EGAT Annual Report 2016

Page 1



Content 2 4 5 8 10 12 14 24 30 38 44 45 58

Vision and Mission Statement About EGAT Financial Overview Message from the Chairman Report of the Audit Committee Economic and Electricity Overview Operations Nature of Business of EGAT and Affiliates Analysis of Operating Results and Financial Position Enterprise Risk Management Organization Chart Structure of Organizational Management Board of Directors

68 78 81 83 95 97 108 114 120 123 208

Executives Corporate Governance Official Information Act Compliance Report Power Development and Future Plan Organization and Human Resource Development Corporate Social Responsibility Events Key Statistical Data Auditor’s Report Financial Statements Audit Fee


2

Vision

“Being a world-class organization in electricity business”

EGAT aims to achieve excellence in all areas and to be comparatively among the global top quartile in electricity. Being a leading organization, EGAT targets to be an organization of:

EXCELLENCE

PRIDE

VIABILITY

rg

a n i z a tio

pe

a

l

P

HIGH n

e

c

ancia l Fin

O

ernan

tional Na

O

G

ov

ration pe a O

l

GOOD

formanc er

e

rporate Co

r atio n

N

a ti o n al

1. Good corporate governance

4. National pride

2. High performance organization

5. Financial viability

Fi

n a n ci al

3. Operational excellence

Mission

• To generate, acquire, supply or sell electricity

• To conduct electricity-related businesses and other businesses related to EGAT’s activities including production and sale of lignite according to the EGAT Act B.E. 2511 (1968) (Amended in B.E. 2535) (1992)


3

Core Culture

Loyalty, Excellence, Integrity

Corporate Value F : Fairness I

: Integrity

R

: Responsibility & Accountability

M :

Mutual Respect

C : Commitment to Continuous Improvement and Teamwork

Strategic Objectives To achieve its vision, EGAT’s strategic objectives are as follows:

1. Strengthening the efficiency of the core business to be at the global top quartile level

2. Growing in electricity business

3. Being the national pride

4. Supporting the sustainable growth of the organization


4

About EGAT The Electricity Generating Authority of Thailand (EGAT) was established by virtue of the EGAT Act B.E. 2511 (1968) on May 1, 1969. Being a state enterprise in the area of energy under the Ministry of Energy with the Ministry of Finance as major shareholder, EGAT is responsible for generating, acquiring, and supplying electricity to the Metropolitan Electricity Authority (MEA), Provincial Electricity Authority (PEA), legal power users, and neighboring countries such as Malaysia. EGAT is also responsible for power related activities and service, producing and selling lignite and its by-products under the EGAT Act B.E. 2511 (1968) and its amendment B.E. 2535 (1992). At present, the operation of EGAT is in accordance with the Electricity Supply Industry whereby, under the supervision of the Energy

Regulatory Commission, EGAT is the producer and supplier of electricity and controls over the electricity production and distribution throughout the country to be efficient and adequate for the demand in parallel with environmental management for the community and society. EGAT Headquarters is situated at No. 53, Moo 2, Charansanitwong Road, Bang Kruai District, Nonthaburi Province 11130. The Transmission System Operation has 5 offices. Two are in Nonthaburi Province, and the rest are in Phitsanulok, Khon Kaen, and Krabi Provinces.


5

Financial Overview

Unit : Million Baht

2016

2015 (Adjusted)

2014 (Adjusted)

496,883.00

546,480.33

557,080.18

79,338.68

72,166.45

60,848.68

1,201.99

(11,996.27)

774.21

Operating Performance

Revenues from sales and services

Income from sales and services

Gains (Losses) on foreign exchange

Finance costs

41,700.70

31,685.73

25,679.05

Net income - EGAT and its subsidiaries

43,866.68

31,270.42

39,162.18

Net income - Non-controlling interests

3,336.72

1,579.00

3,321.54

Financial Position

Total assets

956,547.31

876,492.83

734,965.04

Property, plant and equipment - net

276,496.24

273,251.44

259,020.27

Total liabilities

555,623.83

495,819.65

362,101.69

Long - term loans

75,906.32

75,816.28

81,874.41

Owners' equity and non-controlling interests

400,923.48

380,673.19

372,863.35

19.28

16.29

13.99

Financial Ratios

Gross profit to net sales (percentage)

Net profit to net sales (percentage)

9.50

5.99

7.63

Return on total assets (percentage)

5.15

4.07

5.89

Debt to equity ratio (time)

1.39

1.30

0.97

Time interest earned (time)

2.15

2.08

2.70

Remark

* Financial ratios for the years 2016, 2015 and 2014 are calculated from the financial statements prepared in accordance with Financial Reporting Interpretations No. 4 and Accounting Standard No. 17.



The guiding light of the Thai people The contribution of His Majesty King Bhumibol Adulyadej to the Thai people has brought great prosperity to the country. The first project, Bhumibol Dam, was the multipurpose project which has largely benefited irrigation, agriculture, electricity, communication, and others. The dam has also originated the Electricity Generating Authority of Thailand (EGAT).


8

Message from the Chairman Thailand in the year 2016 suffered a great loss from the passing of His Majesty King Bhumibol Adulyadej. All Thai people mourn the passing of our beloved monarch whom we give high reverence. His Majesty King Bhumibol Adulyadej was the soul of nation. Throughout 70 years of his reign, His Majesty performed a lot of royal duties. Among these were his countless visits to various villages in remote areas all over the country. With great concern about the well-being of his subjects particularly the problem of insufficient water resource for farmers which were the majority of the people, His Majesty gave an initiative in making use of the water resource and the by-product in electricity generation. From this initiative, a large number of royal initiated projects on water resource development and electricity generation have been in existence throughout the country. EGAT was honored to take part in the construction of dams and reservoirs of several projects. His Majesty also gave importance to forest resource by conserving the fertility of the upstream forest, forest restoration, and reforestation. Focus was given to natural reforestation together with planned reforestation. Responding to the royal initiative, EGAT has prepared and implemented several reforestation projects since 1994. Presently, the total number of the planted trees which have survived and grown is more than 80 million covering an area of over 460,000 rai. Based on His Majesty’s “Sufficiency Economy” philosophy, EGAT has implemented a project on “Biological Way of Life for Sustainable Development” with the objective of developing the quality of life of the communities around EGAT’s power plants, dams, and transmission lines. From 1999 until today, there are 32 model communities countrywide which serve as learning centers and activities concerning the implementation of His Majesty’s philosophy for the benefit of individual and entire community. Amidst the grief of the kingdom, it was a delight for the Thai people when Crown Prince Maha Vajiralongkorn accepted the enthronement as the tenth monarch of the Chakri dynasty. To the invitation of President of the National Legislative Assembly for the enthronement, the Crown Prince affirmed that he would “fulfill the wish of His Majesty King Bhumibol and for the benefits of the Thai people” and would maintain “the royal knowledge” of the King Father for the best interest of the Kingdom.

EGAT is grateful for the benevolence of His Majesty King Bhumibol Adulyadej, His Majesty King Maha Vajiralongkorn Bodindradebayavarangkun, and the royal family graciously extended to EGAT in various occasions including the inauguration of EGAT’s dams and power plants and the names granted to EGAT’s dams. Such benevolence will be an encouragement for EGAT in performing its mission with utmost effort for the benefit of the people. In 2016, EGAT has implemented the project and conducted activities on the royal contributions to the country of His Majesty King Bhumibol comprising 9 areas namely 1) Sustainable country development 2) Invention and innovation 3) Forest and water conservation 4) Sufficiency and overcoming poverty 5) Farmers care 6) Education 7) Saving 8) Dedication and donation 9) Promoting good people. The activities have been held with participation of all sectors in EGAT’s sites across the country and will last until 2017. For EGAT’s operation in 2016, EGAT was successful in supplying sufficient electricity to meet the power demand. The overall net peak demand of EGAT power system was 29,618.80 MW representing an increase of 2,273.00 MW or 8.31 percent of the previous year. The total net energy generation requirement of EGAT system in 2016 was 188,999.64 million kilowatthours (kWh) or an increase of 3.02 percent. The main contributor to the increasing demand for power was a continual growth of the household expense and the public investment, whereas the export of services and goods had a rebound growth. In 2016, the country’s power system had a total installed generating capacity of 41,556.25 MW, 7 percent higher than the prior year comprising 16,385.13 MW from EGAT’s power plants contributing to 39.43 percent of the system and 25,171.12 MW from independent power producers (IPPs), small power producers (SPPs), and import from neighboring countries accounting for 60.57 percent of the system. In power generation, electricity of 67,765.92 million kWh was from EGAT’s power plants representing 35.86 percent and electricity purchased from private power producers and abroad was 121,233.72 million kWh representing 64.14 percent. The country’s energy


9 mix for electricity generation included 66.00 percent from natural gas, 23.16 percent from domestic coal and from Hongsa Power Plant in Lao PDR, 10.09 percent from domestic and foreign renewable energy (hydropower and others), 0.57 percent from bunker oil and diesel, 0.06 percent from electricity purchase through the Thai – Malaysian transmission network system, and 0.12 percent from others. EGAT’s energy sales totaled 185,046.51 million kWh, an increase of 3.07 percent from the previous year. In 2016, EGAT started to implement the Ministry of Energy’s policy “Energy 4.0” which supports the government policy “Thailand 4.0” in driving its operation. The important principle for the implementation of “Energy 4.0” policy is to upgrade the efficiency of the present energy system and to use appropriate innovation in the development of future electricity operation. All systems will be developed to be in “smart form”. Among the examples, “smart grid” which will become a part of “smart city” is a system in which the energy producers and users can interact through the information system. Other development projects include the microgrid project which has already been started in Mae Hong Son Province, energy storage system, and preparation for the use of electric vehicles.

the Office of the Vocational Education Commission. Concerning the progress of the construction of 8 learning centers all over the country, 4 centers have been completed and are in operation. The learning centers promote knowledge, understanding, and constructive ideas in energy development and energy conservation among the interested people and the youth which will be an important basis for future energy development. For the Demand Side Management (DSM) which is another important mission, in 2016, EGAT has been successful in reducing electric energy of 204.9 MW and carbon dioxide emission of 657.5 thousand tons. Since the implementation of DSM project, the total electric energy reduction is 4,208 MW, and carbon dioxide emission reduction is 14,356 thousand tons. On behalf of EGAT Board of Directors and EGAT Executives, I would like to express my gratitude to all stakeholders for their continued support. It is hopeful that further support will be received for the prosperity of the electricity operation of the country.

Moreover, EGAT has incorporated the concept of firm renewable energy management based on the “Energy 4.0” policy in its proposal to the Ministry of Energy to add the projects on renewable power to the target of Alternative Energy Development Plan during 2015-2036 (AEDP2015). The renewable power projects will include biomass, waste, wind power, and solar energy with a focus on modern innovation and will be implemented in the original site. Examples of these projects are floating solar cell project and projects on construction of biomass power plants using hybrid energy plants and firm power plants. The alternative energy development of EGAT will enhance the security of the electricity system and reduce the use of fossil fuel and carbon dioxide emission in power generation which is in line with the direction of the world energy development. The alternative energy development will also strengthen agricultural community on long term basis with the complete use of agricultural by-products and energy crops in power generation. In the social and environmental development, EGAT has completed its reforestation project covering an area of 20,000 rai, increased the number of model communities under the Project on Biological Way of Life for Sustainable Development to be 32, and expanded cooperation in the project with 69 colleges under

(Mr. Areepong Bhoocha-Oom) Chairman, Board of Directors Electricity Generating Authority of Thailand (EGAT)


10

Report of the Audit Committee The Audit Committee, appointed by the EGAT Board of Directors, consists of three members selected from independent directors of the EGAT Board of Directors. One member, at least, shall be knowledgeable and have experience in finance and accounting. EGAT Assistant Governor - Internal Audit Bureau serves as secretary of the Audit Committee. The Audit Committee has independently performed its duties in accordance with the procedures set forth in Audit Committee Charter to enhance good corporate governance. In 2016, the Audit Committee held 10 meetings to discuss relevant agenda with EGAT Executives and the independent auditor (from the Office of the Auditor General of Thailand). The significant issues can be summarized as follows:

1. Review of Financial Statements

• Reviewing with the Governor, Deputy Governor - Account and Finance, and the independent auditor from the Office of the Auditor General of Thailand, on the monthly, quarterly, and annual financial statements of EGAT and its subsidiaries to consider the appropriateness of the reports and to give useful recommendations to ensure the accuracy and reliability of the reports with adequate disclosure of important information, in accordance with generally accepted accounting principles. • Discussing with the Governor and the independent auditor on the development of the internal control systems.

4. Review of Good Corporate Governance

• R eviewing and discussing with the independent auditor on the scope and processes of the auditing practices and the performance of the auditor to enhance good coordination and reduce duplication of efforts.

3. Review of Risk Management and Internal Control

• Reviewing EGAT’s risk management and internal control system to consider the sufficiency, appropriateness, and coverage of all significant issues.

• Reviewing the corporate governance process and the conflict of interest report to comply with the good corporate governance principles and the best practice.

5. Review of Compliance

2. Review of the Independent Audit’s Scope and Processes

• Discussing with the top executives and the management of each unit to consider risk management, internal control systems, and process monitoring of key activities within their respective units to provide the best interests for EGAT’s operations.

• Reviewing the operations to ensure compliance with relevant regulations, orders, and laws including the requirements of the regulators relating to EGAT’s activities.

6. Review of the Evaluation Reports of the Governor’s Performance

• Reviewing the evaluation reports of the Governor’s Performance (Mr. Soonchai Kumnoonsate) for the period of July 1 December 31, 2015 and the period of January 1 – June 12, 2016.


11 7. Oversight of the Internal Audit Bureau

• Approving the Annual Audit Plan of 2017 and Three-year Strategic Audit Plan (2017-2019) including consideration of the sufficiency of the resources to perform the activities.

• Approving the performance assessment of the Internal Audit Bureau for the year 2016.

• Reviewing the quarterly internal audit reports of EGAT and its subsidiaries and continuous follow-up on the correction and improvement in accordance with the audit comments.

8. Review of the Charter of the Audit Committee and Internal Audit

9. Conduct of the Audit Committee’s SelfAssessment and Submission of the Report of the Audit Committee to EGAT Board of Directors

• Conducting the self-assessment of the Audit Committee and an individual member of the Audit Committee annually based on the guidelines for practice of the audit committee of the state enterprises set forth by Ministry of Finance for submission to EGAT Board of Directors to enhance the effectiveness, transparency, and reliability of the Audit Committee.

• Providing the Report of the Audit Committee for submission to EGAT Board of Directors, Ministry of Energy, and Ministry of Finance.

• Reviewing the appropriateness of EGAT Audit Committee Charter, EGAT Internal Audit Charter, and the Internal Audit Manual to ensure the coverage of the roles and responsibilities of the Audit Committee and the Internal Audit function.

The Audit Committee believed that throughout the year 2016, EGAT had maintained effective risk management, internal control systems, and corporate governance practices which enabled EGAT’s operations to meet the set objectives. EGAT’s financial statements were also prepared in accordance with the generally accepted accounting principles and were presented with adequate information disclosure. EGAT also operated in complete compliance with laws, rules, and regulations with no significant deficiency. In performing their duties, members of the Audit Committee expressed their opinions independently and provided straightforward recommendations to the Management and concerned parties to ensure the maximum benefits for all concerned parties.

(Mr. Porametee Vimolsiri) Chairman of the Audit Committee

January 17, 2017


12

Economic and Electricity Overview In 2016, the overall peak demand of EGAT power system was 29,618.80 MW occurring at 22.28 hours on Wednesday, May 11, 2016 representing an increase of 2,273.00 MW or 8.31 percent of the previous year. The total net energy generation requirement throughout 2016 rose to 188,999.64 million kWh from 183,466.84 million kWh of the previous year. This marked an increase of 5,532.80 million kWh or 3.02 percent.

Yearly Peak Generation Requirement

The net energy demand in 2016 grew at a considerable rate due to a robust growth of exports and public investment as well as the continual growth of household expense, while the expenditure of the government slowed down. In manufacturing sector, hotel and restaurant business grew at a significant rate, whereas transportation, construction, wholesale and retail, and industry also expanded continuously. Moreover, the agricultural sector showed rebound growth for the first time in eight quarters.

For 2017, it has been predicted that the overall peak demand of EGAT power system will be approximately 30,303 MW or an increase of 2.31 percent from that of the previous year, whereas the total net energy generation requirement will be 191,697 million kWh or an increase of 1.51 percent from 2016.


13 The National Economic and Social Development Board (NESDB) has predic ted that Thailand economic growth in 2017 will be approximately 3.0 - 4.0 percent. The supporting factors are the gradual increase of export which will help support the industrial manufacturing and private investment, the recovery and acceleration of agricultural production, and the high expansion of public investment, while the driving force from tourism

sector continues to be satisfactory. It is expected that export value will grow by 2.4 percent, whereas private consumption and total investment will expand by 2.7 and 5.0 percent respectively. Headline inflation is expected to be in the range between 1.0 - 2.0 percent, and the current account balance will be in a surplus of 10.2 percent of Gross Domestic Product (GDP).


14

Operations EGAT’s Total Contract Capacity In 2016, the total contract capacity in EGAT system was 41,556.25 MW comprising 16,385.13 MW from EGAT power plants contributing to 39.43 percent of the system, 14,948.50 MW from independent power producers (IPPs) which was 35.97 percent of the system, 6,345.02 MW from small power producers (SPPs) accounting for 15.27 percent of the system, and 3,877.60 MW from power import contributing to 9.33 percent of the system.

Power Generation and Purchase The overall peak demand of EGAT power system was 29,618.80 MW occurring at 22.28 hours on Wednesday, May 11, 2016 representing an increase of 2,273.00 MW or 8.31 percent of the previous year (27,345.80 MW at 14.02 hours on Thursday, June 11, 2015). The total net energy generation requirement throughout the year 2016 rose to 188,999.64 million kWh from 183,466.84 million kWh of the previous year. This marked an increase of 5,532.80 million kWh or

3.02 percent. The average net energy per day in 2016 was 517.81 million kWh, increasing by 15.16 million kWh or 3.02 percent from the previous year (502.65 million kWh). In 2016, EGAT’s electricity generation still relied on natural gas as the main fuel which could generate the net energy of 124,761.16 million kWh or 66.00 percent of the total generated and purchased power. Next to natural gas was coal which could generate the net energy of 35,098.82 million kWh or 18.57 percent. The net electric power of 8,004.71 million kWh or 4.24 percent was generated from renewable energy (hydropower and other renewable energy), whereas 19,831.47 million kWh or 10.50 percent purchased from abroad. Electricity of 1,075.41 million kWh or 0.57 percent was generated from bunker oil, palm oil, and diesel, and 228.07 million kWh or 0.12 percent from others.


15 In 2016, the following new power plants were added to the power system. Contractual Capacity

Commercial Operation Date

(MW) (COD)

EGAT Power Plants

1. North Bangkok Power Plant (Block 2)

828

January 15, 2016

2. Bang Lang Dam (Upgraded)

4

July 11, 2016

3. Thap Sakae Solar Power Plant

5

September 15, 2016

1. Khanom Electricity Generating Public Co., Ltd. (Block 2) 930

June 19, 2016

Independent Power Producers (IPPs)

Foreign Power Producers

1. Hongsa Co. Ltd (Hongsa Power Plant), (Unit 3)

491

March 2, 2016

Firm Small Power Producers (SPPs Firm)

1. B Grimm BIP Power 2 Ltd.

90

January 1, 2016

2. PPTC Co., Ltd.

90

March 29, 2016

3. Top SPP Co., Ltd. (Project 1)

90

April 1, 2016

4. Ang Thong Power Co., Ltd.

90

May 4, 2016

5. Top SPP Co., Ltd. (Project 2)

90

June 1, 2016

6. Nawanakhon Electricity Co., Ltd.

90

June 1, 2016

7. Amata B. Grimm Power 5 Co., Ltd.

90

June 1, 2016

8. Bowin Clean Energy Co., Ltd.

90

November 1, 2016

9. SSUT Co., Ltd. (Project 1)

90

December 29, 2016

10. SSUT Co., Ltd. (Project 2)

90

December 3, 2016

Non-firm Small Power Producers (SPPs Non-firm)

1. EA Solar Phitsanulok Co., Ltd.

90

April 1, 2016

2. Thai Ekaluck Power Co., Ltd.

38

April 7, 2016

3. Khao Kor Wind Power Co., Ltd.

60

August 5, 2016

4. Chaiyaphum Wind Farm Co., Ltd.

80

December 16, 2016

5. Watabak Wind Co., Ltd.

60

December 24, 2016

6. Wind Energy Development Co., Ltd

50

December 29, 2016


16 Fuel Consumption In 2016, natural gas supply for EGAT’s electricity generation was derived from various gas fields in the Gulf of Thailand and on-land (Nam Phong, Sin Phu Hom, and Sirikit fields) and imported from Myanmar (Myanmar field and LNG). Natural gas utilization by EGAT’s power plants amounted to 343,985 billion BTU costing 76,029 million Baht. The amount of natural gas used by the IPPs’ power plants was 401,817 billion BTU costing 92,321 million Baht. Therefore, the total amount of natural gas used in electricity generation was 745,802 billion BTU. The average price of natural gas (including marketing and piping charges) was 225.73 Baht/million BTU. The total price was 168,350 million Baht.

