 4,700,000,000
Inventories 5, 10 29,570,068,385 27,376,288,301 13,458,885,841 12,723,675,751
Other current assets 11 487,183,205 620,614,659 293,762,578 380,037,397
Total current assets 74,993,709,198 66,573,268,949 47,209,253,051 40,221,227,467

Non-current assets
Investments in subsidiaries 12 - - 197,610,700,540 206,833,435,450
Investment in related company 5 34,000,000 34,000,000 34,000,000 34,000,000
Other long-term investments 988,482 411,582 - -
Other non-current receivables 5, 9 1,398,185,521 1,398,280,779 1,107,169,290 1,117,061,842
Investment properties 332,832,502 332,832,502 - -
Property, plant and equipment 5, 14 111,287,431,835 106,394,003,141 30,983,841,928 28,293,610,814
Goodwill 15 128,096,020,528 128,328,020,219 - -
Leasehold rights 4,107,307,022 4,075,075,362 395,839,291 350,572,697
Other intangible assets 5, 16 51,435,443,460 51,249,433,794 1,394,495,418 1,329,559,931
Deferred tax assets 17 1,002,040,250 914,761,384 459,191,755 427,728,693
Other non-current assets 18 1,053,658,260 998,477,965 1,173,596,808 1,102,560,662
Total non-current assets 298,747,907,860 293,725,296,728 233,158,835,030 239,488,530,089

Total assets 373,741,617,058 360,298,565,677 280,368,088,081 279,709,757,556

The accompanying notes are an integral part of these financial statements.

5
CP ALL Public Company Limited and its Subsidiaries
Statement of financial position

Consolidated Separate
financial statements financial statements
31 December 31 December
Liabilities and equity Note 2018 2017 2018 2017
(in Baht)
Current liabilities
Short-term borrowings from
financial institutions 19 3,582,583,743 4,325,529,841 - -
Trade accounts payable 5, 20 78,790,390,772 74,742,349,126 41,442,528,081 38,336,434,575
Other payables 5, 21 15,866,589,814 14,079,123,589 19,212,592,501 16,848,314,053
Current portion of debentures 19 22,994,300,000 14,747,000,000 22,994,300,000 14,747,000,000
Current portion of long-term
borrowings from financial
institutions 19 94,476,827 2,031,562,129 - -
Current portion of finance
lease liabilities 19 106,205,916 118,346,596 - -
Income tax payable 1,394,812,435 1,206,249,753 447,915,573 269,692,579
Other current liabilities 922,328,431 856,797,848 672,669,610 571,934,035
Total current liabilities 123,751,687,938 112,106,958,882 84,770,005,765 70,773,375,242

Non-current liabilities
Debentures 19 117,883,600,000 140,877,900,000 117,883,600,000 140,877,900,000
Long-term borrowings from
financial institutions 19 9,009,893,588 4,250,087,159 - -
Finance lease liabilities 19 592,139,807 687,562,120 - -
Provisions for employee benefits 22 3,368,249,860 2,787,297,899 1,927,575,725 1,537,960,822
Accrued guarantee deposits 23 3,716,365,858 3,592,742,121 3,634,158,956 3,457,758,770
Deferred tax liabilities 17 15,087,901,684 15,170,073,335 - -
Other non-current liabilities 513,093,464 597,163,890 132,459,670 74,665,633
Total non-current liabilities 150,171,244,261 167,962,826,524 123,577,794,351 145,948,285,225
Total liabilities 273,922,932,199 280,069,785,406 208,347,800,116 216,721,660,467

The accompanying notes are an integral part of these financial statements.

6
CP ALL Public Company Limited and its Subsidiaries
Statement of financial position

Consolidated Separate
financial statements financial statements
31 December 31 December
Liabilities and equity (Continued) Note 2018 2017 2018 2017
(in Baht)
Equity
Share capital 24
Authorised share capital 8,986,296,048 8,986,296,048 8,986,296,048 8,986,296,048
Issued and paid-up share capital 8,983,101,348 8,983,101,348 8,983,101,348 8,983,101,348
Additional paid-in capital 24
Premium on ordinary shares 1,684,316,879 1,684,316,879 1,684,316,879 1,684,316,879
Deficit from changes in ownership
interest in subsidiary (1,061,147,719) (1,142,585,625) - -
Retained earnings
Appropriated
Legal reserve 25 900,000,000 900,000,000 900,000,000 900,000,000
Unappropriated 55,731,138,106 45,728,253,122 40,543,715,538 31,511,524,662
Other component of equity (1,315,759,337) (729,324,321) - -
Total 64,921,649,277 55,423,761,403 52,111,133,765 43,078,942,889
Subordinated perpetual debentures 26 19,909,154,200 19,909,154,200 19,909,154,200 19,909,154,200
Equity attributable to equity
holders of the Company 84,830,803,477 75,332,915,603 72,020,287,965 62,988,097,089
Non-controlling interests 13 14,987,881,382 4,895,864,668 - -
Total equity 99,818,684,859 80,228,780,271 72,020,287,965 62,988,097,089

Total liabilities and equity 373,741,617,058 360,298,565,677 280,368,088,081 279,709,757,556

The accompanying notes are an integral part of these financial statements.