Natural Gas Utilization in terms of Amount, Price, and Value (2014-2016)

Year

Power Plant

Gas Utilization Billion BTU

(%)

Price1 Value2 (Baht/Million BTU) (Million Baht)

2014

757,140 100

312.00

EGAT

388,530 51

119,955

IPPs

368,611 49

116,276

2015

788,442 100

221,262

EGAT

387,992 49

105,136

IPPs

400,450 51

116,125

2016

745,802 100

168,350

EGAT

343,985 46

76,029

IPPs

401,817 54

92,321

280.63

225.73

236,230

Remark

1. The price of natural gas is the average price of natural gas purchased by EGAT power plants including marketing and piping charges.

2. The value of natural gas includes marketing and piping charges but does not include the value-added tax (VAT).


17 From the table and the chart, it is obvious that the use of natural gas as fuel in power generation in 2016 was lower than that in 2015 due to the reduction in electricity generation of several power plants of EGAT particularly Wang Noi Power Plant and the former Bang Pakong Power Plant which have been in operation for several years and are about to be decommissioned. Moreover, with the existence of several new and more efficient power plants since 2015, the power generation of old power plants had been reduced. The average price of natural gas in 2016 decreased by 20 percent as the global oil price became lower since the end of 2014 resulting in a continued lower price of natural gas since 2015 until 2016. In 2016, the value of natural gas purchased for electricity generation decreased by 52,912 million Baht or 24 percent of the year 2015. As the amount of natural gas reserve used in Thailand has a tendency to be lower continuously both in the gas fields in the Gulf of Thailand and imported from Myanmar, whereas the natural gas demand continues to increase particularly for electricity generation. It is therefore necessary to import more amount of liquefied natural gas (LNG) to meet the rising demand. At the same time the regulatory body has a policy in promoting competition in the price of natural gas in the market and transparency in maximizing the public utility in energy network system resulting in an efficient allocation of the resource under the

Energy Industry Act, B.E. 2550 (2007). The criteria in allowing the third party to access or connect to the gas transmission system or LNG station (Third Party Access Regime: TPA Regime) has been established. The project of construction of floating storage and regasification unit (FSRU) has been initiated by EGAT as a public utility to support the imported LNG. In accordance with the resolution of the 5/2016 meeting (10th meeting) of the National Energy Policy Committee on December 8, 2016, EGAT has been assigned to implement the project of floating storage and regasification unit of 5 million tons per year with the objective of supplying natural gas to North Bangkok Power Plant and South Bangkok Power Plant with the completion date of 2024. EGAT’s floating storage and regasification unit will be Thailand’s second storage of LNG which will enhance the security of the natural gas network system. The import of LNG by EGAT is, moreover, the diversification of sources of imported LNG which will support the security of energy system of Thailand.


18 Energy Sales EGAT’s energy sales totaled 185,046.51 million kWh. Its sales included 56,585.63 million kWh sold to the Metropolitan Electricity Authority (MEA), 125,798.07 million kWh to the Provincial Electricity Authority (PEA), 1,591.85 million kWh to direct customers, 899.75 million kWh to neighboring countries (Lao PDR, Malaysia, and Cambodia) and 171.21 million kWh to the customers purchasing electricity for temporary and standby use and other kinds of customers.

Energy Adjustment Charge (Ft tariff) In 2016, the cost of electricity generation was lower than that of the previous year resulting from the decreased average price of crude oil sold in Dubai of 10.14 USD/BBL (the average price of crude oil in 2016 was 40.57 USD/BBL, lower than the average price of 50.71 USD/BBL in 2015). Therefore, the price of natural gas, the main fuel for power generation, was adjusted

downward 54 Baht/million BTU (the average price decreased to 240 Baht/million BTU in 2016 from 294 Baht/million BTU in 2015) though the exchange rate weakened 1.02 Baht/USD (weakened from 34.44 Baht/ USD in 2015 to 35.46 Baht/USD in 2016). Moreover, the expense for promoting power purchase from renewable energy according to the government policy, comprising Adder and FiT, increased approximately 8,441 million Baht (increased 30,921 million Baht in 2016 from 22,480 million Baht in 2015) resulting in the lower cost of electricity generation. Furthermore, as EGAT had managed the electricity operation for the maximum effectiveness to control the cost in power generation, the Energy Regulatory Commission (ERC) approved the electricity tariff in 2016 with 3 revisions, namely January - April (the Ft Tariff of -4.80 Satang per unit), May - August (the Ft Tariff of -33.29 Satang per unit), and September - December (the Ft Tariff of -33.29 Satang per unit).

Ft Tariff in 2016 Revision Month Ft Tariff Average Retail Tariff including Ft (Baht/Unit) (Baht/Unit)

1

January - April

- 0.0480

3.71

2

May - August

- 0.3329

3.42

3

September - December

- 0.3329

3.42

EGAT Generation Fleet The installed capacity in power generation of EGAT according to types of power plants Type of power plants Installed capacity Percentage (MW) of the system capacity Hydropower

2,952.40

18.02

Thermal

3,647.00

22.26

Combined cycle

9,210.00

56.21

Diesel

30.40

0.19

Renewable energy

45.33

0.27

Other

500.00

3.05

Total

16,385.13

100.00


19 Performance of EGAT’s power plants No.

Performance

1.

Heat rate (kJ/kWh)

2.

2013 2014 2015 2016 8, 620.00

8,503.00

8,286.00

8,236.17

Generating Weighted Equivalent Availability Factor (GWEAF) (%)

92.10

92.80

92.93

93.78

3.

Planned Outage Factor (POF) (%)

4.10

3.90

3.98

3.62

4.

Unplanned Outage Factor (UOF) (%)

2.30

2.30

2.38

2.10

5.

Unplanned Disruption Factor (UDF) (%)

1.50

1.00

0.71

0.50

The project of construction of floating storage and regasification unit (FSRU) has been initiated by EGAT as a public utility to support the imported LNG with the objective of supplying natural gas to North Bangkok Power Plant and South Bangkok Power Plant with the completion date of 2024.

In 2016, the overall performance of EGAT generating power plants has been improved continuously with lower heat rate than that in the previous year. The generating weighted equivalent availability factor (GWEAF) of EGAT power plants amounted to 0.85 percent, higher than that of the preceding year due to the control measure of the

unplanned outage. The planned outage factor (POF) and the unplanned outage factor (UOF) in 2015 was 0.36 percent and 0.28 percent respectively lower than that in 2015. The unplanned disruption factor (UDF) in 2015 was 0.21 percent lower than that in 2015. EGAT has been able to control the rate of UOF to be less than 3 percent continuously since 2010.


20 Transmission System Presently, EGAT ’s transmission system comprised transmission lines of 32,993.68 circuitkilometers with 218 substations and a total transformer capacity of 94,361.44 MVA. In 2016, the planned outage occurred three times, and the forced outages occurred 51 times, comprising of failure of the transmission lines (9 times) and failure of the substation equipment (42 times). The interruption was mainly caused by the malfunction of the substation equipment and the control and prevention equipment (18 times), by animals (18 times), by human errors, either staff or outside people (7 times), by environment (4 times), by weather (1 time), and by unidentifiable reason (3 times).

EGAT’s bulk power supply system performance in 2016

• System Average Interruption Frequency Index (SAIFI), (number of occurrence/ delivery point) : 0.14394

• System Average Interruption Duration Index (SAIDI), (minutes/delivery point) : 1.97476

• Service Availability (SA) (%) : 99.99962

• Transmission Circuit Availability (%) : 99.99159

• Transformer Availability (%) : 99.78216


21 The quality of the power supply service has been well maintained with the frequency being controlled within the band of 49.50 - 50.50 Hz, and the system voltage has been steadily controlled within the range of 95-105 percent of the nominal voltage. To ensure the availability and continuity of the supply service, EGAT has given priority to the improvement and maintenance of existing transmission facilities. Works carried out during the year included insulator cleaning for the 500 kV transmission lines in the areas highly exposed to dirt, pollution, smoke, and waste from birds. Fire drills and exercises of black start restoration have been practiced as well as the preparation of transmission network development plan. Preventive measures to minimize interruption of

power supply caused by human errors and equipment malfunctions caused by animals were set up. EGAT has also implemented public communication programs to reduce power losses and damages to transmission facilities caused by the community activities as well as addressing the concern and complaints of all stakeholders regarding power transmission. With this, EGAT has successfully maintained its capability in supplying electricity of high quality in terms of voltage and frequency with continuity, stability, and reliability. Moreover, EGAT has participated in the benchmarking of the International Transmission Operation and Maintenance Study (ITOMS) to have available data for work improvement and to find more performance index appropriate to the transmission work.



The light of prosperity to the rural areas throughout the country His Majesty King Bhumibol Adulyadej conveyed his initiatives to EGAT concerning the development of water resources in remote areas for the maximum benefits. Dams and small hydropower plants could be established to provide the rural communities with electricity. Among these hydropower plants are Ban Yang Hydropower Plant, Ban Khun Klang Hydropower Plant, Ban Santi Hydropower Plant, Huai Kum Dam, Mae Ngat Somboon Chon Dam, etc. With the provision of water and electricity, all rural areas across the country have been happily lighted through the benevolence of His Majesty.


24

Nature of Business of EGAT and Affliates EGAT’s Business Operation EGAT is a state-owned enterprise under the supervision of Ministry of Energy and Ministry of Finance. The principal mission of EGAT is electricity generation, electricity acquisition, and electricity sales to the Metropolitan Electricity Authority (MEA), the Provincial Electricity Authority (PEA), a number of direct customers by law, and neighboring countries. EGAT is also responsible for other related businesses as stipulated by EGAT Act.

1. Core Business in Electricity Generation

2. Other Businesses

1.1 Electricity Generation

Electricity is generated by 47 EGAT’s power plants located in different parts of the country. With a total installed capacity of 16,385.13 MW, EGAT power plants consist of 3 thermal power plants, 6 combined cycle power plants, 25 hydropower plants, 9 renewable power plants, and 4 diesel power plants.

1.2 Electricity Purchase

In addition to operating its own power plants, EGAT also purchases bulk electricity from 12 Independent Power Producers (IPPs) totaling 14,948.50 MW, from Small Power Producers (SPPs) totaling 6,345.02 MW, and from neighboring countries, namely Lao PDR and Malaysia totaling 3,877.60 MW.

1.3 Electricity Transmission

EGAT transmits electricity generated by its own power plants and purchased from private power producers through its own grid network covering all parts of the country. EGAT’s transmission lines comprise different voltages ranging from 500 kV, 230 kV, 132 kV, 115 kV, and 69 kV. EGAT sells electricity to two distributing authorities, namely Metropolitan Electricity Authority (MEA) and Provincial Electricity Authority (PEA) which will deliver electricity to their retail customers countrywide. EGAT also sells electricity to the power utilities of neighboring countries, namely Lao PDR at 115 kV and at 22 kV lines and Malaysia at 300 kV HVDC lines.

2.1 EGAT Related Business

In 2016, EGAT performed business transactions conforming to the business growth strategy. Adhering to high quality services, EGAT has provided power plant operation and maintenance services to private sectors including Independent Power Producers (IPPs), Small Power Producers (SPPs), and industrial power plants as well as fly ash and gypsum products. In addition, EGAT has expanded its business to ASEAN region. Regarding EGAT related business in Thailand, for the IPP customers, EGAT signed a contract with Mitsubishi Corporation (MC) concerning the gas turbine maintenance service of Khanom Combined Cycle Power Plant (KNCC4) which has been commercially operated on June 16, 2016. EGAT also provided maintenance service to the power plant of Gulf JP NS Co. Ltd. For the SPP customers, EGAT has been providing operation and maintenance service to Navanakorn Electricity Generating Company Limited (NNEG), which has been commercially operated on June 3, 2016.


25 Furthermore, EGAT has signed the 5 th Memorandum of Understanding (MOU) with EGCO Engineering and Service Co., Ltd. (ESCO) on September 29, 2016 with the scope of exploring local and overseas business opportunity and collaboration concerning the services in operation and maintenance, maintenance, chemicals, and spare parts, etc. In expanding EGAT related business to ASEAN countries, apart from gaining additional income, this will also enhance security of the power system of the country as Thailand in turn purchases the electricity from some ASEAN countries. Moreover, EGAT related business has consequently strengthened foreign relations. In 2016, EGAT related business in overseas is as follows: • The Operation and Maintenance Services was provided to Hongsa Power Plant, the first largest thermal power plant in Lao PDR with the total installed capacity of 1,878 MW. In 2016, the 3 units started commercial operation supplying electricity to EGAT under Power Purchase Agreement and to Electricité du Laos (EDL) • EGAT signed the Contract Agreement for Rehabilitation and Automation of Thimphu Mini Hydropower Plant with Bhutan Power Corporation Limited (BPC) on December 8, 2016 concerning the service in improvement of the efficiency of Thimphu Mini Hydropower Plant which is the first mini hydropower plant in Bhutan with the installed capacity of 4x90 kW.

To enhance the leadership image in the electricity business and related business, in 2016, EGAT actively organized and participated in several power and energy technological seminars including the 17th annual Asian Utility Week 2016 and the 21st Conference of Electric Power Supply Industry (CEPSI 2016). Moreover, EGAT has cooperated with leading educational institutions in the country to continually conduct research and development of the by-products from power generation at Mae Moh Power Plant in Lampang Province to leverage the quality of fly ash, bottom ash, and synthetic gypsum products for developing the quality of cement, concrete, construction materials, and organic fertilizers for soil improvement. As the fly ash obtained from the development is capable of reducing the temperature and lowering the risk of crack formation, it has been effectively applied in the construction of large projects such as the domestic MRT projects and Xayaburi hydroelectric project in Lao PDR. Regarding transmission business, EGAT has mobilized its human resources with more than 40 years of knowledge and experiences in the operation and maintenance of transmission system, both of substations and transmission lines as well as the telecommunications service under the supervision of Office of the National Broadcasting Commission (NBTC) from which EGAT has been authorized to conduct training. EGAT also sells substation equipment and provides service concerning the equipment


26 to domestic IPPs and SPPs as well as those of the neighboring countries. The service provision is a way to enhance security and reliability of the electricity system of Thailand. Furthermore, EGAT, in cooperation with its alliances in the private sector, has provided a testing service for high-voltage equipment complying with the international standards. The testing service has upgraded the country’s electricity industry and helped save the testing cost to be undertaken abroad. Last but not least, EGAT has expanded its alliances which are Thai and foreign entrepreneurs in electricity business and telecommunications business through the Memorandum of Understanding in technical cooperation to exchange and share expertise and experience. This will help, not only to mutually fulfill the limitations among the alliances, but also, on the part of EGAT, to prepare the human resource to cope with new technologies in the future.

2.2 EGAT’s Affiliates

EGAT has invested in electricity generation and energy - related businesses in the following five companies:

Subsidiary Companies

Ratchaburi Electricity Generating Holding Public Company Limited (RATCH) Nature of Business RATCH was established as a holding company on March 7, 2000. As a holding company, RATCH gets dividends from its invested companies as main revenue. The company focuses mainly on investing and developing electricity generating business which concentrates on diversity of resources, ranging from natural gas, oil, coal, hydro, and renewable energy, such as wind, solar power, etc. The company is also interested in expanding into related businesses such as operation and maintenance service for power plants, coal mining, as well as joint ventures in various projects, both in Thailand and other countries.

At present, RATCH has the total capacity of 6,980.03 MW comprising 5,102.34 MW from domestic projects and 1,877.69 MW from overseas projects. Shareholding As of December 31, 2016, RATCH had a total registered capital of 1,450 million shares (equivalent to 14,500 million Baht). Its ownership structure is composed of 45 percent stakes held by EGAT and 55 percent stakes held by the general public.

EGAT International Company Limited (EGATi) Nature of Business

EGATi was established by EGAT on December 18, 2007. EGATi aims to directly invest or set up subsidiaries to invest in power development projects in foreign countries in order to supply electricity back to Thailand. The company is interested in expanding investment in electricity business and other related businesses relevant to EGAT in order to create addedvalue and to be beneficial to EGAT’s business and Thailand. At present, EGATi has a project under construction, i.e, Nam Ngiep 1 Power Co. Ltd. (NNP1PC) in Lao PDR and 2 projects in the process of development, i.e. Upper Thanlwin hydropower (Mong Ton) development project in Myanmar and Quang Tri 1 thermal power development project in Vietnam. EGATi also has acquired 11.53% stakes in PT Adaro Indonesia in 2016. Shareholding As of December 31, 2016, EGATi had a total registered capital of 1,209.55 million shares (12,095.5 million Baht). EGAT presently holds 99.99 percent stakes in EGATi.


27

EGAT Diamond Service Co., Ltd. (EDS) Nature of Business

EGAT Diamond Service Co., Ltd (EDS) is a joint venture business founded on December 15, 2009 by EGAT, Mitsubishi Heavy Industries, Ltd. (MHI), Mitsubishi Corporation (MC), and Ratchaburi Electricity Generating Holding Public Company Limited (RATCH). The objective of the company is to provide refurbishment work for the hot gas path parts of gas turbine in 18 countries namely Thailand, Malaysia, Singapore, Lao PDR, Myanmar, Vietnam, Cambodia, Brunei, Australia, New Zealand, India, Pakistan, Bangladesh, Sri Lanka, Bhutan, Nepal, Afghanistan, and Maldives. In May 2015, as a result of business restructuring of Mitsubishi Heavy Industries, Ltd. (MHI), all of its shares have been transferred to Mitsubishi Hitachi Power System Ltd (MHPS). In 2016, MHPS has been restructured and has founded Mitsubishi Hitachi Power Systems Asia Pacific Pte. Ltd. (MHPS-AP) to be representative for MHPS’s business operation in Southeast Asia Region. At present, EDS is in the process of transferring MHPS’s shares in EDS to MHPS-AP.

The Gas Turbine Refurbishment Service Center which is located in Navanakorn Industrial Estate, Pathum Thani Province has started its operation since May 2011. Shareholding As of December 31, 2016, EDS had a total registered capital of 6.23 million shares (623 million Baht). Its ownership structure is composed of EGAT, MHPS, MC, and RATCH with the portion of 45 percent, 30 percent, 15 percent, and 10 percent stakes respectively.

Associated Company

Electricity Generating Public Company Limited (EGCO) Nature of Business EGCO was established as a holding company by EGAT on May 12, 1992. Its revenues are mainly from dividends of subsidiaries and associated companies.


28 EGCO focuses mainly on generating and selling electricity to EGAT and other domestic customers as well as customers in ASEAN countries under the long-term Power Purchase Agreement (PPA). The company also provides a variety of energy-related services. Business of EGCO can be categorized into 5 groups as follows;

1) Independent Power Producer (IPP)

2) Small Power Producer (SPP)

3) Very Small Power Producer (VSPP)

4) Overseas Power Producer

5) O ther business groups which are operation and maintenance companies (O&M), water supply companies, power plant management, and mines.

At present, EGCO has a total generating capacity of 5,191.69 MW consisting of 4,256.91 MW from domestic projects and 934.78 MW from overseas projects. Shareholding

Joint Venture

District Cooling System and Power Plant Co., Ltd. (DCAP)

Nature of Business DCAP is a joint venture business founded on April 2, 2003 by EGAT, PTT Public Company Limited (PTT), and Metropolitan Electricity Authority (MEA). The objective of the company is to generate and sell electricity and cooling water to the Suvarnabhumi International Airport. Presently, DCAP is conducting a feasibility study for its investment project of a new cogeneration plant to support the Suvarnabhumi International Airport (Phase 2). Shareholding As of December 31, 2016, DCAP had a total registered capital of 167 million shares (1,670 million Baht). Its ownership structure is composed of EGAT, PTT, and MEA with the portion of 35 percent, 35 percent, and 30 percent stakes respectively.

As of December 31, 2016, EGCO had the total registered capital amounting to 530 million shares (5,300 million Baht) of which 526.465 million shares (5,264.65 million Baht) were issued and paid-up. EGCO’s shareholders are EGAT (25.41 percent), TEPDIA Generating B.V. (23.94 percent), and the general public (50.65 percent).

EGAT has cooperated with leading educational institutions in the country to continually conduct research and development of the by-products from power generation at Mae Moh Power Plant in Lampang Province to leverage the quality of fly ash, bottom ash, and synthetic gypsum products for developing the quality of cement, concrete, construction materials, and organic fertilizers for soil improvement. As the fly ash obtained from the development is capable of reducing the temperature and lowering the risk of crack formation, it has been effectively applied in the construction of large projects such as the domestic MRT projects and Xayaburi hydroelectric project in Lao PDR.


29 EGAT’s Investment in Its Affiliates

Company

Registered capital

Ownership

(million Baht)

%

14,500

45

Ratchaburi Electricity Generating Holding Public Company Limited (RATCH)

Status

Subsidiary Company

8/8 Moo 2, Bang Khane Sub-district, Mueang District, Nonthaburi Province 11000 Tel : +66 (0) 2794 9999 Fax : +66 (0) 2794 9998 Website : www.ratch.co.th EGAT International Company Limited (EGATi)

12,095.5

99.99

Subsidiary Company

53 Moo 2 Charansanitwong Road, Bang Kruai District, Nonthaburi Province 11130 Tel : +66 (0) 2436 6900 Fax : +66 (0) 2436 6957 Website : www.egati.co.th EGAT Diamond Service Co., Ltd. (EDS)

623

45

Subsidiary Company

56/25 Moo 20, Khlong Nueng Sub-district, Khlong Luang District, Pathum Thani Province 12120 Tel : +66 (0) 2529 0800 Fax : +66 (0) 2529 0900 Website : www.egatdiamond.co.th Electricity Generating Public Company Limited (EGCO)

5,300

25.41

Associated Company

EGCO Tower 222 Moo 5, Vibhavadi Rangsit Road, Thungsonghong Sub-district, Lak Si District, Bangkok Province 10210 Tel : +66 (0) 2998 5000 Fax : +66 (0) 2998 0956-9 Website : www.egco.com District Cooling System and Power Plant Co., Ltd (DCAP)

1,670

35

222 Moo 1 Nong Prue Sub-district, Bang Phli District, Samut Prakan Province 10540 Tel : +66 (0) 2327 4242 Fax : +66 (0) 2327 4244 Website : www.dcap.co.th

Joint Venture


30

Analysis of Operating Results and Financial Position 1.​Analysis of Operating Results of EGAT and its Subsidiaries Operating results of EGAT and its subsidiaries for the years ended December 31, 2016 and 2015 are summarized as follows:

Operating Results 2016 Million Baht

2015 Increase / (Decrease) (Adjusted) 2016-2015 Million Baht Million Baht Percentage

2014 (Adjusted) Million Baht

Revenue from sales and services

496,883.00

546,480.33 (49,597.33)

(9.08)

557,080.18

Revenue from electric energy sales

489,536.08

531,713.22 (42,177.14)

(7.93)

535,911.51

Revenue from sales of other goods and services

7,346.92

14,767.11

(7,420.19)

(50.25)

21,168.67

Cost from sales and services

401,097.38

457,447.62 (56,350.24)

(12.32)

479,145.20

Cost of electric energy sales

395,474.20

444,399.73 (48,925.53)

(11.01)

459,664.47

Cost of sales of other goods and services Gross profit Other revenue Income before expenses Selling expenses Administrative expenses

5,623.18

13,047.89

(7,424.71)

(56.90)

19,480.73

95,785.62

89,032.71

6,752.91

7.58

77,934.98

5,014.38

3,417.40

1,596.98

46.73

6,572.58

100,800.00

92,450.11

8,349.89

9.03

84,507.56

205.43

190.53

14.90

7.82

148.58

16,241.51

16,675.73

(434.22)

(2.60)

16,937.71

12,010.33 (11,991.79)

(99.85)

455.63

Other expenses

18.54

Operating income

84,334.52

63,573.52

20,761.00

32.66

66,965.64

5,456.53

2,369.35

3,087.18

130.30

2,466.51

Income before finance cost and income tax

89,791.05

65,942.87

23,848.18

36.16

69,432.15

Finance costs

41,700.71

31,685.73

10,014.98

31.61

25,679.05

886.94

1,407.72

(520.78)

(36.99)

1,269.38

47,203.40

32,849.42

14,353.98

43.70

42,483.72

Net income - Non-controlling interests

3,336.72

1,579.00

1,757.72

111.32

3,321.54

Net income - EGAT and its subsidiaries

43,866.68

31,270.42

12,596.26

40.28

39,162.18

Share of profit from associated company and joint ventures

Income tax Net income for the year

Remark :

* The financial statements for 2016, 2015, and 2014 have been prepared in accordance with Financial Reporting Interpretations No. 4 and Accounting Standard No. 17.


31 F​ or operating results for the year ended December 31, 2016, EGAT and its subsidiaries recorded a net income of Baht 43,866.68 million, increasing by Baht 12,596.26 million or 40.28% from the year 2015. The details are as follows:

1.1​Analysis of revenue from electric energy sales F​ or the year ended December 31, 2016, revenue from electric energy sales, which is the primary source of revenue of EGAT and its subsidiaries, amounted to Baht 489,536.08 million, decreasing by Baht 42,177.14 million or 7.93% from Baht 531,713.22 million in 2015. The lower sales revenue was mainly attributable to decrease of Baht 0.316 per kWh from Baht 2.962 per kWh in 2015 to Baht 2.646 per kWh in 2016. However, the volume of electric energy sales of EGAT and its subsidiaries for the year ended December 31, 2016 increased by 5,509.12 million kWh or 3.07% to 185,046.51 million kWh, compared with 179,537.39 million kWh in 2015. The lower unit selling price affected to sales revenues decreased in 2016.

1.2​Analysis of cost of electric energy sales ​For the year ended December 31, 2016, the cost of electric energy sales of EGAT and its subsidiaries decreased from prior year by Baht 48,925.53 million. The details are as follows:

2016

2015

Increase / (Decrease)

(Adjusted)

Cost of Electric Energy Sales

Million Baht

Million Baht

Million Baht

Electricity purchased

120,242.67

116,628.31

Fuel

209,363.42 264,756.76 (55,393.34) (20.92)

3,614.36

Percentage 3.10

Generating expenses

54,640.38

52,191.35

2,449.03

4.69

Transmission expenses

11,227.73

10,823.31

404.42

3.74

Total

395,474.20 444,399.73 (48,925.53) (11.01)

1​ .2.1​ Electricity purchased ​Electricity purchased as shown in the statements of income is a part of the purchase of electricity from power plants that does not qualify as a finance lease under Accounting Standard No.17: Leases. For the year ended December 31, 2016, the cost of purchased electricity increased by Baht 3,614.36 million or 3.10%. The increase was attributable to an increase of foreign countries and small power producers (SPP).


32 ​1.2.2​Fuel cost ​Fuel cost as shown in the statements of income for the year ended December 31, 2016 and 2015 included fuel cost of power plants under the power purchase agreements qualified as financial leases according to Accounting Standard No. 17: Leases. The details are as follows: 2016

Fuel

(1) Fuel cost of EGAT and its subsidiaries (2) Fuel cost under finance leases

Total

Increase / (Decrease)

(Adjusted)

2015

Million Baht

Million Baht

Million Baht

Percentage

126,263.24

163,112.45

(36,849.21)

(22.59)

83,100.18

101,644.31

(18,544.13)

(18.24)

209,363.42 264,756.76 (55,393.34) (20.92)

​The volume of electricity produced by EGAT and its subsidiaries amounted to 87,994.54 million kWh, decreasing from the prior year by 1,152.12 million kWh from 89,109.66 million kWh in 2015. The details of fuel consumption in 2016 are as follows: 2016

2015

(Adjusted)

Million Unit

Fuel

Million Unit

Increase / (Decrease) Million Unit

Percentage

Natural gas (MBTU)

493.38

520.88

(27.50)

(5.28)

Fuel oil (liter)

178.72

269.29

(90.57)

(33.63)

42.27

41.06

1.21

2.95

Palm oil (kg)

-

15.73

(15.73)

(100.00)

Lignite (ton)

16.41

14.48

1.93

13.33

Diesel oil (liter)

​The fuel cost for the year ended December 31, 2016 amounted to Baht 126,263.24 million, decreasing from the prior year by Baht 36,849.21 million or 22.59%. The details of fuel cost are as follows:

2016 Fuel

2015

Increase / (Decrease)

(Adjusted)

Million Baht

Million Baht

Million Baht

Percentage

Natural gas

113,290.05

148,188.09

(34,898.04)

(23.55)

1,975.87

4,225.20

(2,249.33)

(53.24)

Diesel oil

896.29

928.43

(32.14)

(3.46)

Palm oil

-

376.56

(376.56)

(100.00)

Fuel oil

Lignite Total

10,101.03 9,394.17 706.86 7.52 126,263.24 163,112.45 (36,849.21) (22.59)


33

In 2016, the decrease of fuel cost was mainly attributable to the lower proportion of generating electricity of EGAT compared with the whole generating as 35.86% (38.07% for the year 2015), while EGAT purchased the higher proportion of electricity from the domestic and foreign power producers as 64.14% (61.93% for the year 2015).

1.3​Revenue and cost of sales of other goods and services ​ evenue and cost of sales of other goods and services were mainly derived from revenue from fuel R providing, operation and maintenance services, engineering and construction consulting services, and telecommunication services. In 2016, EGAT and its subsidiaries recorded the revenue from sales of other goods and services in the amount of Baht 7,346.92 million, decreasing from the prior year by Baht 7,420.19 million or 50.25%, and the cost from sales of other goods and services in the amount of Baht 5,623.18 million, decreasing from the year 2015 by Baht 7,424.71 million or 56.90%. The main reason was the decrease in revenues from fuel providing that the thermal power plant (unit 2) and the combined-cycle power plant (block 1) of Khanom Electricity Generating Co., Ltd. had been discharged from the system due to the termination of the PPA, in which EGAT was the supplier of fuels in the year 2016.

1.4​Other revenues ​Other revenues for the year ended December 31, 2016 totaled Baht 5,014.38 million, increasing from the year 2015 by Baht 1,596.98 million or 46.73% due to the following reasons.

• An increase in gain on foreign exchange under finance leases – power plants in the amount of Baht 856.74 million and gain on foreign exchange in the amount of Baht 345.25 million.

• An increase in other revenue in the amount of Baht 618.71 million, because of in 2015 there was the adjustment by discount on gas of Sirikit field at Lankrabue to deferred revenue for electricity compensation, which did not exist in 2016.

• An increase in dividend income in the amount of Baht 203.81 million because EGAT has dividend received on investments in North Bangkok Power Plant Block 1 Infrastructure Fund increased by Baht 211.16 million, while Ratchaburi Electricity Generating Holding Pcl. has dividend received on other investments decreased by Baht 7.35 million.

1.5 ​Other Expenses Other expenses for the year ended December 31, 2016 totaled Baht 18.54 million, decreasing from prior year by Baht11,991.79 million or 99.85%. The decrease was mainly attributable to decline in loss on foreign exchange under finance leases – power plants in the amount of Baht 10,408.85 million and loss on foreign exchange in the amount of Baht 1,587.42 million.

1.6​Share of profit from associated company of EGAT and share of profit from joint ventures of subsidiaries by using the equity method ​For the year ended December 31, 2016, share of profit under the equity method totaled Baht 5,456.53 million, increasing from the prior year by Baht 3,087.18 million or 130.30% which consisted of an increase in share of profit from joint ventures of subsidiaries by Baht 1,797.82 million and an increase in share of profit from associated company by Baht 1,289.36 million.


34

1.7​Income taxes ​For the year ended December 31, 2016, the income taxes of Ratchaburi Electricity Generating Holding Pcl. and EGAT International Co., Ltd. amounted to Baht 886.94 million, decreasing from the prior year by Baht 520.78 million or 36.99%

2) ​Analysis of Financial Position of EGAT and its Subsidiaries

(Adjusted) (Adjusted)

Dec. 31, 2016* Dec. 31, 2015*

Financial Position

Increase / (Decrease)

Dec. 31, 2014*

Million Baht

Million Baht

Million Baht

Percentage

Million Baht

Total assets

956,547.31

876,492.83

80,054.48

9.13

734,965.04

Total liabilities

555,623.83

495,819.64

59,804.19

12.06

362,101.69

Owners’ equity of EGAT and its subsidiaries

366,240.25

347,102.25

19,138.00

5.51

338,778.82

34,683.23

33,570.94

1,112.29

3.31

34,084.53

Non-controlling interests Remark :

* The financial statements for 2016, 2015, and 2014 have been prepared in accordance with Financial Reporting Interpretations No. 4 and Accounting Standard No. 17.

As at December 31, 2016, the total assets of EGAT and its subsidiaries increased by Baht 80,054.48 million mainly due to the following reasons:

• An increase in finance lease assets – power plants of Baht 47,584.86 million, mainly due to Power Purchase Agreement in finance lease among EGAT, Hongsa Power Co., Ltd. (Unit 3) and Khanom Electricity Generating Co., Ltd. (Unit 4).

• An increase in work under construction of Baht 23,891.39 million mainly resulted from the increase in the Transmission System Expansion Project and Replacement Project of Mae Moh Power Plant Units 4-7 Replacement Project.

• An increase in investment in associates and joint ventures of EGAT and subsidiaries by using equity method of Baht 15,511.32 million. The details are as follows:

Unit : Million Baht​

Increase / (Decrease)

Associates of EGAT and subsidiaries​

Electricity Generating Pcl.

Nam Ngieb 1 Power Co.,Ltd.

PT Adaro Indonesia

First Korat Wind Co.,Ltd.​

45.66

K.R. Two Co.,Ltd.

39.55

Perth Power Partnership (Kwinana)

(34.75)

1,516.28 462.42 5,570.26

7,599.42


35

Increase / (Decrease)

Joint ventures of EGAT and subsidiaries

District Cooling System and Power Plant Co.,Ltd.

92.77

Chubu Ratchaburi Electric Services Co.,Ltd.

(5.33)

SouthEast Asia Energy Ltd. and its subsidiary

(429.98)

Xe Pien – Xe Nam Noy Co.,Ltd.

551.48

Ratchaburi Power Co.,Ltd.

(241.13)

Nava Nakorn Electricity Generation Co.,Ltd.

268.47

Ratchaburi World Cogeneration Co.,Ltd.

(12.68)

Solarta Co.,Ltd.

96.30

Solar Power (Korat 3) Co.,Ltd.

17.09

Solar Power (Korat 4) Co.,Ltd.

19.26

Solar Power (Korat 7) Co.,Ltd.

18.60

Songkhla Biomass Co.,Ltd.

47.94

Oversea Green Energy Co.,Ltd.

3.86

Berkprai Cogeneration Co.,Ltd.

106.10

Hongsa Power Co.,Ltd.

7,273.75

Phufai Mining Co.,Ltd.

108.46

RICI International Investment Co.,Ltd.

(3.06)

7,911.90

Total 15,511.32

• Net property, plant, and equipment increased by Baht 3,244.80 million as the assets of EGAT and its subsidiaries increased by Baht 24,428.65 million, while depreciation for the year increased by Baht 21,183.85 million.

As at December 31, 2016, the total liabilities of EGAT and its subsidiaries increased by Baht 59,804.19 million, mainly detailed as follows:

• Finance lease liabilities – Power plant and current portion increased by Baht 48,312.60 million, due to Power Purchase Agreement in finance lease among EGAT, Hongsa Power Co., Ltd., and Khanom Electricity Generating Co., Ltd..

• Surplus revenue from electric energy sales according to automatic tariff adjustment (Ft) increased by Baht 7,502.79 million because actual fuel cost and actual electric energy purchased cost were lower than the cost in Ft formula.

• Long-term loans increased by Baht 3,798.31 million mainly due to an increase in long-term loans from financial institution of Ratchaburi Electricity Generating Holding Pcl. by Baht 2,589.16 million.

Owners’ equity of EGAT and its subsidiaries totaled Baht 366,240.25 million, increasing by Baht 19,138.00 million, as shown in the following details.

• For the year ended December 31, 2016, the net income of EGAT and its subsidiaries totaled Baht 43,866.68 million.

• A decrease in other comprehensive income in the amount of Baht 174.74 million.

• Estimated remittance to the Ministry of Finance totaled Baht 24,493.65 million.


36

3)​Analysis of Cash flow ​As at December 31, 2016, cash and cash equivalents of EGAT and its subsidiaries amounted to Baht 66,485.71 million, decreasing from December 31, 2015 by Baht 6,161.84 million. The major reasons are as follows:

Unit : Million Baht

Cash and cash equivalents as at Dec. 31, 2015 (Restated)

72,647.55

Net cash inflows from operating activities

137,997.16

Net cash outflows from investing activities

(61,956.31)

Net cash outflows from financing activities

(82,276.50)

Other Effects from cash and cash equivalents

73.81

Cash and cash equivalents as at December 31, 2016

66,485.71

In 2016, net cash inflows from operating activities totaled Baht 137,997.16 million which was derived from profit before income taxes of Baht 48,090.34 million, adjusted by non-cash items in statements of income, such as depreciation and gain/(loss) on foreign exchange etc. totaling an increase of Baht 84,104.95 million. Besides, changes in working capital resulted in an increase in cash of Baht 5,888.03 million, cash receipts on interest of Baht 851.88 million, and cash payment on income taxes totaled Baht 938.04 million. Net cash outflows from investing activities amounted to Baht 61,956.31 million, consisting of investments for the construction of power plant projects, transmission system, and construction projects and durable goods including interests for construction totaling Baht 50,009.93 million, an increase in investments in associates and joint ventures of subsidiaries in the amount of Baht 14,129.10 million, an increase in temporary investments in the amount of Baht 3,685.47 million, cash receipts on dividend in the amount of Baht 4,451.85 million, and cash receipts on interest in the amount of Baht 714.32 million. Net cash outflows from financing activities totaled Baht 82,276.50 million, comprising of cash payment on interest under finance leases – power plants of Baht 37,504.80 million, remittance to the Ministry of Finance of Baht 22,607.24 million, repayment of loans of Baht 17,332.94 million, an decrease in finance lease liabilities – power plants in the amount of Baht 16,120.27 million, dividend payment to non-controlling interests of subsidiaries of Baht 3,290.93 million, and cash receipts from short and long-term loans of Baht 19,379.16 million.

4)​Financial Ratios Based on the operating results and financial position for the years ended December 31, 2016 and 2015, the financial ratios of EGAT and its subsidiaries are as follows:

Liquidity Ratios

2016*

2015*

Current ratio (time)

1.46

1.66

Quick ratio (time)

1.36

1.55

Cash ratio (time)

1.16

0.74

19.28

16.29

Profitability Ratios​

Ratio of gross profit to net sales (percentage)


37

Ratio of net profit to net sales (percentage)

EBITDA **(Million Baht)

9.50

5.99

129,627.51

117,039.50

5.15

4.07

33.16

26.22

0.55

0.69

Efficiency Ratios

Rate of return on assets (percentage)

Rate of return on fixed assets (percentage)

Total assets turnover (time)

Financial Policy Ratios

Debt to equity ratio (time)

1.39

1.30

Times interest earned (time)

2.15

2.08

Fixed charge coverage (cash basis) (time)

1.68

1.30

Remark:

* Financial ratio for the years 2016 and 2015 are calculated from the financial statements prepared in accordance with Financial Reporting Interpretations No. 4 and Accounting Standard No. 17.

** EBITDA is calculated from gross profit after selling expenses and administrative expenses, excluding depreciation and other amortization expenses.


38

Enterprise Risk Management EGAT has committed to complying its enterprise risk management with the international standard of the Committee of Sponsoring Organizations of the Treadway Commission - Enterprise Risk Management System (COSO-ERM) and the guideline set forth by the State Enterprise Policy Office, Ministry of Finance. The same standard is applicable to all units of EGAT. Being a part of the corporate culture, risk management is the responsibility of all employees. EGAT has continuously improved its enterprise risk management processes since 2005 and has applied information technology system in risk management to assure that the enterprise risk management which could compromise its achievement of the objective and/or the opportunity in building competitiveness is appropriate and systematic.

EGAT enterprise risk management processes are linked with corporate objectives. The key risk indicators (KRI) have been defined to cover all important risk factors and managed/controlled within the risk appetite which are not higher than the risk tolerance. The risk factors have been monitored with readiness to take on risks inherent to all aspects of its operations with efficiency and effectiveness. The risk management will be reported continuously and regularly to the Enterprise Risk Management Committee (ERMC) appointed by EGAT Board of Directors which is responsible for EGAT’s risk management.

Additionally, EGAT Governor has appointed the Committee on Corporate Strategy, Risk Management, and Internal Control to be responsible for the sufficiency and effectiveness of the risk management plans/measures and the effectiveness of the EGAT’s risk management system. The above mentioned committee has appointed two working groups consisting of the Working Group on Risk Management and Internal Control to be responsible for introducing risk management method and/or approach and the Working Group on Business Continuity Planning which is responsible for introducing business continuity management to the committee.


39 Risk Management in 2016 In risk management, EGAT has considered internal and external factors which could compromise its vision and mission. Risk appetite and risk tolerance have been defined to provide a framework for determining corporate strategies and integrating risk management process with its strategic objectives to ensure the success of EGAT’s strategies. In 2016, EGAT carried out risk management in 4 aspects, namely Strategic & Corporate Risk, Financial Risk, Operational Risk, and Compliance Risk. The results of the operation can be summarized as follows:

1. Strategic & Corporate Risk Having an aim to become a global top quartile utility, EGAT has been focusing on increasing its capability in power generation and transmission and promoting its growth through related business. In 2016, EGAT carried out risk management in association with the promotion of the related business such as upstream business and renewable enegy resulting in sustainability for EGAT and Thailand.

2. Financial Risk Financial risk management has been undertaken by EGAT in an effort to maintain its financial

stability to ensure that EGAT will have adequate investment capital for the future power generation and transmission system projects and related business.

3. Operational Risk In order to manage operational risks, EGAT has prepared itself to take on risks inherent to all aspects of its operations, including electricity generation and transmission, construction of power plant and transmission system according to the Power Development Plan (PDP), related business, and matters concerning employees, community, environment, and public communication regarding EGAT’s operations. In 2016, EGAT prepared plans and measures on risk management taking into account operational risks concerning the attempt to increase the efficiency in power generation and transmission and related business. EGAT risk management plan and measures have resulted in a higher efficiency of EGAT’s power plants and transmission system close to the international level and EGAT’s capability in accessing the upstream business and renewable power plant development.


40 4. Compliance Risk

1. Audit environment

EGAT has given attention to the compliance with all relevant laws and regulations. Plans and measures have been prepared to prevent the impacts which may occur as a result of related law and regulation violation. In risk management, EGAT has plans and measures to prevent and reduce impact from non-compliance with regulations as well as plans and measures concerning anti-corruption which is applicable strictly throughout the organization.

Internal audit process is organized by establishing the Audit Committee to check and review the sufficiency and efficiency of the control, to review monthly the financial and non-financial reports, and to check and review the assignment of authority and responsibility in written statement based on the corporate governance so that the operation can achieve the objectives of the organization with efficiency, transparency, fairness, and accountability. To promote EGAT as the organization with strong corporate value and culture, EGAT has a project to promote the corporate value “FIRM-C” by urging and promoting the observance of the value in integrating with other processes.

Internal Audit Principle/Guidelines EGAT’s internal audit system is in accordance with the Standard Rule of State Audit, B.E. 2544 (2001) of the State Audit Commission (SAC). The same system is implemented throughout the organization to ensure that the internal audit is adequate and appropriate. The document attached to the internal audit has been verified together with the operation lines for correctness, transparency, and achievability of the following 3 objectives:

• Efficiency and effectiveness of the operation

• Reliability of the financial reports

• Compliance with laws, rules, and regulations

The annual internal audit report is prepared and submitted to the Internal Audit Committee for consideration of the sufficiency and appropriateness of the report before submission to the EGAT Board of Directors for endorsement and forwarding to the State Audit Commission within March every year.

The 2016 Internal Audit Report EGAT has evaluated the internal audit system in accordance with the Standard Rule of State Audit to ensure that the mission of EGAT is achieved with effectiveness and efficiency in terms of resource utilization, protection and maintenance of assets, prevention of error, damage, or misconduct, reliability of financial and non-financial reports, and compliance with laws, rules, and regulations. The results of the evaluation of the 5 components of internal audit are summarized as follows:

2. Risk assessment Risk assessment based on the COSO-ERM principles is applied throughout the organization under the supervision of the Enterprise Risk Management Committee (ERMC) which is responsible for setting policy, risk appetite, and risk tolerance as well as analyzing the internal and external factors in relation with the corporate plan. Monitoring and assessment are carried out quarterly.

3. Audit activities Policy and complete procedures for all work together with major work manuals have been established and updated for every functional line. Assignment of responsibility, approval authority, and responsibility for protection and maintenance of property are clearly identified with scope of responsibility in written statement. The Internal Audit Bureau is responsible for reviewing the financial and non-financial reports before submission to the Internal Audit Committee and EGAT Board of Directors every month. As EGAT has a vision or target to become a “Global top quartile utility”, a project “Capability for Performance (C4P)” has been prepared to create sustainable performance to achieve the vision.


41 4. Information and communication Financial and non-financial information system and complete database management system are available. The data to be used are up-to-date and easily accessible. The Information Technology Committee of EGAT is established to be responsible for the information system management, preparation of the master plan, and implementation of the standard on information security. The information system is available to support the decision-making of the executives. Various channels of information systems and communication systems are available and accessible in normal situation and in time of emergency. EGAT has information technology system with security which can give continuous service despite the time of threat or crisis with the result of surveillance audit by the certification body of EGAT computer center as complying with ISO/IEC 27001. Moreover, lecture has been organized to create awareness on the security of information usage.

with the risk assessment which is carried out quarterly. Independent Assessment (IA) is also conducted by the Internal Audit Bureau and the Office of the General Auditor of Thailand. State Enterprise Performance Appraisal (SEPA) has been conducted continuously on a yearly basis to maintain the leadership in electricity business and to be a model for other enterprises. However, EGAT focuses on the assessment of practice and gives importance to continuous development. In conclusion, EGAT has carried out the complete internal audit system covering 5 components in accordance with the regulation of the State Audit Commission throughout the organization with effectiveness, sufficiency, and appropriateness to fulfill the objectives of the internal audit.

5. Assessment Assessment is conducted continuously and regularly in the course of major operation. Assessment for each activity and control self-assessment (CSA) is conducted for every operational line in integration

EGAT prepared plans and measures on risk management taking into account operational risks concerning the attempt to increase the efficiency in power generation and transmission and related business. EGAT risk management plan and measures have resulted in a higher efficiency of EGAT’s power plants and transmission system close to the international level and EGAT’s capability in accessing the upstream business and renewable power plant development.



The sustainable light from His Majesty’s wisdom in alternative energy The be nevolent vision and the concern of His Majesty King Bhumibol Adulyadej for his people was endless. Realizing the future energy short age, His Majesty had studied the problem and tried to find alternative power. With his wellround and in-depth knowledge of the nature of solar and wind power, His Majesty initiated the trial use of solar energy for electricity generation in th e community and to be connected to the commercial system. Moreover, His majesty had great interest in utilization of wind power in his royally initiated projects. Among these is the wind power for electricity generation in the Chang Hua Mun Royal Initiative Project.


44

Organization Chart


45

Structure of Organizational Management EGAT undertakes its mission in accordance with the EGAT Act, B.E. 2511 (1968). The responsibility and the role of the Board of Directors and the EGAT executives are clearly distinguished. The main role of EGAT Board of Directors is to supervise the administration, to make decision, and to set policy and strategy of EGAT, whereas the responsibility of EGAT executives is to set policy and administer the work of EGAT. However, to provide a link between the supervision and the administration, EGAT Governor which is the top management of EGAT, is appointed by the Board of Directors to be an ex-officio member and secretary of the Board of Directors. According to EGAT Act, B.E. 2511 (1968), composition, qualifications, and criteria for the appointment of the Board of Directors are as follows:

1. Board of Directors 1.1 Composition, Qualifications, and Criteria for Appointment

• The Board of Directors comprises Chairman and not more than 10 other members including EGAT Governor who serves as an ex-officio member.

• Chairman and Directors must be of Thai nationality who have sufficient knowledge and experience in business administration, science, engineering, economics, finance, or law. All members must not have any direct or indirect interest in the contracts made with EGAT or in the activities acted for EGAT, except that they are merely shareholders who invest in good faith in limited company or public limited company. All members must not hold any political post or possess prohibited attributes as stipulated in the Act on Standards for Qualification of Board of Directors Members and Employees of State Enterprises, B.E. 2518 (1975) and its amendment, resolutions of the Cabinet, and other criteria relevant to Board of Directors appointment.

• The Chairman and Directors, except the ex-officio Director, are appointed by the Cabinet.

1.2 Authority and Responsibilities

• Lay down rules and regulations

• Establish EGAT’s vision and policies and be accountable for the performance of EGAT Management

• Review and approve significant policies and strategies including financial objectives, corporate social responsibility, environmental conservation, and other EGAT’s plans. Monitor the performance of EGAT Management regularly

• Ensure the reliability of the accounting system, financial statements, and auditing. Oversee the process of the appropriateness assessment of internal control and internal audit for its effectiveness and efficiency. Ensure the effectiveness of the risk management, financial report, and monitoring

• Oversee and address conflicts of interest issues which may occur among the executives, members of Board of Directors, and employees as well as monitoring the misuse of EGAT’s property and investigating misconduct of the members of Board of Directors, executives, and employees

• Ensure that the existing structure and practices of EGAT Board of Directors comply with the principles of corporate governance and ethical standard

• Monitor the appropriateness of human resources management in terms of position classification and manpower

• Evaluate the performance of EGAT Governor and review EGAT’s plan regularly


46 1.3 Independence of Board of Directors The Principles and Guidelines for Corporate Governance for State Enterprise of B.E. 2552 (2009) issued by the State Enterprise Policy Office (SEPO), Ministry of Finance specifies that at least one third of the members of the Board of Directors should be the independent outsiders so as to have real freedom in decision-making, and the number of independent members should be sufficient to ensure that their comments are heard by the meeting. The independent members should have specific knowledge which is beneficial for the state enterprise, and at least one of them should be appointed from the list of members of State Enterprises’ Boards of Directors prepared by the Ministry of Finance. Moreover, the Act on Standards

for Qualification of Board of Directors Members and Employees of State Enterprises, B.E. 2518 (1975), Article 12/1 specifies that other than the ex-officio member, at least one third of members should be appointed from the list of members of State Enterprises’ Boards of Directors (Director’s Pool-DP) prepared by the Ministry of Finance. In 2016, EGAT Board of Directors comprises 9 independent members from outside organizations which have freedom in decision-making and in making comments. Out of the above mentioned 9 members, 7 members are from Director’s Pool.

1.4 Members of the Board of Directors No.

Name

Position

1 Mr. Areepong Bhoocha-Oom

Terms of office (2016) 1 Phase

2nd Phase

-

Feb. 23 - Dec. 31

-

Feb. 23 - Dec. 31

st

Chairman Permanent Secretary of Energy

2 Mr. Apichart Chinwanno Director Former Permanent Secretary of Foreign Affairs 3 Mr. Porametee Vimolsiri 4 Mr. Chuan Sirinuntporn

Director Jan. 1 - Feb. 11 Secretary-General, National Economic and Social Development Board

Feb. 23 - Dec. 31

Director Jan. 1 - Feb. 11 Former Director General, Department of Provincial Administration

Feb. 23 - Dec. 31

5 Gen. Kampanat Ruddit 6 Gen. Walit Rochanapakdee

Director Former Assistant Commander in Chief, Royal Thai Army

Jan. 1 - Feb. 11

Feb. 23 - Dec. 31

Director Former Deputy Commander in Chief, Royal Thai Army

Jan. 1 - Feb. 11

Feb. 23 - Dec. 31

7 Mr. Witoon Kulcharoenwirat Director Jan. 1 - Feb. 11 Director General, Department of Energy Business

-

8 Mr. Khemchai Chutiwongse

Director Deputy Attorney General

Jan. 1 - Feb. 11

Feb. 23 - Dec. 31

9 Mr. Sutat Patmasiriwat

Director Former EGAT Governor

Jan. 1 - Feb. 11

Feb. 23 - Dec. 31

10 Mr. Sarun Charoensuwan Director Jan. 1 - Feb. 11 Ambassador to the Republic of Korea 11 Mr. Distat Hotrakitya Director - Secretary General, Office of the Council of State

Feb. 23 - Dec. 31


47

No.

Name

Position

Terms of office (2016)

12 Mr. Chumpol Rimsakorn

1 Phase

2nd Phase

-

Feb. 23 - Dec. 31

st

Director Representative of Ministry of Finance Deputy Permanent Secretary of Finance

13 Mr. Soonchai Kumnoonsate

Director (Ex-officio) EGAT Governor

Jan. 1 - Jun. 12

-

14 Mr. Kornrasit Pakchotanon

Director (Ex-officio) EGAT Governor

-

Jun. 15 - Dec. 31

Remarks: No. 3-10

Completion of the term as Board of Directors on February 11, 2016

No. 5

Resigned from member of Board of Directors on December 20, 2016

No. 13

Completion of hiring contract as EGAT Governor on June 12, 2016

No. 1

Appointed as Chairman of EGAT Board of Directors

No. 2-7, 9,11, and 12

Appointed as EGAT Board of Directors by the Cabinet resolution of March 1, 2016, effective from February 23, 2016

No. 14

Appointed as EGAT Governor by EGAT Order Khor 52/2016 dated June 15, 2016

2. Board Committees The Board of Directors has appointed 12 Board Committees comprising principally 8 committees to scrutinize important issues and 4 ad hoc committees/subcommittees. The 8 committees to scrutinize important issues are Executive Committee, Audit Committee, Enterprise Risk Management Committee, Corporate Governance Committee, Human Resources Committee, Committee for EGAT Deputy Governor Nomination, Committee for Assistant Governor and Division Director Nomination, and Committee for EGAT Labor Relations The other 4 ad hoc committees/subcommittees consist of Committee for EGAT Governor Nomination, Subcommittee for Evaluation of EGAT Governor’s performance, Subcommittee for EGAT Governor’s Remuneration, Committee for Advisor and Expert Nomination

2.1 Executive Committee Duties and Responsibilities • Consider and approve the Term of Reference (TOR) and procurement of supplies within the value limits not exceeding 700 million Baht which is beyond the approval authority of EGAT Governor and consider those over 700 million Baht before submission to the Board of Directors • Propose guidelines and recommendations concerning procurement for the purpose of transparency and for the best interest of EGAT • Consider and screen all issues concerning EGAT’s financial and investment policies and plans as well as annual budget of EGAT and recommend the financial and investment strategies that will be beneficial to EGAT

• Consider and approve EGAT’s master plan for information technology and communication • Consider and screen EGAT regulations and approve financial support to the people affected by the construction of transmission network system within the value limits exceeding 4 million Baht but not exceeding 10 million Baht/time/person • Consider and screen the appeals concerning the seizure of the security in the procurement by an e-auction bidding in which the value of the security does not exceed 50 million Baht • Consider other issues assigned by EGAT Board of Directors


48 Members of the Executive Committee

No.

Position

Term of office (2016)

1

Mr. Witoon

Kulcharoenwirat

Chairman

Feb. 29 - Dec. 31

2

Mr. Chuan

Sirinuntporn

Member

Feb. 29 - Dec. 31

3

Gen. Walit

Rochanapakdee

Member

Feb. 29 - Dec. 31

4

Mr. Sutat

Patmasiriwat

Member

Feb. 29 - Dec. 31

5

Mr. Soonchai

Kumnoonsate

Member (Ex-officio) & Secretary Feb. 29 - Jun. 12

6

Mr. Kornrasit

Pakchotanon

Member (Ex-officio) & Secretary Jun. 15 - Dec. 31

Remarks:

Name

No.5 Completion of hiring contract as EGAT Governor on June 12, 2016

2.2 Audit Committee Duties and Responsibilities • Review the efficiency and effectiveness of EGAT’s internal control procedure, corporate governance procedure, and risk management procedure

• Monitor EGAT Management’s response to recommendations made by independent auditors and the Internal Audit Bureau concerning internal controls and risk management

• Review the reliability of financial statements and financial reports

• Review the operation of the Internal Audit Bureau and consider the appointment, transfer, and performance evaluation of the Assistant Governor Internal Audit Bureau

• Monitor the observance of laws, rules and regulations, orders, related policies, and EGAT Code of Conduct and Ethics and supervise the procedure of complaint management of EGAT management team • Consider the linkage of items or items which may have conflict of interests or possibility of dishonest treatment • Monitor the effectiveness and efficient use of information technology system and resources that meet corporate objectives and create added values for EGAT

• Coordinate with the independent auditors on the results of the annual audit • R e v i e w a t l e a s t o n c e a y e a r t h e appropriateness and effectiveness of the EGAT Regulations concerning the Audit Committee and the Internal Audit

Members of the Audit Committee

No.

Name

Position

Term of office (2016) 1 phase

2nd phase

st

1

Mr. Porametee Vimolsiri

Chairman

Jan. 1 - Feb. 11

Feb. 29 - Dec. 31

2

Gen. Kampanat Ruddit

Member

Jan. 1 - Feb. 11

Feb. 29 - Dec. 31

3

Mr. Chumpol Rimsakorn

Member

-

Feb. 29 - Dec. 31

4

Mr. Apichart Chinwanno

Member

-

Dec. 26 - Dec. 31

5

Assistant Governor - Internal Audit

Secretary

Jan. 1 - Feb. 11

Feb. 29 - Dec. 31

Remarks: No.2

Resigned from EGAT Board of Directors, effective on December 20, 2016


49 2.3 Enterprise Risk Management Committee Duties and Responsibilities • Review the disclosure of EGAT ’s risk information to the regulatory bodies and the public

• Ensure the adequacy and effectiveness of risk management framework and policies which cover all EGAT’s operations

• Perform any other tasks within the purview of the Enterprise Risk Management Committee as assigned by the Board of Directors

• Review the policies and systems used in assessing and evaluating risk management and controls as well as auditing and reporting procedures • Oversee and ensure the observance of risk management

Members of the Enterprise Risk Management Committee No. Name Position

Term of office (2016)

1

Mr. Sutat

Patmasiriwat

Chairman

Feb. 29 - Dec. 31

2

Gen. Walit

Rochanapakdee

Member

Feb. 29 - Dec. 31

3

EGAT Governor

Member

Feb. 29 - Dec. 31

Member and Secretary (Ex-officio)

Feb. 29 - Dec. 31

4 Deputy Governor - Policy and Planning

2.4 Corporate Governance Committee Duties and Responsibilities • Propose policy, strategies, and practical guidelines for corporate governance and social responsibility

• Supervise the implementation of activities in corporate governance practices and in CSR action plans

• Consider and approve master plans for good governance and for social and environmental responsibility

months

• Promote participation of EGAT Board of Directors, Executives, and employees in corporate governance and CSR activities

• Report to the Board of Directors every 6 • Perform any other tasks related to corporate governance as assigned by the Board of Directors

Members of the Corporate Governance Committee No. Name Position

Term of office (2016)

1

Mr. Distat

Hotrakitya

Chairman

Feb. 29 - Dec. 31

2

Mr. Chuan

Sirinuntporn

Member

Feb. 29 - Dec. 31

3

EGAT Governor

Member

Feb. 29 - Dec. 31

4

Deputy Governor - Administration

Member

Feb. 29 - Dec. 31

5

Deputy Governor - Corporate Social Affairs

Member

Feb. 29 - Dec. 31

6

Assistant Governor - Legal Affairs

Member

Oct. 25 - Dec. 31

7

Assistant Governor - Human Resources Development

Member

Feb. 29 - Dec. 31

8

Ms. Naree

Tantasathien

Member

Oct. 25 - Dec. 31

9

Mrs. Chuensumon Niwatawong

Member

Oct. 25 - Dec. 31

Secretary (Ex-officio)

Feb. 29 - Dec. 31

10 Director, Office of the Governor


50 2.5 Human Resources Committee Duties and Responsibilities • Propose policy guidelines on human resources

• Perform any other tasks related to HR oversight as assigned by the Board of Directors

• Consider and approve EGAT’s human resources master plan and submit to the Board of Directors

Members of the Human Resources Committee No. Name Position

Term of office (2016)

1 Mr. Apichart

Chinwanno

Chairman

Feb. 29 - Dec. 31

2 Mr. Sutat

Patmasiriwat

Member

Feb. 29 - Dec. 31

3 EGAT Governor (as a member of EGAT Board of Directors) Member

Feb. 29 - Dec. 31

4 Deputy Governor - Administration

Member

Feb. 29 - Dec. 31

5 Advisor Level 14

Member

Feb. 29 - Dec. 31

Secretary (Ex-officio)

Feb. 29 - Dec. 31

6 Assistant Governor - Human Resources

2.6 Committee for Deputy Governor Nomination The Committee is responsible for considering and recommending candidates for nomination or rotation for the position of Deputy Governor.

Members of the Committee for Deputy Governor Nomination No. Name Position

Term of office (2016)

1

Mr. Areepong

Bhoocha-Oom

Chairman (Ex-officio)

Feb. 29 - Dec. 31

2

Mr. Apichart

Chinwanno

Member

Feb. 29 - Dec. 31

3

Mr. Chuan

Sirinuntporn

Member

Feb. 29 - Dec. 31

4

Mr. Piboon

Buacham

Member

Feb. 29 - Dec. 31

5

Mr. Prapas

Vichakul

Member

Feb. 29 - Dec. 31

Member & Secretary (Ex-officio)

Feb. 29 - Dec. 31

6 EGAT Governor

2.7 Committee for Assistant Governor and Division Director Nomination The Committee is responsible for considering and recommending candidates for nomination or rotation for the position of Assistant Governor and Division Director.


51 Members of the Committee for Assistant Governor and Division Director Nomination No. Name Position

Term of office (2016)

1 EGAT Governor

Chairman (Ex-officio)

Feb. 29 - Dec. 31

Member

Feb. 29 - Dec. 31

Member

Feb. 29 - Dec. 31

Member & Secretary (Ex-officio)

Feb. 29 - Dec. 31

2

Mr. Witoon

Kulcharoenwirat

3

Deputy Governor

4 Deputy Governor - Administration

2.8 The Committee for EGAT Labor Relations Duties and Responsibilities • Give opinions and comments on the improvement of the efficiency in the operation of the state enterprise • Promote and develop labor relations, seeking ways for a compromise and dispute settlement • Consider the improvement of the rules and regulations regarding working which will be beneficial for employers, employees, and the organization

• Consult for finding solution to the complaints received from the employees or the Labor Union as well as complaints regarding disciplinary punishment • Consult for improvement of the hiring condition

Members of the Committee for EGAT Labor Relations No. Name Position

Terms of office (2016)

1

Mr. Chuan

Sirinuntporn

Chairman

Feb. 29 - Dec. 31

2

Mr. Seubphong

Buranasirin

Member, representative of employer

Apr. 18 - Dec. 31

3

Mr. Thaworn

Ngamganokwan

Member, representative of employer

Apr. 18 - Dec. 31

4

Mr. Wiwat

Chancherngpanich

Member, representative of employer

Apr. 18 - Dec. 31

5

Mr. Wanchai

Hongcherdchai

Member, representative of employer

Apr. 18 - Dec. 31

6

Mr. Tatree

Riewchareon

Member, representative of employer

Apr. 18 - Dec. 31

7

Mr. Boonyanit

Wongrukmit

Member, representative of employer

Apr. 18 - Dec. 31

8

Mr. Wichai

Simadhamnand

Member, representative of employer

Apr. 18 - Dec. 31

9

Mr. Tewan

Tantanatewin

Member, representative of employer

Apr. 18 - Dec. 31

10

Mr. Suwin

Ajjimangkul

Member, representative of employer

Apr. 18 - Dec. 31

11

Mr. Prakob

Parimon

Member, representative of employees

Apr. 18 - Dec. 31

12

Mr. Narainrith

Sa-Ardwong

Member, representative of employees

Apr. 18 - Dec. 31

13

Mr. Surasak

Saehow

Member, representative of employees

Apr. 18 - Dec. 31

14

Mr. Thanatpong

Srireungsombat

Member, representative of employees

Apr. 18 - Dec. 31

15

Mr. Phrae

Chumlaor

Member, representative of employees

Apr. 18 - Dec. 31

16

Mr. Niwat

Pongkaew

Member, representative of employees

Apr. 18 - Dec. 31

17

Mr. Chumpol

Choomongkol

Member, representative of employees

Apr. 18 - Dec. 31

18

Mr. Surat

Intharacha

Member, representative of employees

Apr. 18 - Dec. 31

19

Mrs. Nicharee

Kittakoub

Member, representative of employees

Apr. 18 - Dec. 31


52 2.9 The Committee for EGAT Governor Nomination Duties and Responsibilities • Consider and recommend knowledgeable, competent, and experienced person as candidates for the position of EGAT Governor. The candidates must have appropriate qualification and without any prohibited attributes as stipulated by the law. The work results of the Committee will be submitted to the Board of Directors for consideration.

Members of the Committee for EGAT Governor Nomination No. Name Position

Term of office (2016)

1

Mr. Witoon

Kulcharoenwirat

Chairman (Ex-officio)

Feb. 29 - Dec. 31

2

Mr. Chuan

Sirinuntporn

Member

Feb. 29 - Dec. 31

3

Mr. Somnuk

Bamrungsalee

Member

Feb. 29 - Dec. 31

4

Mr. Chanvit

Amatamatucharti

Member

Feb. 29 - Dec. 31

5

Mrs. Siriporn

Luangnual

Member

Feb. 29 - Dec. 31

6

Ms. Pranee

Tangseree

Secretary

Feb. 29 - Dec. 31

2.10 Subcommittee for EGAT Governor’s Remuneration Duties and Responsibilities • Consider the payment and other remuneration for EGAT Governor as well as criteria and method in work performance evaluation, and prepare hiring contract and negotiation on the rate of payment and other remuneration with the selected candidates for the position of EGAT Governor. The work results of the Subcommittee will be submitted to the Board of Directors for consideration. The Subcommittee may assign any task to any appropriate EGAT units or personnel for assistance.

Members of the Subcommittee for EGAT Governor’s Remuneration No. Name Position

Term of office (2016)

1.

Mr. Chumpol

Rimsakorn

Chairman

Feb. 29 - Dec. 31

2.

Gen. Walit

Rochanapakdee

Member

Feb. 29 - Dec. 31

3.

Mr. Sutat

Patmasiriwat

Member

Feb. 29 - Dec. 31

4.

Mr. Phumsak

Aranyakasemsook

Member

Feb. 29 - Dec. 31

5.

Ms. Pranee

Tangseree

Secretary

Feb. 29 - Dec. 31

2.11 Subcommittee for EGAT Governor’s Performance Evaluation Duties and Responsibilities • Consider the work plan and criteria for evaluation of the performance in accordance with the framework of the hiring contract • Evaluate the performance in accordance with the framework of the hiring contract for submission to the Board of Directors • Perform any other tasks as assigned by the Board of Directors


53 Members of the Subcommittee for EGAT Governor’s Performance Evaluation No. Name Position

Term of office (2016)

1

Mr. Chumpol

Rimsakorn

Chairman

May 31 - Dec. 31

2

Gen. Walit

Rochanapakdee

Vice Chairman

May 31 - Dec. 31

3

Mr. Sutat

Patmasiriwat

Member

May 31 - Dec. 31

4

Assistant Governor - Policy

Secretary

May 31 - Dec. 31

5

Director of Corporate Planning Division

Assistant Secretary

May 31 - Dec. 31

6

Director of Office of the Governor

Assistant Secretary

May 31 - Dec. 31

2.12 Subcommittee for EGAT Advisor and Expert Nomination Duties and Responsibilities • Consider and recommend candidates for the position of Advisors and Experts.

Members of the Subcommittee for EGAT Advisor and Expert Nomination No. Name Position

1

Mr. Sutat

Patmasiriwat

2

EGAT Governor

3

Deputy Governor - Administration

4

Assistant Governor - Human Resources

Term of office (2016)

Chairman

Oct. 7 - Dec. 31

Member

Oct. 7 - Dec. 31

Member and Secretary

Oct. 7 - Dec. 31

Assistant Secretary

Oct. 7 - Dec. 31

3. Meetings of the Board of Directors and Its Committees Meetings of EGAT Board of Directors are held in accordance with EGAT Regulation concerning meetings and work of EGAT Board of Directors. Members of the Board will be informed on the meeting schedule of the coming year in advance in December to enable the Board members to attend the meeting regularly. In 2016, meetings were convened on the fourth week of each month. For each meeting, the agenda approved by the Chairman was circulated together with supporting documents and the letter of invitation 7 days in advance of the meeting date to give sufficient time for the Board members to study the issues and to request additional document or information so that the Board members had enough information for thorough consideration. Each meeting of EGAT Board of Directors is also attended by EGAT Deputy Governors of every corporate unit to give additional information to the meeting and to receive policy as well as the views and recommendations of the Board of Directors and

transfer to the operational line for action correctly and timely. For the accurate consideration of legal matters, EGAT Advisor level 14 which is an expert in law and regulations also attends the meeting in order to give advice on legal issues. Moreover, to provide transparency in the administration, two representatives from EGAT Labor Union, i.e. Chairman and Vice-Chairman or members delegated by the Chairman are invited to attend the meeting as observers. In 2016, EGAT Board of Directors held 14 meetings. For the Committees of EGAT Board of Directors, some committees met every month, whereas the others met as necessary. The number of meetings is given in the following table.


54 Meeting Attendance of Board of Directors and Committee Members in 2016 No. Name Board of Executive Audit Enterprise Corporate Human Deputy Assistant Labor EGAT EGAT EGAT EGAT Advisor & Directors Committee Committee Risk Governance Resources Governor Governor & relations Governor Governor’s Governor’s Expert Management Committee Committee Nomination Division Committee Nomination Performance Remuneration Nomination Committee Committee Director Committee Evaluation Subcommittee Committee Nomination Subcommittee Committee

1 Mr. Areepong Bhoocha-Oom 12/12 2/2 2 Mr. Porametee Vimolsiri 9/14 10/10 3 Mr. Chuan Sirinuntporn 12/14 1010 4/5 2/2 6/6 4/4 4 Gen. Walit Rochanapakdee 13/14 9/10 3/4 4/4 2/2 5 Gen. Kampanat Ruddit 9/13 8/10 6 Mr. Witoon Kulchroenwirat 14/14 10/10 2/2 4/4 7 Mr. Khemchai Chutiwongse 1/2 8 Mr. Sarun Charoensuwan 0/2 9 Mr. Sutat Patmasiriwat 14/14 10/10 4/4 2/2 3/4 2/2 1/1 10 Mr. Distat Hotrakitya 9/12 5/5 11 Mr. Apichart Chinwanno 6/12 2/2 0/2 12 Mr. Chumpol Rimsakorn 11/12 9/10 4/4 2/2 13 Mr. Somnuk Bamrungsalee 4/4 14 Mr. Chanvit Amatamatucharti 4/4 15 Mrs. Siriporn Luengnual 4/4 16 Mr. Phumsak Aranyakasemsook 2/2 17 Mr. Phiboon Buacham 2/2 18 Mr. Prapas Vichakul 2/2 19 Mr. Soonchai Kumnoonsate 6/7 4/4 2/2 2/2 20 Mr. Kornrasit Pakchotanon 7/7 5/6 2/2 2/3 2/2 2/2 2/2 1/1

Total

14 10 10 4 5 2 2 2 6 4 4 2 1

4. Self-Assessment of EGAT Board of Directors The Board self-assessment is annually conducted to examine the per formance and effectiveness of the Board of Directors as a whole and individual Board director to help identify weak points that need improvements. The self-assessment also provides an opportunity for all Board members to straightforwardly review their past performance, obstacles confronted, and their contributions to the success of EGAT in order to improve their performance in determining EGAT’s strategic directions and supervise the administration of EGAT executives efficiently. According to the Principles and Guidelines

for Corporate Governance for State Enterprise of 2009 issued by the State Enterprise Policy Office (SEPO), Ministry of Finance, the Board of Directors should conduct self-assessment regularly at least once a year so that improvement for more efficiency and effectiveness of work performance can be made based on the results of self-assessment. EGAT Board of Directors has conducted self-assessment yearly. In 2016, it was approved that both types of selfassessment, i.e. collective Board self-assessment and individual Board self-assessment would be conducted. The results of both assessments were “excellent”.


55 5. Remuneration for EGAT Board of Directors The remuneration for members of EGAT Board of Directors is within the rates approved by the Cabinet. Members of EGAT Board of Directors who are tasked with more responsibility such as being members of the Executive Committee, Corporate Governance Committee, or Enterprise Risk Management Committee

No. Name

will receive more remuneration at the rates also approved by the Cabinet. In 2016, the remuneration for EGAT Board of Directors totaled 8,945,370.75 Baht comprising monthly remuneration, meeting allowance, and bonus as follows:

Remuneration (Baht)

Meeting allowance (Baht)

Bonus (Baht)

Total (Baht)

1 Mr. Areepong

Bhoocha-Oom

204,666.67

150,000.00

522,737.08

877,403.75

2 Mr. Apichart

Shinwanno

102,333.33

85,000.00

313,642.25

500,975.58

3 Mr. Chuan

Sirinuntporn

116,000.00

295,000.00

474,511.50

885,511.50

4 Mr. Porametee Vimolsiri

116,000.00

232,083.33

474,511.50

822,594.83

5 Gen. Walit

116,000.00

285,000.00

474,511.50

875,511.50

6 Gen. Kampanat Ruddit

112,333.33

200,000.00

458,705.05

771,038.38

7 Mr. Witoon

Kulchroenwirat

116,000.00

295,000.00

474,511.50

885,511.50

8 Mr. Distat

Hotrakitya

102,333.33

162,500.00

418,189.66

683,022.99

9 Mr. Sutat

Patmasiriwat

116,000.00

312,500.00

474,511.50

903,011.50

10 Mr. Chumpol

Rimsakorn

102,333.33

275,000.00

418,189.66

795,522.99

11 Mr. Khemchai

Chutiwongse

13,666.67

10,000.00

42,241.38

65,908.05

12 Mr. Sarun

Chareonsuwan

13,666.67

14,080.46

27,747.13

13 Mr. Soonchai

Kumnoonsate

54,000.00

70,000.00

220,500.00

344,500.00

14 Mr. Kornrasit

Pakchotanon

65,333.33

175,000.00

266,777.72

507,111.05

Rochanapakdee

Total

1,350,666.66

-

2,547,083.33 5,047,620.76 8,945,370.75



The light from Sufficiency Economy, the King Father’s Philosophy The Sufficiency Economy Philosophy of His Majesty King Bhumibol Adulyadej is com parable to a light of wisdom which has guided the Thai people and the country through the economic crisis to a secured and sustainable way of life.


58

Board of Directors

Mr. Areepong Bhoocha-Oom

Mr. Apichart Chinwanno

Mr. Porametee Vimolsiri

Mr. Chuan Sirinuntporn

Gen. Kampanat Ruddit

Gen. Walit Rochanapakdee

Mr. Witoon Kulcharoenwirat

Mr. Khemchai Chutiwongse

Mr. Sutat Patmasiriwat

Mr. Sarun Charoensuwan

Mr. Distat Hotrakitya

Mr. Chumpol Rimsakorn

Mr. Soonchai Kumnoonsate

Mr. Kornrasit Pakchotanon

Chairman

Director

Director

Director

Director

Director

Director

Director

Director

Director

Director

Director

Director

Director


59 Mr. Areepong Bhoocha-Oom

2013 - 2014

Secretary General, Office of the Public Sector Development Commission, the Prime Minister’s Office

2010 - 2013

Permanent Secretary, Ministry of Finance

2009 - 2010

D i r e c t o r G e n e r a l , t h e E xc i s e Department, Ministry of Finance

Age 59

Chairman (February 23 - December 31, 2016) Education •

Ph.D. (Finance), University of Mississippi, USA

M.A. (Finance), Marshall University, USA

B.A. (International Management), Boston University, USA

Training

Directorship/Management Position in Other State Enterprises/Companies • Chairman, Thai Airways International Public Company Limited Amount/Value of Shares in Other Companies*

Director Certification Program 2000, the Thai Institute of Directors (IOD)

Government Debt Monitoring System, World Bank

Global Trend and Public Enterprise Reform, Harvard University, USA

Awareness, Vision, Imagination, Responsibility, Action (AVIRA), INSEAD Business School, France

Senior Executive Program (Class 4), Capital Market Academy (CMA)

Senior Executive Course in Justice Administration (Class 14), the Court of Justice

National Defense Regular Course (Class 46), Thailand National Defense College

Mr. Apichart Chinwanno

Senior Executive Program in Urban Management (Class 1), organized by the Urban Green Development Institute Bangkok and King Prajadhipok’s Institute

Director (February 23 - December 31, 2016)

Pillar of the Kingdom Program ( V.I.P Class), organized by the Association of Prof. Dr. Boonrod Bintson Institute and Chula Unisearch

Ph.D. (International Relations), St. Antony’s College, University of Oxford, UK

The Rule of Law and Democracy Course (Class 1), Office of the Constitutional Court

M.Sc. (International Relations), London School of Economics and Political Science, University of London, UK

Judicial Executive Administration Course (Class 5), the Administrative Court of Thailand

B.Sc. (Economics and Politics) (Upper Second Class Honors), University of Southampton, UK

None Connected Transactions in 2016 None * Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Age 60

Education

Work Experience

Training

2015 - Present Permanent Secretary, Ministry of Energy

Training organized by the Thai Institute of Directors (IOD)

2015

Permanent Secretary, Ministry of Tourism and Sports

- Director Certification Program (Class 227/2016)

2015

Secretary General, Office of the Public Sector Development Commission, the Prime Minister’s Office

- Financial Statements for Directors (Class 31/2016)

2014 - 2015

Permanent Secretary, Ministry of Energy

Columbia Senior Executive Program (CSEP) (Class 123/2007), Columbia Business School, USA


60 •

National Defense Regular Course (Class 52/20092010), Thailand National Defense College

Director Certification Program (Class 42/2013), the Thai Institute of Directors (IOD)

Training Program for Senior Executive (Class 33/2001), Office of the Civil Service Commission

Top Executive Program in Commerce and Trade (TEPCoT) (Class 5/2012), University of the Thai Chamber of Commerce

Chief Information Officer (CIO) Training (Class 23/2010), Office of the Civil Service Commission

National Defense Regular Course (Class 52/2009), Thailand National Defense College

Work Experience 2016

Retired

2015 - 2016

Permanent Secretary, Ministry of Foreign Affairs

2013 - 2015

Ambassador of Thailand to France

2011 - 2013

Ambassador of Thailand to Belgium

2009 - 2011

Deputy Permanent Secretary, Ministry of Foreign Affairs

2005 - 2009

Ambassador of Thailand to Sweden

2002 - 2005

Director - General, Department of East Asian Affairs, Ministry of Foreign Affairs

Directorship/Management Position in Other State Enterprises/Companies

Work Experience 2015 - present Secretary - General, Office of the National Economic and Social Development Board, Office of the Prime Minister 2009 - 2015

Deputy Secretary - General, Office of the National Economic and Social Development Board, Office of the Prime Minister

2005 - 2009

Senior Advisor in Policy and Plan, Office of the National Economic and Social Development Board, Office of the Prime Minister

1999 - 2005

Director, Macroeconomic Strategy and Planning Bureau, Office of the National Economic and Social Development Board, Office of the Prime Minister

None Amount/Value of Shares in Other Companies* None Connected Transactions in 2016 None * Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Mr. Porametee Vimolsiri

Directorship/Management Position in Other State Enterprises/Companies • Member of the Bank of Thailand Board • Board Member, Thailand Institute of Scientific and Technological Research Amount/Value of Shares in Other Companies*

Age 56

Director (January 1 - February 11, February 23 December 31, 2016)

None Connected Transactions in 2016 None

Education •

Ph.D. (Economics), Carleton University, Canada

M.A. (International Affairs), Columbia University, USA

B.A. (Economics), Chulalongkorn University

Training •

Top Executive Program in Business, Industry and Investment Development (Class 2/2015), Institute of Business and Industrial Development

* Refers only to the shares of the company in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights


61 Mr. Chuan Sirinuntporn

Connected Transactions in 2016 Age 63

Director (January 1 - February 11, February 23 December 31, 2016)

None * Refers only to the shares of the company in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Education •

M.A. (Development Administration) (Hons), National Institute of Development Administration

B.A (Political Science), Chulalongkorn University

Training

Gen. Kampanat Ruddit

Age 60

Director (January 1 - February 11, February 23 December 31, 2016)

Director Accreditation Program, the Thai Institute of Directors (IOD)

Thai Senior Executive Development Program, National Graduate Policy Studies (GRIP), Japan

Education

Leadership for Changes, Prince Damrong Rajanuphab Institute of Research and Development, Ministry of Interior

M.A., Command and General Staff College

B. Sc., Chulachomklao Royal Military Academy

Training

National Defense Regular Course, Thailand National Defense College

National Defense Joint Public-Private Sector Course, Class 22/2009, Thailand National Defense College

Certificate Course in Public Law, Thammasat University

Regular Course (class 66/1987), Command and General Staff College

Senior Governing Officers Training Program, Institute of Administration Development

Work Experience

Honorary Ph.D, Ubon Ratchathani Rajabhat University

Honorary Ph.D, Ubon Ratchathani University

Work Experience 2013 - Present Retired

2016 - Present Retired 2015 - 2016

Assistant Commander in Chief, Royal Thai Army

2014 - 2015

Commander, the First Army Area

2013 - 2014

Assistant Chief of Staff for Intelligence, Royal Thai Army

2012 - 2013

Director - General, Department of Provincial Administration

2011 - 2013

Deputy Commander, the First Army Area

2011 - 2012

Governor, Nak hon Ratchasima Province

2009 - 2011

Division Commanding General, the First Division, King’s Guard

2010 - 2011

Governor, Prae Province

2007 - 2010

Governor, Ubon Ratchathani Province

Directorship/Management Position in Other State Enterprises/Companies

Directorship/Management Position in Other State Enterprises/Companies

• Board Member, Airports of Thailand Public Company Limited

-

• Chairman, Risk Management Committee, Airports of Thailand Public Company Limited

Amount/Value of Shares in Other Companies*

• Chairman, Information Technology Management and Communication Committee, Airports of Thailand Public Company Limited

None


62 Amount/Value of Shares in Other Companies*

Amount/Value of Shares in Other Companies*

None

None

Connected Transaction in 2016

Connected Transaction in 2016

None

None

* Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

* Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Gen. Walit Rochanapakdee

Age 60

Director (January 1 - February 11, February 23 December 31, 2016)

Mr. Witoon Kulcharoenwirat

Age 58

Director (January 1 - February 11, 2016) Education

Education

M.Eng. (Safety Engineering), Kasetsart University

M.A. (Public Administration) (Public Policy), Burapha University

M . E n g . ( Tr a n s p o r t a t i o n E n g i n e e r i n g ) , Chulalongkorn University

B.Sc, Chulachomklao Royal Military Academy

B.Eng. (Civil Engineering), Chiang Mai University

Training

Training

Executive Program in Energy Literacy for a Sustainable Future (Class 7/2016), Thailand Energy Academy

National Defense Regular Course (Class 52/2009), Thailand National Defense College

Senior Executive Program 1 (Class 43/2005), Civil Service Training Institute, Office of the Civil Service Commission

National Defense Joint Public-Private Sector Course (Class 22), Thailand National Defense College

Work Experience 2016 - Present Retired 2015 - 2016

Deputy Commander in Chief, Royal Thai Army Headquarters

2014 - 2015

Deputy Chief of Staff, Royal Thai Armed Forces Headquarters

2014

• Commander, the Fourth Army Area

• Director of Internal Security Operations Command, the Fourth Army Area - Forward

2013 - 2014

First Corps Commander, the First Army Area, Royal Thai Army

2012 - 2013

Deputy Chief of Staff for Logistics, Royal Thai Army Headquarters

2011- 2012

Deputy Commander, the First Army Area, Royal Thai Army

Directorship/Management Position in Other State Enterprises/Companies -

Work Experience 2014 - Present Director - General, Department of Energy Business, Ministry of Energy 2013 - 2014

Deputy Director - General, Department of Energy Business, Ministry of Energy

2009 - 2013

Director, Bureau of Natural Gas Business Safety, Department of Energy Business, Ministry of Energy

2007 - 2008

Direc tor, Bureau of Liquefied Petroleum Gas Business Safety, Department of Energy Business, Ministry of Energy


63 Directorship/Management Position in Other State Enterprises/Companies

2007 - 2011

Director - General, Department of Public Prosecutor Commission

• Director, Ratchaburi Electricity Generating Holding Public Company Limited (RATCH)

1994 - 1995

Attorney, Pathum Thani Province, Office of the Attorney General

Amount/Value of Shares in Other Companies*

Directorship/Management Position in Other State Enterprises/Companies

None Connected Transactions in 2016

• Board Director, Sukhumvit Asset Management Co. Ltd

None

Amount/Value of Shares in Other Companies*

* Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

None

Mr. Khemchai Chutiwongse

Age 62

Director (January 1 - February 11, February 23 December 31, 2016)

Connected transaction in 2016 None * Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Education

Mr. Sutat Patmasiriwat

Master of Laws, Harvard University, USA

Director (January 1 - February 11, February 23 -

Barrister at Law (Honors), Institute of Legal Education of Thai Bar Association

December 31, 2016)

Bachelor of Law (1st Class Honors), Chulalongkorn University

Education •

Training

Age 63

B. Eng (Mechanical Engineering), Chulalongkorn University

Training programs organized by Thai Institute of Directors

- Director Certification Program (Class 29/2003)

- Director Accreditation Program (Class 18/2004)

- Director Certification Program

- Chartered Director Class (Class 9/2015)

- Financial Statement for Directors (Class 14/2011)

- Role of the Chairman Program (Class 24/2010)

Advanced Management Program, Harvard Business School, USA (2009)

Senior Executive Development Program, Foundation for International Human Resource Development (2006)

Masterful Coaching Workshop, Hay Group (2006)

Creating Value through Product Management and Customer Profitability, Sasin Graduate Institute

Top Executive Program, Capital Market Academy

Politics and Governance in Democratic Systems for Executives, King Prajadhipok’s Institute

National Defense Regular Course, Thailand National Defense College

Training

Work Experience 2015 - Present

Deputy Attorney General, Office of the Attorney General

2014 - 2015

Inspector General, Office of the Attorney General

2011 - 2013

Director - General, Department of Legal Counsel

Training Programs organized by the Thai Institute of Directors


64 of Business Administration of Chulalongkorn University (2004) •

ASEAN Executives Development Program, Thammasat Business School (2003)

Work Experience 2016 - Present Ambassador of Thailand to Republic of Korea 2015

Director - General, Department of East Asian Affairs, Ministry of Foreign Affairs

2012 - 2015

Director - General, Department of European Affairs, Ministry of Foreign Affairs

Work Experience 2013 - Present Retired 2009 - 2013

EGAT Governor

2008 - 2009

Deputy Governor - Generation, EGAT

2007 - 2008

Assistant Governor - Administration, Generation Area, EGAT

2005 - 2007

Assistant Governor - OperationMaintenance Business, EGAT

Directorship/Management Position in Other State Enterprises/Companies

2008 - 2012

Minister, Royal Thai Embassy, Brussels

Directorship/Management Position in Other State Enterprises/Companies Amount/Value of Shares in Other Companies*

• President, Ratchaburi Electricity Generating Holding Public Company Limited

None

Amount/Value of Shares in Other Companies*

Connected Transaction in 2016

None

None *Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Connected Transactions in 2016 None * Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights.

Mr. Distat Hotrakitya

Age 58

Director (February 23 - December 31, 2016)

Mr. Sarun Charoensuwan

Age 51

Director (January 1 - February 11, 2016)

Education •

D.E.A. de Droits Public, Strasbourg III (Robert Schuman), France

Education

Bachelor of laws (Honors), Chulalongkorn University

M.A. (Political Science) (Diplomatic), Georgetown University, USA

Training

B.A. (Political Science) (International Relations), Chulalongkorn University

Certificate in Public Administration, École Nationale d’ Administration (ENA), France

Certificate in Comparative Law, Strasbourg III (Robert Schuman), France

Certificate in Public Administration, École Nationale d’ Administration (ENA), France

The Rule of Law and Democracy Course (Class 3/2015), Office of the Constitutional Court

Training •

Politics and Governance in Democratic System for Executives (Class 17/2012), King Prajadhipok’s Institute Executive Program: Executives with Vision and Ethics (Class 56/2007), Civil Service Training Institute, Office of the Civil Service Commission


65 •

Executive Program for Legal Officer (Class 1/2012), Office of the Council of State

National Defense Regular Course (Class 53/2010), Thailand National Defense College

G o o d G o ve r n a n c e fo r U n i ve r s i t y S t u d y Development, Knowledge Network Institute of Thailand (2010)

Director Certification Program (Class 94/2007), the Thai Institute of Directors

MPPM, National Institute of Development Administration

Executive Program: Executives with Vision (Class 47/2006), Civil Service Training Institute, Office of the Civil Service Commission

LL.B., Ramkhamhaeng University

Mr. Chumpol Rimsakorn

Age 56

Director (February 23 - December 31, 2016) Education

Training •

Training programs held by the Thailand Institute of Directors

2014 - Present Secretary - General, Office of the Council of State

- Director Certification Program (DCP) (Class 221/2016)

2012 - 2014

Deputy Secretary - General, Office of the Council of State

- Financial Statements for Directors (FSD) (Class 30/2016)

2006 - 2012

Permanent Law Councilor, Office of the Council of State

- Role of the Chairman Program (RCP) (Class 39/2016)

Directorship/Management Position in Other State Enterprises/Companies

- Advanced Audit Committee Program (AACP) (Class 24/2016)

Work Experience

• Board member, Krungthai Bank • Board member, MCOT Public Company Limited

Inspector General Program, the Prime Minister’s Office (2015)

Senior Executive Program (Class 60), Office of the Civil Service Commission

National Defense Joint Public-Private Sector Course (Class 53), Thailand National Defense College

Good Governance for Boards of Directors and Executives of State Enterprises and Publicly–owned Establishment (Class 10), King Prajadhipok’s Institute

Senior Executive Program (Class 19), Capital Market Academy (CMA)

Executive Program in Energy Literacy for a Sustainable Future (Class 7), Thailand Energy Academy

Amount/Value of Shares in Other Companies* None Connected Transactions in 2016 None *Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Work Experience 2015 - Present Deputy Permanent Secretary, Ministry of Finance 2014 - 2015

Inspector General, Ministry of Finance

2013 - 2014

Principal Advisor in Tax Development and Administration, the Excise Department, Ministry of Finance

2011 - 2013

Deputy Director - General, the Excise Department, Ministry of Finance


66 Directorship/Management Position in Other State Enterprises/Companies

Work Experience

• Member of the Board of Committee, Thailand Tobacco Monopoly, Ministry of Finance

2013 - 2016

EGAT Governor

2011 - 2013

Deputy Governor - Power Plant Development, EGAT

2010 - 2011

Assistant G over nor - Fuel Management, EGAT

• Member of the Board of Director, Thailand Post Company Limited

2016 - Present Retired

Amount/Value of Shares in Other Companies* None

Directorship/Management Position in Other State Enterprises/Companies

Connected Transactions in 2016

• Chairman, EGAT International Company Limited (January 1 – June 12, 2016)

None *Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Amount/Value of Shares in Other Companies* None Connected Transactions in 2016 None

Mr. Soonchai Kumnoonsate

Age 60

EGAT Governor Director (Ex-Officio) (January 1 - June 12, 2016) Education •

B. Eng. ( Electrical Engineering), Chulalongkorn University

Training •

The Rule of Law and Democracy Course (Class 3), Office of the Constitutional Court

* Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights

Mr. Kornrasit Pakchotanon

Age 58

EGAT Governor Director (Ex-Officio) (June 15 – December 31, 2016) Education

Senior Executive Program (Class 18/2014), Capital Market Academy (CMA)

Director Accreditation Program (Class 100/2013), Thai Institute of Directors Association (IOD)

Training

Executive Program in Energy Literacy for a Sustainable Future (Class 2/2012-2013), Thailand Energy Academy

- Role of the Chairman Program (2015)

Advanced Management Program, Harvard Business School, USA (2011)

- Financial Statements for Directors (2015)

Public Administration and Law for Executive (Class 11/2011), King Prajadhipok’s Institute

- Director Certification Program (2014)

- Chartered Director Class (2014)

Psychological Operations for Management (Class 101/2007), Applied Psychology Institute

B. Eng. (Mechanical Engineering), Chulalongkorn University

Training programs held by the Thailand Institute of Directors (IOD)

Advanced Management Program, Harvard Business School, USA (2014)

Senior Executive Program, Sasin Graduate Institute of Business Administration of Chulalongkorn University (2013)

Public Economics Management for Executives, King Prajadhipok’s Institute (2012)


67 Work Experience 2016 - Present EGAT Governor 2015 - 2016

Deputy Governor - Generation, EGAT

2013 - 2015

Deputy Governor - Business Development, EGAT

2011 - 2013

Assistant Governor - Generation 3, EGAT

Directorship/Management Position in Other State Enterprises/Companies • Chairman, EGAT International Company Limited (July 29 – December 31, 2017) • Board Member, Electricity Generating Public Company Limited Amount/Value of Shares in Other Companies* None Connected Transactions in 2016 None *Refers only to the shares of the companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights


68

Executives

Mr. Kornrasit Pakchotanon Governor

Mr. Saharath Boonpotipukde

Deputy Governor to Office of the Governor Serving as EGAT Spokesman

Mr. Wiwat Chancherngpanich Deputy Governor - Power Plant Development

Mr. Boonyanit Wongrukmit Deputy Governor - Corporate Social Affairs

Mr. Suthon Boonprasong

Mrs. Juree Somprasong

Mr. Kijja Sripatthangkura

Mr. Thaworn Ngamganokwan

Deputy Governor - Transmission System

Deputy Governor - Policy and Planning

Advisor Level 14 to the Governor

Deputy Governor - Fuel

Mr. Seubphong Buranasirin Deputy Governor - Administration

Mr. Wichai Simadhamnand

Deputy Governor - Transmission System Development

Mr. Wanchai Hongcherdchai

Mr. Nikul Silasuwan

Deputy Governor - Account and Finance Serving as Chief Financial Officer (CFO)

Deputy Governor - Generation

Mr. Rum Herabat

Mr. Chanin Chaonirattisai

Engineer Level 14 to the Governor Appointed as Chief Executive Officer, Ratchaburi Electricity Generating Holding Public Company Limited

Mr. Jakgrich Pibulpairoj Deputy Governor - Business Development

Engineer Level 14 to the Governor Appointed as President, Electricity Generating Public Company Limited


69 Mr. Kornrasit Pakchotanon

Age 58

Mr. Suthon Boonprasong

Age 59

Governor

Deputy Governor - Transmission System

Education

Education

Master of Business Administration, Chiang Mai University

Bachelor of Economics, Sukhothai Thammathirat Open University

Bachelor of Laws, Ramkhamhaeng University

Bachelor of Engineering (Electrical Engineering), Chulalongkorn University

Bachelor of Engineering (Mechanical Engineering), Chulalongkorn University

Training •

E-Government for Chief Executive Officer Program (e-GCEO), Electronic Government Agency (Public Organization)

Leader Program, Capital Market Academy

Training Programs organized by Thai Institute of Directors

- Financial Statements for Directors

- Role of the Chairman Program

- Chartered Director Class

- Director Certification Program

Training •

Politics and Governance in Democratic System for Executives, King Prajadhipok’s Institute

Director Certification Program, Thai Institute of Directors

Advanced Management Program, Harvard Business School, USA

Executive Program in Energy Literacy, Thailand Energy Academy

Advanced Management Program, Harvard Business School, USA

Public Economics Management for Executives, King Prajadhipok’s Institute

Senior Executive Program, Sasin Graduate Institute of Business Administration of Chulalongkorn University

Advanced Police Command Course, Institute of Police Administration Development

Training Programs organized by King Prajadhipok’s Institute

Senior Executive Development Program-2, Foundation for International Human Resource Development

Masterful Coaching Workshop, Hay Group

- Public Economics M anagement for Executives

Finance for Executive Decision, the Continuing Education Center, Chulalongkorn University

- Promotion of Peaceful Society

Work Experience

Work Experience June 15, 2016

EGAT Governor

October 1, 2015

Deputy Governor - Generation

October 1, 2013 Deputy Governor - Business Development October 1, 2011

Assistant Governor - Generation 3

October 1, 2013

Deputy Governor - Transmission System

October 1, 2010

Assistant Governor - Transmission System Operation

January 6, 2010

Assistant Governor - Corporate Social Affairs


70 Mrs. Juree Somprasong

Age 59

Mr. Seubphong Buranasirin

Advisor Level 14 to the Governor

Deputy Governor - Administration

Education

Education

Age 57

Master of Laws, University of California, USA

Bachelor of Laws (2 Class Honors), Chulalongkorn University

Master of Public Administration, National Institute of Development Administration

Bachelor of Economics (Development Economics), Ramkhamhaeng University

Bachelor of Laws, Thammasat University

nd

Training •

Director Certification Program, Thai Institute of Directors

Executive Program in Legal Administration for the Public, Office of the Council of State

Top Executive Program “Bhumipalung Phandin”, Chulalongkorn University

Executive Development Program, Fiscal Policy Research Institute Foundation

Anti-Corruption: The Practical Guide, Thai Institute of Directors

Justice Administration for Executives, Office of the Attorney General

Justice Administration for Executives, Office of the Administrative Court

Masterful Coaching Workshop, Hay Group

National Defense Joint State-Private Sector Course, Thailand National Defense College

Director Certification Program, Thai Institute of Directors

Anti-Corruption Course for Executives, Office of the National Anti-Corruption Commission

Work Experience January 22, 2014 Advisor Level 14 to the Governor March 15, 2010

Assistant Governor - Legal Affairs Bureau

October 1, 2009 Assistant Governor - Legal Affairs Bureau Ser ving as Assistant Secretar y of EGAT Board of Directors and Assistant Secretary of EGAT Board of Directors’ Executive Committee January 1, 2009

Assistant Governor - Legal Affairs Bureau

Training

Work Experience October 1, 2014

Deputy Governor - Administration

May 1, 2014

Assistant Governor - Human Resources

October 1, 2012 Assistant Governor - Human Resources Serving as Assistant Secretar y of EGAT Board of Directors and Assistant Secretary of EGAT Board of Directors’ Executive Committee October 1, 2011 Assistant Governor - Office of the Governor Serving as Assistant Secretar y of EGAT Board of Directors and Assistant Secretary of EGAT Board of Directors’ Executive Committee


71 Mr. Saharath Boonpotipukde

Age 58

Deputy Governor to Office of the Governor Serving as EGAT Spokesman

Age 56

Deputy Governor - Policy and Planning Education

Education •

Mr. Kijja Sripatthangkura

Bachelor of Engineering (Electrical Engineering), Chulalongkorn University

Training •

The Executive Program in Energy Literacy for a Sustainable Future, Thailand Energy Academy

ASEAN Government Leaders Program (AGLP), General Electric Management Research and Development Institute, Crotonville, New York, USA

Advanced Management Program, Harvard Business School, USA

Senior Executive Program, Sasin Graduate Institute of Business Administration of Chulalongkorn University

Bachelor of Engineering (Mechanical Engineering), Prince of Songkhla University

Training •

Public Economics Management for Executives, King Prajadhipok’s Institute

Advanced Management Program, Harvard Business School, USA

Senior Executive Program, Sasin Graduate Institute of Business Administration of Chulalongkorn University

Thailand and the ASEAN Economic Community, King Prajadhipok’s Institute

Work Experience

Public Economics Management for Executives, King Prajadhipok’s Institute

October 1, 2015 Deputy Governor - Policy and Planning

Director Certification Program, Thai Institute of Directors

October 1, 2013

Basic Concept on Public -Polic y Conflic t Management through Peaceful Means, King Prajadhipok’s Institute

Assistant Governor - Planning

Mr. Thaworn Ngamganokwan

Work Experience

Deputy Governor - Fuel

October 17, 2016 Deputy Governor to Office of the Governor Serving as EGAT Spokesman

Education

October 1, 2016 Deputy Governor to Office of the Governor October 1, 2014

Deputy Governor - Corporate Social Affairs, Serving as EGAT Spokesman

October 1, 2013 Engineer Level 13 to the Deputy Governor - Business Development Appointed as Executive Vice President - Administration, EGAT International Company Limited

Age 58

Master of Public Administration, National Institute of Development Administration

Bachelor of Engineering (Mining Engineering), Chulalongkorn University

Training •

Director Certification Program, Thai Institute of Directors

Promotion of Peaceful Society, King Prajadhipok’s Institute

Director Accreditation Program, Thai Institute of Directors

Royal Thai Army War College Course, Institute of Higher Army Studies


72 Work Experience

January 1, 2016

October 1, 2015

Deputy Governor - Fuel

October 1, 2014

Assistant Governor - Mae Moh Mine

October 1, 2013 A s s i s t a n t G o v e r n o r - Fu e l Management

Mr. Wichai Simadhamnand

October 1, 2013 Assistant Governor - Power Plant Construction

Age 59

Deputy Governor - Transmission System Development Education •

Assistant Governor - Project Community Relations and Environment

Bachelor of Engineering (Civil Engineering), Chulalongkorn University

Training

Mr. Wanchai Hongcherdchai

Deputy Governor - Account and Finance Serving as Chief Financial Officer (CFO) Education •

Master of Business Administration, Chulalongkorn University Bachelor of Accountancy (Cost Accounting), Chulalongkorn University

Director Accreditation Program, Thai Institute of Directors

Promotion of Peaceful Society, King Prajadhipok’s Institute

Training

Work Experience

Age 58

Strategic CFO in Capital Markets Program, the Stock Exchange of Thailand

October 1, 2016

Deputy Governor - Transmission System Development

October 1, 2013

Assistant Governor - Transmission System Construction

Anti-Corruption Course for Executives, Office of the National Anti-Corruption Commission

Director Accreditation Program, Thai Institute of Directors

Leader Program, Capital Market Academy

Postgraduate Certificate in Finance, London School of Business and Finance, England

Finance Management Program, Economics and Finance Academy (EFA)

Finance Professional Program, Economics and Finance Academy (EFA)

Mr. Wiwat Chancherngpanich

Age 59

Deputy Governor - Power Plant Development Education •

Bachelor of Engineering (Electrical Engineering), Chulalongkorn University

Training •

Director Certification Program, Thai Institute of Directors

Environmental Governance for Executives, King Prajadhipok’s Institute

Work Experience October 1, 2016 Deputy Governor - Power Plant Development

Work Experience October 1, 2016 Deputy Governor - Account and Finance Serving as Chief Financial Officer (CFO) October 1, 2013

Assistant Governor - Account


73 Mr. Nikul Silasuwan

Age 57

October 1, 2015 Assistant Governor - Generation and Maintenance Business

Deputy Governor - Generation Education •

Bachelor of Engineering (Mechanical Engineering), Chiang Mai University

Mr. Boonyanit Wongrukmit

Age 53

Deputy Governor - Corporate Social Affairs

Training •

The Civil Service Executive Development Program, the Civil Service Training Institute

Director Accreditation Program, Thai Institute of Directors

Advanced Police Command Course, Institute of Police Administration Development

Education •

Master of Business Administration (Energy Management), University of Montreal, Canada

Master of Business Administration (Business Administration), Chiang Mai University

Bachelor of Engineering (Mechanical Engineering), Chiang Mai University

Work Experience October 1, 2016

Deputy Governor - Generation

Training

October 1, 2014

Assistant Governor - Generation 2

Advanced Management Program, Harvard Business School, USA

Leadership Succession Program, Institute of Research and Development for Public Enterprises (IRDP)

Director Certification Program, Thai Institute of Directors

Mr. Jakgrich Pibulpairoj

Age 55

Deputy Governor - Business Development Education •

Bachelor of Engineering (Mechanical Engineering), Chulalongkorn University

Training •

Director Certification Program, Thai Institute of Directors

Leadership Succession Program, Institute of Research and Development for Public Enterprises (IRDP)

Foreign Affairs Executive Program, Devawongse Varopakarn Institute of Foreign Affairs

Director Accreditation Program, Thai Institute of Directors

Advanced Police Command Course, Institute of Police Administration Development

Work Experience October 1, 2016 Deputy Governor - Business Development

Work Experience October 1, 2016

Deputy Governor - Corporate Social Affairs

October 1, 2015 Assistant Governor - Business Administration


74 Mr. Rum Herabat

Age 60

Engineer Level 14 to the Governor Appointed as Chief Executive Officer, Ratchaburi Electricity Generating Holding Public Company Limited

Age 60

Engineer Level 14 to the Governor Appointed as President, Electricity Generating Public Company Limited Education

Education •

Mr. Chanin Chaonirattisai

Bachelor of Engineering (Mechanical Engineering), Chulalongkorn University

Master of Engineering (Electrical Engineering), University of Missouri-Rolla, USA

Bachelor of Engineering (Electrical Engineering), University of Missouri-Rolla, USA

Training •

Executive Program in Energy Literacy, Thailand Energy Academy

Training

Director Certification Program, Thai Institute of Directors

Leader Program, Capital Market Academy

Advanced Management Program, Harvard Business School, USA

Financial Statements for Directors, Thai Institute of Directors

Royal Thai Army War College Course, Institute of Advanced Military Studies

Director Certification Program, Thai Institute of Directors

Politics and Governance in Democratic System for Executives, King Prajadhipok’s Institute

Basic Concepts on Public-Polic y Conflict Management through Peaceful Means, King Prajadhipok’s Institute

Work Experience October 1, 2015

Engineer Level 14 to the Governor Appointed as Chief Executive Officer, Ratchaburi Electricity G e n e r a t i n g H o l d i n g Pu b l i c Company Limited

October 1, 2014

Deputy Governor - Generation

October 1, 2013

Deputy Governor - Fuel

October 1, 2011

Assistant Governor - Operation and Maintenance Business

Work Experience October 1, 2015

Engineer Level 14 to the Governor Appointed as President, Electricity Generating Public Company Limited

October 1, 2014 Deputy Governor - Policy and Planning October 1, 2012

Assistant Governor - System Control


75 Executives Retired on October 1, 2016 Mr. Soonchai Kumnoonsate

Mr. Chartchai Rojanaratanangkule

EGAT Governor

Deputy Governor - Account and Finance Serving as Chief Financial Officer (CFO)

From July 31, 2013 to June 12, 2016 Retired on June 13, 2016

From October 1, 2014 to September 30, 2016 Retired on October 1, 2016

Mr. Ratanachai Namwong Deputy Governor - Power Plant Development From October 1, 2013 to September 30, 2016 Retired on October 1, 2016

Mr. Ataporn Vathanavisuth Deputy Governor - Business Development From October 1, 2015 to September 30, 2016 Retired on October 1, 2016

Mr. Boonmarg Smitthileela Deputy Governor - Transmission System Development From October 1, 2013 to September 30, 2016 Retired on October 1, 2016



The light of graciousness Ki ng Rama X, His Majesty King Maha Vajiralongkorn Bodindradebayavarangkun, will further the late King’s dedication to the stability and prosperity of the country and the happiness of the Thai people. As reflected in the statement on the occasion of his enthronement “To fulfill the wish of His Majesty King Bhumibol and for the benefits of the Thai people”, His Majesty King Maha Vajiralongkorn Bodindradebayavarangkun wi ll unwaveringly follow in his royal father’s footsteps.


78

Corporate Governance EGAT has defined its vision to be “a world-class organization in electricity business” with “good corporate governance” among its 5 targets. Therefore, EGAT has given importance to corporate governance and management with transparency and traceability. The policy and guidelines of Ministry of Energy, Ministry of Finance, the State Enterprise Policy Office (SEPO), and stakeholders’ need have been used as the framework of business process in value delivery to regulators, customers, and stakeholders. The business process comprises of the following:

1. Corporate governance policy process

2. Core process

3. Supporting process

Corporate Governance Policy Process

EGAT’s policy in management and in corporate governance was established by the top leaders of EGAT consisting of Board of Directors, EGAT Governor, and Deputy Governors. In setting the policy, the government policy, the need and expectation of stakeholders, analysis of external factors, and governance have been used as an input in setting vision, mission, values, strategy, resources planning, and work system planning. The policy was communicated to all functional lines for the preparation of the plans and its implementation. The follow-up and evaluation has been made as well. In 2016, EGAT’s corporate governance has been reviewed by the Board of Directors to be consistent with the changing situation. From the review, the existing policy has been confirmed. In summary, the 6 principles of corporate governance consisting of rule of law, morality, transparency, participation, accountability, and effectiveness/efficiency will be implemented concretely in the organization management as well as in the ethical conduct of EGAT to be observed by the Board of Directors, executives, permanent employees, and temporary employees together with the rules and regulations of EGAT. The Board of Directors and the executives must be a good example in ethical conduct and morality. The executives and employees should work with dedication and responsibility. Disclosure of financial and non-financial information of EGAT should be carried out correctly, reliably, completely, adequately, regularly, and up-to-date.

Moreover, the EGAT Charter concerning Corporate Governance Committee has been revised with the addition of the consultation and comments concerning legal affairs under the responsibility of EGAT as duty and responsibility of the Committee. Representatives of the Office of the Attorney General, Office of the Council of State, and EGAT Assistant Governor - Legal Affairs have been appointed as members of the Corporate Governance Committee. As a result of the continuous implementation of corporate governance, in 2016, EGAT was proudly awarded with the following:

• Outstanding State-Owned Enterprise (SOE) Awards 2016 (in the category of Outstanding Management) from the State Enterprise Policy Office

• Outstanding State-Owned Enterprise with Development to Excellence and Model People from Office of the National Anti-Corruption Commission


79

• Sustainability Report Award 2016 in the category of outstanding sustainability repor t organized by Thai Listed Companies Association, SEC: Securities and Exchange Commission, Thailand, and Thaipat Institute • The outstanding result of the Integrity and Transparency Assessment (ITA) of EGAT by the National Anti-Corruption Commission

Core Process

The important core process of EGAT consists of fuel acquisition, power generation, and electricity transmission processes. The deliverables to the stakeholders are as follows: 1.

System stability

2. Reliability 3. Efficiency 4. Equity 5.

Environmental friendliness

6. Innovation Apart from the management based on corporate governance to give deliverables to stakeholders widely and completely, EGAT has declared its policy on sustainable development of EGAT Group to promote the corporate governance implementation of the affiliates by strictly abiding to the law, emphasizing honesty and disclosure, transparency, and anti-corruption, and promoting social responsibility in all processes in accordance with the international standard throughout the value chain taking into account the expectation of the stakeholders and equilibrium in economic, social, and environmental aspects. The knowledge and expertise will be used to create innovation for sustainable benefits of society and environment. Importance will be given to human rights and labor by equitable treatment. Professional efficiency and volunteering spirit for the society will be promoted in the employees.

Supporting Process

The supporting process consists of good governance, risk management and compliance (GRC), human resources development, research and development, systems/standards development, information and communication technology (ICT), accounting, finance, and investment. Under the corporate governance, the supporting process has given deliverables to the core process by means of the working process with transparency, traceability, and effectiveness/efficiency. Moreover, the working process is based on teamwork and involvement of the employees, taking into account the society, community, and environment, and compliance with the law. EGAT based the three processes on the 6 principles of corporate governance, namely rule of law, morality, transparency, participation, accountability, and effectiveness/efficiency to respond to the need and expectation of customers and stakeholders of different groups with quality and equity in order to gain acceptance and trust in EGAT operation. This will enable EGAT to expand its operation to meet the increasing demand for electricity of customers and stakeholders, to support economic expansion for the country development. Besides the 3 processes in creating deliverables to the stakeholders, EGAT has other measures to promote corporate governance in the organization such as conflict-of-interest management, anticorruption, promotion of corporate governance, and dissemination of its activities.


80 Conflict of Interest EGAT has a measure of preventing the conflict of interest both at the level of Board of Directors and at the Executives level. According to EGAT Regulations on Corporate Governance, EGAT Board of Directors is responsible for supervising and solving the problem regarding conflict of interest which may occur among the executives, Board of Directors, and employees and investigating the misuse of EGAT’s property while finding a preventive measure against the abusive self-dealing of the Board members. Every Board member has to report on other positions they are holding including committee member, management position in other state enterprises or companies, as well as connected transactions, amount/value of shares in other companies in the same industry or business in which EGAT operates and the amount of the shares held is equal to or higher than 10 percent of the total voting rights. Additionally, the qualification of the Board members shall be verified to be in compliance with the Constitution of Thailand, the Act on Qualification Standards for Directors and Employees of State Enterprises, B.E. 2518 (1975), EGAT Act B.E. 2511 (1968), and other related laws. For EGAT executives, the executives from the level of Deputy Governor or the equivalent and above must disclose the conflict of interest between one’s personal interest and the organization’s interest on their appointment. Moreover, the members of the procurement committees must also disclose the conflict of interest between one’s personal interest and the organization’s interest.

Anti-Corruption Policy EGAT focuses on promoting corporate governance in the administration and participation in the inspection as well as creating awareness and understanding of Anti-Corruption in the same direction. Based on the preventive policy in anti-corruption given in 2014, the employees are urged to give importance to anti-corruption. Information on anti-corruption has been circulated for information of EGAT employees. Preventive measures and guidelines on inspecting and whistleblowing are available to prevent misconduct in every working process. Any corruption found to have taken place, immediate investigation and severe punishment will be undertaken to prevent the same occurrence.

Promotion and Dissemination of Activities Concerning Corporate Governance EGAT’s Corporate Governance Master Plan (2012-2016) which is linked with EGAT’s strategic plan is mobilized by EGAT Committee for Corporate Governance, Code of Conduct, and Corporate Values and Culture with representatives of every corporate unit as members and report to the Board Executive Committee and Corporate Governance Committee quarterly. The report shall be made to the EGAT Board of Director every six months. In 2016, EGAT held several activities concerning corporate governance which were more proactive with addition of training courses in corporate governance, code of conduct, and corporate values and culture to the employees who were appointed executives. More communication channels were provided by assigning each corporate unit to be responsible for disseminating knowledge and understanding of corporate governance, code of conduct, and corporate values in the organization. Moreover, people with different opinions were invited to the opinion panel, and an exchange of views between the stakeholders and high level executives of EGAT were arranged.


81

Official Information Act Compliance Report In compliance with the Official Information Act, B.E. 2540 (1997), EGAT has appointed the Committee on EGAT Information Management to be responsible for determining policies, measures, or criteria regarding information management, permission to use information, and information services, with the approval of EGAT Deputy Governor - Corporate Social Affairs. EGAT Information Center is responsible for information service in accordance with EGAT information management policy with a commitment to provide news and information service in a fair, equitable, and transparent manner and in compliance with the Official Information Act B.E. 2540 (1997) and other relevant laws. EGAT has put in place its information disclosure system which defines clear rules, procedures, systems, and practices for the disclosure of EGAT information complying with the Official Information Act B.E. 2540 (1997). EGAT’s information service is available in various forms such as documents, internet-accessible information, audiotext, fax on demand, and assistance by EGAT staff. Moreover, interested persons can visit the EGAT Information Center at EGAT Headquarters, Bang Kruai District, Nonthaburi Province. Detailed information or documents on important topics are available at the concerned divisions with the assistance of appointed EGAT staff in each division. Interested persons can visit the required division or by telephone.

Internet-Accessible Information

EGAT Call Center

Information on various activities of EGAT is available at EGAT website: www.egat.co.th which is accessible on 24-hour basis. This information includes corporate profile, power plant and transmission systems, power generation, energy sales, power development plan, and new power projects, etc.

EGAT Call Center is available to provide enquiry service regarding technical and other related information and suggestions useful to the public including emergency or situations related to the high-voltage transmission system. EGAT Call Center has provided a one-stop service for the people countrywide to contact EGAT speedily around the clock via EGAT Call Center 1416.

Social media (Facebook/EGAT 1416 and Twitter/EGAT 1416) as well as Mobile Application EGAT 1416 in iOS and Android system have been provided as another communication channel to give information, inquiries and complaint, and announcement of emergency to the public.


82 Activities of EGAT Information Center in 2016 1. Enquiry service through telephone, EGAT’s website, and the assistance to visitors at the Information Center during office hours 2. Information service through its Call Center 1416: In 2016 (January - December), EGAT Information Center provided 9,362 times of information services through its Call Center 1416. Types of information of public interest included the following:

• Information on EGAT’s operations regarding power generation and transmission • EGAT’s CSR activities • Job recruitment, internship training opportunities, and request for the visit of EGAT’s offices and power plants • Location and phone numbers of EGAT’s offices, sites, and individual staff • Emergency situations and complaints

3. Establishment of EGAT’s Electronic Official Information Center (www.oic.go.th/infocenter6/623/) in accordance with the policy of the Office of the Official Information Commission

4. Report submission to the Office of Permanent Secretary for Energy which is the regulatory body

EGAT Information Management Committee The Committee on EGAT Information Management is responsible for setting policies and measures on information management system, providing information service as well as considering complaints or objection according to the Official Information Act, B.E. 2540 (1997). The resolutions of the Committee will be responsible by relevant units of EGAT.

Public Complaint Process In 2016, EGAT’s Voice of Stakeholders (VOS) received 904 comments and complaints from different groups of stakeholders of which the majority is the appeals for the land use along the transmission line system under construction. The rest are on procurement, environment and quality of life, EGAT services, human resource, etc.

The Chart illustrating comments received in 2016 categorized by subjects


83

Power Development and Future Plan Thailand Power Development Plan 2015-2036 (PDP2015) is a master plan of Thailand Integrated Energy Blueprint (TIEB) which consists of 5 integration master plans namely Thailand Power Development Plan (PDP), Energy Efficiency Plan (EEP), Alternative Energy Development Plan (AEDP), Natural Gas Supply Plan, and Petroleum Management Plan. The preparation of TIEB and PDP2015 is based on 3 criteria, which are energy security, economy, and ecology. PDP2015 was approved by the Energy Regulatory Commission (ERC) and the National Energy Policy Council (NEPC) before acknowledged by the Cabinet on June 30, 2015 According to PDP2015, the progress of the projects of EGAT, Independent Power Producers (IPPs), small power producers (SPPs), and power purchase from foreign country are as follows :

EGAT’s Power Plant Projects 1. New Power Plant Construction Replacement of Mae Moh Power Plant, Units 4-7 Replacement of Mae Moh Power Plant, Units 4-7 which is located in the area of the existing Mae Moh Power Plant, Mae Moh District, Lampang Province is a baseload thermal power plant with the generating capacity of 600 MW using lignite from Mae Moh Coal

Mine as fuel. The construction started in January 2015 with the scheduled commercial operation date in November 2018. Currently, the new Environmental Health Impact Assessment Report (EHIA) is being studied, and public hearing is organized.


84 2. Renewable Power Plant Development EGAT has continuously developed renewable power plant projects in response to the government’s policy in promoting electricity generation from renewable energy and to reduce fossil fuel consumption. The important projects in 2016 are as follows: Project

Location Type Commissioning Capacity (Province) Date (MW)

Thap Sakae Solar Power Plant

Prachuap Khiri Khan

Solar

Mar. 2016

5

Lam Takhong Wind Power Project, Phase 2

Nakhon Ratchasima

Wind

Dec. 2017

24

Lamtakong Jolabha Vadhana Hydropower Plant (Units 3-4)

Nakhon Ratchasima

Hydro

Feb. 2018

500

Kiew Kor Mah Hydropower Plant

Lampang

Hydro

Dec. 2017

5.5

Klong Tron Hydropower Plant

Uttaradit

Hydro

Sep. 2018

2.5

Chulabhorn Downstream Hydropower Project

Chaiyaphum

Hydro

Nov. 2019

1.25

Srinagarind Renovation Hydropower Project

Kanchanaburi

Hydro

Jan. 2020

360

Ban Chan De Hydropower Plant

Kanchanaburi

Hydro

Sep. 2020

18

Total

916.25

3. Power Plant Projects in the Approval Process and Projects in the Initial Stage of Development 3.1 Replacement of Bang Pakong Power Plant, Units 1-2 The Replacement of Bang Pakong Power Plant, Units 1-2 with the generating capacity of 1,300 MW is a combined cycle power plant using natural gas as main fuel and diesel as a standby. The power plant will help stabilize the electricity system in the eastern zone of the metropolitan areas. It is scheduled to start commercial operation in April 2019. The environmental

health impact assessment (EHIA) report of this project has been approved by the Board of Experts to consider the Environmental Impact Assessment Report. The Project will receive comments from the independent entity and Energy Regulatory Commission (ERC) prior to submitting the comments for consideration of the National Environment Board (NEB).

3.2 Replacement of South Bangkok Power Plant, Phase 1 The Replacement of South Bangkok Power Plant, Phase 1 with the generating capacity of 1,300 MW is a combined cycle power plant using natural gas as main fuel and diesel as a standby. The power plant will help stabilize the electricity system in the eastern and western zones of the metropolitan areas.

It is targeted to be in a commercial operation in June 2019. Currently, the report on environmental and health impact assessment (EHIA) of this project has been approved by the National Environment Board (NEB) and the Cabinet.


85 3.3 Krabi Coal-Fired Power Plant Krabi Coal-Fired Power Plant is the project which will help strengthen security and reliability of the power system in the southern region and increase the share of coal in power generation in accordance with the government policy in energy security as stated in PDP2015 concerning diversification of fuel in electricity generation, reduction of dependence of

natural gas, and building equilibrium in the energy of the country. Krabi Coal-Fired Power Plant is a baseload thermal power plant with the generating capacity of 800 MW, using imported sub-bituminous/bituminous as main fuel. The project is currently in the stage of public hearing from locals.

3.4 Thepha Coal-Fired Power Plant Thepha Coal-Fired Power Plant is the project which will help strengthen security of the power system in Southern Thailand and increase the longterm energy security. As a whole, the project will also help reduce the overall production cost of electricity generation as mentioned in PDP2015. Thepha CoalFired Power Plant is a baseload thermal power plant with the total generating capacity of 2,000 MW, which consists of 2 generating units, each of 1,000 MW, using

imported sub-bituminous/bituminous as fuel. It is scheduled to be in commercial operation in January 2021 and January 2024 respectively. The EHIA report of the power plant was presented to the first meeting of the Board of Experts to consider the environmental impact assessment report on December 24, 2015. Presently, the project has been circulated to the National Economic and Social Development Board (NESDAB) for comments.

3.5 Nuclear Power Plant Project According to the guidelines for power allocation and proportion of fuel in PDP2015, in 2036, the share of nuclear power in electricity generation will not exceed 5 percent of the total capacity. The project on nuclear power plant which uses clean fuel, needs a low cost of investment, and contributes to the reduction of global warming is contained at the end of the plan. Nuclear Power Plant Project is a thermal plant having the generating capacity of 2,000 MW

which consists of 2 generating units, each of 1,000 MW. The project is scheduled for commercial operation in January 2035 and January 2036 respectively. At present, the project is under the study on technical matters, safety, and plant location. Moreover, the learning process is organized regularly to promote understanding of the public regarding nuclear power plant.


86 Power Purchase Project Power Purchase from Independent Power Producers (IPPs) During 2017 - 2024, a total of 5 projects of power purchase from independent power producers (IPPs) and projects under construction with the total capacity of 5,270 MW are as follows: Project Capacity (MW) National Power Supply Co., Ltd., Units 3-4

Scheduled Commercial Operation Date (SCOD)

270

Mar. 2017

Gulf SRC Co.,Ltd.

1,250 (2 x 625)

Mar./Oct. 2021

Gulf SRC Co.,Ltd.

1,250 (2 x 625)

Mar./Oct. 2022

Gulf PD Co.,Ltd.

1,250 (2 x 625)

Mar./Oct. 2023

Gulf PD Co.,Ltd.

1,250 (2 x 625)

Mar./Oct. 2024

Total 5,270

Power Purchase from Small Power Producers (SPPs) The projects of power purchase from small power producers with the scheduled commercial operation dates during 2017-2025 have the total capacity of 4,029 MW comprising 2,610 MW of cogeneration projects and 1,419 MW of renewable energy projects.

Power Purchase from Neighboring Countries At present, EGAT has purchased power from neighboring countries with a total capacity of 3,877.6 MW from 7 projects. During 2017-2019, EGAT will purchase 1,843 MW more from 3 projects. Project Country Fuel Capacity Scheduled Commercial (MW) Operation Date (SCOD) Xe-Pian Xe-Namnoy

Lao PDR

Hydro

354

Feb. 2019

Nam Ngiep 1

Lao PDR

Hydro

269

Jul. 2019

Xayaburi

Lao PDR

Hydro

1,220

Oct. 2019

Total 1,843


87 Transmission System Development and Expansion Projects Approved Projects • On-going Transmission System Projects

1. Bulk Power Supply for the Greater Bangkok Area Phase 2 Project (GBAS2) Being a successive project of the Bulk Power Supply for the Greater Bangkok Area Phase 1 Project (BSB1), the Phase 2 Project costs 9,170 million Baht and comprises the construction of new transmission lines of 89.025 circuit-kilometers and a new substation, expansion of 6 substations, installation of transformers

totaling 10,600 MVA, capacitor bank of 672 MVAr, and 23 other miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of the project was 88.62 percent. This project is scheduled to be completed in 2019.

2. Transmission System Development Project for Power Purchase from Nam Ngum 3 and Nam Theun 1 Hydropower Plants (NNG3-NTN1) The purpose of this transmission system development project is to accommodate the power purchase from Nam Ngum 3 and Nam Theun 1 Hydropower Plants and/or other potential projects in Lao PDR. The project costs 16,337.600 million Baht and consists of the construction of the transmission line of 1,004.832 circuit-kilometers and a new substation,

expansion of 3 substations, installation of transformers of 4,000 MVA, capacitor bank of 770 MVAr, and 2 other miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of the project was 85.03 percent. The project is scheduled to be completed in 2018.

3. Transmission System Development Project for Power Purchase from IPPs The purpose of this transmission system development project is to accommodate the power purchase from IPP power plants under 4 sub-projects of the installed capacity of approximately 4,400 MW. The project costs 7,985 million Baht * and consists of the construction of the transmission line of 169.400 circuit-kilometers and 2 new substations, expansion

of 6 substations, installation of transformers of 1,000 MVA, and 4 other miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of the project was 76.84 percent. The completion date of the project has been postponed, awaiting the clarification of the Project for power purchase from the National Power Supply Co., Ltd.

The progress of each transmission system sub-project is as follows:

• The construction of the transmission system for power purchase from Gheco-One Power Plant Project was completed in February 2013.

• Concerning the construction of the transmission system for power purchase from National Power Supply Co., Ltd, the power purchase agreement has not been signed awaiting the approval of the Cabinet on the dispute settlement and the new EHIA.

• The construction of the transmission system for power purchase from Gulf JP UT Co., Ltd. was completed in August 2014.

• The construction of the transmission system for power purchase from Gulf JP NS Co., Ltd. was completed in May 2015.

Remark * As there was a change in the construction cost of Siam Energy Co., Ltd. (the new name: Gulf JP UT Co., Ltd.) from 1.702 billion Baht to be 1.05 billion Baht, the total cost of the project has been changed from 7.985 billion Baht to be 7.025 billion Baht.


88 4. Transmission System Expansion and Renovation Project, Phase 1: Substation (RSP1)

8. Transmission System Expansion and Renovation Project Phase 2 (RTS2)

This project costs 3.815 billion Baht and consists of renovation of 15 substations and installation of transformers of 2,825 MVA, capacitor bank of 124.35 MVAr, and 1 other miscellaneous work relating to the transmission system expansion. As of December 2016, the progress of the project was 65.40 percent. This project is scheduled to be completed in 2019.

The project is a successive scheme of the Transmission System Renovation and Expansion Project, Phase 1. The objective of this project is to reduce the loss from power outage occurring from the damaged or the aged substation equipment or the transmission lines and to increase capacity of the substation and the transmission line in supplying electricity consistently and efficiently. This project costs 21.9 billion Baht and consists of the renovation and expansion of transmission lines of 1,346.720 circuitkilometers and 31 substations, as well as installation of transformers of 5,221.50 MVA, capacitor bank of 928.90 MVAr, static var compensator (SVC) inductive 100 MVAr, and 63 miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of this project was 6.17 percent. It is scheduled to be completed in 2022.

5. Main Transmission System Expansion Project fo r Power Purchase from Small Cogeneration Power Plant, Based on Request for Proposal 2010 (SPPC) This project costs 10.61 billion Baht and consists of the construction and expansion of relevant transmission system of 524.476 circuit-kilometers, a new substation, expansion of 3 substations, installation of transformers of 2,900 MVA, and 89 other miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of the project was 67.71 percent. The project is scheduled to be completed in 2019.

6. Transmission System Expansion and Renovation Project, Phase 1: Transmission Line (RLP1) The project costs 9.850 billion Baht and comprises the construction of 1,655.077 circuitkilometers, expansion of 13 substations, and 20 miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of this project was 54.64 percent. It is scheduled to be completed in 2023.

7. Transmission System Development Project in the Area of Loei, Nong Bua Lam Phu, and Khon Ka en Provinces for Power Purchase from Lao PDR (LNKP) The purpose of this transmission system development project is to accommodate power purchase of 1,220 MW from Xayaburi Hydroelectric Plant in Lao PDR. The project costs 12.06 billion Baht and consists of the construction of the transmission lines of 469 circuit-kilometers, 2 substations, expansion of 5 substations, as well as installation of transformers of 1,000 MVA and capacitor bank of 660 MVAr. As of December 2016, the progress of this project was 15.58 percent. It is scheduled to be completed in 2018.

9. Transmission System Development in the Area of Ubon Ratchathani, Yasothon, and Amnat Charoen Provinces for Power Purchase from Lao PDR Project (UYAP) This project is intended to accommodate the power purchase from Xe-Pian Xe-Namnoy Hydropower Plant Project, which has the installed capacity of 3 x 130 MW and to receive more power from other potential projects in the southern part of Lao PDR. The project costs 7.3 billion Baht and consists of the construction of transmission lines of 517.010 circuit-kilometers, construction of a new substation, expansion of 4 substations, and installation of transformers of 400 MVA. As of December 2016, the progress of this project was 3.21 percent. It is scheduled to be completed in 2018.

10. Transmission System Improvement Project in Eastern Region for System Security Enhancement (TIPE) The purpose of this transmission system improvement project is to enhance the security of the power system in the eastern part of Thailand to continuously and sufficiently cope with the rising demand for electricity, to receive electric power from new power plants, and to promote the expansion of industry and tourism in the eastern part of Thailand. The project costs 12 billion Baht and consists of the construction of transmission lines of 459.664 circuit-kilometers and 3 new substations, expansion of a substation and installation of transformers of


89 3,000 MVA, and 8 miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of this project was 4.63 percent. It is scheduled to be completed in 2020.

11. Bulk Power Supply for the Greater Bangkok Area Phase 3 (GBA3) The project is a successive project of the Project on Bulk Power Supply for the Greater Bangkok Area Phase 2 (GBA2). The objective of this project is to respond to the increasing demand for electricity in the area of Greater Bangkok which is the most important economic center of the country and to enhance the security of the electricity system of Thailand. The project costs 12.1 billion Baht and comprises the construction and improvement of the transmission lines of 176.030 circuit-kilometers and 2 new substations, expansion of a substation, installation of transformers of 10,200 MVA and capacitor bank of 96 MVAr, and 10 miscellaneous works relating to the expansion of the transmission system. As of December 2016, the progress of this project was 23.98 percent. It is scheduled to be completed in 2020.

12. Transmission System Expansion Project No. 12 (TS12) Being a successive scheme of Transmission System Expansion Project No. 11 (TS11), the project costs 60 billion Baht and consists of the construction of transmission lines of 3,127.927 circuit-kilometers and 7 new substations, expansion of 75 substations, and installation of transformers of 25,700 MVA and capacitor bank of 1,770 MVAr, static var compensator (SVC) inductive 50 MVAr/capacitive 100 MVAr, and 167 miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of this project was 3.92 percent. It is scheduled to be completed in 2021.

13. Transmission System Improvement Project in Western and Southern Regions to Enhance System Security (TIWS) The project involves the construction of the 500 kV transmission system lines and additional improvement of the 230 kV transmission system to cope with the increasing demand for electricity in the southern part of Thailand in the long run, to increase the capability of the transmission system from the West/Center of Thailand to the South, to promote the expansion of business, industry, and tourism, and to remedy the power outage problem in the South

of Thailand. The project costs 63.2 billion Baht and consists of the construction of transmission lines of 2,192 circuit-kilometers and a new substations, expansion of 8 substations, installation of transformers of 4,000 MVA, capacitor bank of 2,120 MVAr, static var compensator (SVC) inductive 50 MVAr/capacitive 250 MVAr, and 10 miscellaneous works relating to the transmission system expansion. As of December 2016, the progress of this project was 0.07 percent. It is scheduled to be completed in 2022.

14 . Transmission System Development for the Project of Replacement of Mae Moh Power Plant, Units 4-7 (MMR1) The transmission system development involves the construction of transmission lines to accommodate the new Mae Moh thermal power plant of the installed capacity of 600 MW to replace the former power plant which has been in operation for more than 25 years. The Replacement of Mae Moh Power Plant will serve the rising demand for electricity, maintain security of the power system, and respond to the government policy on the maximum utilization of domestic fuel. This transmission line project has an investment cost of 360 million Baht and consists of the construction of 230 kV underground transmission lines of 3.400 circuit-kilometers from the switchyard of Mae Moh Power Plant - Mae Moh 3 substation and expansion of Mae Moh 3 substation. As of December 2016, the progress of this project was 8.00 percent. It is scheduled to be completed in 2017.

• Transmission System Projects Which Have Not Yet Been Implemented

1. Transmission System Development for Lam Takhong Wind Turbine Project (Phase 2) (LKW2) Being a successive project of Transmission System Development for Lam Takhong Wind Turbine Project (Phase 1), the project has an investment cost of 265 million Baht consisting of the construction of a new substation and relevant works to transmission system. This project is scheduled to start in 2017 and to be completed in 2018.

2. Transmission System Development Project for Power Purchase from Mong Kok Thermal Power Plant (MKTP) The purpose of this transmission system development project is to accommodate the


90 transmission of power purchase from Myanmar’s Mong Kok Thermal Power Plant of which the capacity is 405 MW. The investment cost of the project is 2.74 billion Baht. The 369 MW power purchased at ThailandMyanmar border will be transmitted through the 230 kV transmission lines from Mong Kok Thermal Power Plant across the border of Thailand/Myanmar (in Chiang Rai Province) to Mae Chan Substation. The 230 kV of transmission lines of 220 circuit-kilometers will be constructed from the Mae Chan substation to Chiang Rai substation together with the expansion of 2 substations and installation of transformers of 400 MVA. Presently, the power purchase agreement is still under consideration, and the PPA has not been signed. As the Tariff MOU expired on October 22, 2011, the construction has been suspended until the signing of the Tariff Mou agreement.

3. Transmission System Development Project fo r the Northeast, Lower North, Central Part, an d Bangkok Metropolitan for System Security Enhancement (TIEC) The project will improve the transmission system, enhance security of the power system, and support the renewable and alternative power project under the Renewable Power Development Plan of the government and the ASEAN Power Grid (APG) Project. The investment cost of the project is 94.04 billion Baht. The project comprises the construction of transmission lines of 2,645 circuit-kilometers, expansion of 14 substations, installation of transformers of 12,000 MVA, capacitor bank of 2,420 MVAr, static var compensator (SVC) inductive 600 MVAr/capacitive 1,800 MVAr, and 2 miscellaneous works relating to the transmission system expansion. The project is scheduled to start in 2017 and to be completed in 2023.

4. Transmission System Development Project for the Upper Northern Region for System Security Enhancement (TIPN) The project has an investment cost of 12.24 billion Baht and consists of the construction of transmission lines of 453.100 circuit-kilometers, expansion of 6 substations, installation of transformers of 2,600 MVA, capacitor bank of 220 MVAr, and a miscellaneous work relating to the transmission system expansion. The project is scheduled to start in 2017 and to be completed in 2021.

5. New Connection System between EGAT’s Su-Ngai Kolok Substation and Tenaga Nasional Be rhad Co.Ltd’s Rantau Panjang Substation Project (SUKP) The purpose of this project is to enhance security of the power system in Narathiwat Province by receiving more electricity from Malaysia and promote the cooperation between Thailand and Malaysia. The investment cost of the project is 535 million Baht. The construction of the project will be able to start after the Interconnection Agreement between EGAT and Tenaga Nasional Berhad Co.Ltd. (TNB) is achieved.

Transmission System Projects under Approval Process 1. Transmission System Improvement Project in Lower Southern Region to Enhance System Security The purpose of this project is to enhance the security of the main power system from Surat Thani Province to Songkla Province and the lower southern part of Thailand to prevent the risk of power outage in the long run, to cope with the increasing demand for electricity of household, business, industry and tourism in the South, and to support ASEAN power grid system (APG) and power purchase from neighboring countries. The project has an investment cost of 35.4 billion Baht and comprises the construction of transmission lines of 1,421 circuit-kilometers and a substation, expansion of 10 substations, and installation of transformers of 4,000 MVA and capacitor bank of 1,100 MVAr.

2. Transmission System Development Project for Thepha Coal-Fired Power Plant The project has an investment cost of 7.48 billion Baht and comprises the construction of transmission lines of 150 circuit-kilometers and a substation, expansion of 4 substations, as well as installation of capacitor bank of 432 MVAr and static var compensator (SVC) inductive 300 MVAr/capacitive 900 MVAr.


91 3. Transmission System Development Project for Bang Pakong Power Plant The project has an investment cost of 784.400 million Baht and comprises the construction of transmission lines of 230 kV underground cable of 1.600 circuit-kilometers from the switchyard of Bang Pakong Power Plant Project Units 1-2 to the Bang Pakong substation. The construction period from the preparation to the completion will take about 34 months.

4 . Transmission System Development Project for Replacement of South Bangkok Power Plant (Phases 1 and 2) The objective of the Project on Replacement of South Bangkok Power Plant (Phases 1 and 2) for South Bangkok Power Plant Units 1-5 is to enhance the stability of the electricity system of the eastern and western zones of the metropolitan area. The Replacement of South Bangkok Power Plant Project (Phase 1) has an investment cost of 33.59 billion Baht and can be started when the EHIA report has been approved by the National Environment Board (NEB). The Replacement of South Bangkok Power Plant Project (Phase 2) has an investment cost of 37.12 billion Baht. The alternative project plan is under consideration in case additional land for the project site can not be sought.

Development Project for EGAT Headquarters’ Area EGAT has an administration policy to have all offices at the headquarters located in the Office Zone to increase efficiency in coordination and make the mazimum use of available space including the provision of parking lot for the traffic safety, according to the Master Plan of Developing EGAT Headquarters’ Area. The Master Plan features the concept of Eco Forest Park which will enhance EGAT employees’ quality of life and support the Environmental Management Plan of North Bangkok Combined Cycle Power Plant Project Block 2. The construction of EGAT Headquarters and parking lot costs 2.08 billion Baht and is scheduled to be completed in 2018.


92 Research and Development In 2016, EGAT funded 25 research projects to various educational institutions, research institutes, and internal units of EGAT. Since 2006, a total of 256 projects amounting to more than 2.613 billion Baht has been funded. The following projects are among the 21 completed EGAT-funded projects in 2016. Development of a Short-term Wind Speed Forecasting System: A Case Study of Lam Takhong Reservoir Area of the Joint Graduate School of Energy and Environment, King Mongkut’s University of Technology Thonburi Wind power is renewable energy which has been supported continuously by the government. The installation of wind power in Thailand has been increasing rapidly from 224.5 MW to be 3,002 MW by 2036.

a. On January 17, 2013 at 00.00 hour

EGAT has supported the study of this project with the objective of forecasting the speed of wind within 72 hours in advance. The study has been made in the Lam Takhong reservoir area by collceting the data on wind speed on an hourly basis from the monitoring stations in Nakhon Ratchasima and Saraburi Provinces from 2006 to the present. The data obtained will be used in the development of a model for forecasting the wind speed and to check the forecasting results. An opensource software is applied in the development of a program of forecasting the speed of the wind in advance with the ability in forecasting at a good level and can forecast the amount of electricity generated. The program will be useful in the management of power network system and other sources of power generation with more flexibility and efficiency. The reserch will also be useful in increasing knowledge to the staff.

b. On January 17, 2013 at 12.00 hour

An example of the chart of wind speed at the height of 45 m, on the 4th domain covering the minimum area at the grid detail of 1 km using the Waf - Moss Model


93 Development of B ay Controller for Automation High Voltage Electricity Station Using IEC 61850 of Department of Electrical Engineering and Computer, Faculty of Engineering, King Mongkut’s University of Technology North Bangkok The control and prevention system of a substation is essential for the management of power generation and transmission. The efficient equipment for communication system will help create the data network and the efficient control of substation under the guidelines on smart grid which will be developed in the future. The guidelines for substation management is in accordance with IEC61850 which has been designed for the possibility of laying down the substation automation systems (SAS). The data concerning the structure of the substation’s equipment, communication system, and information exchange have been specified. The research has been funded by EGAT with the main aim of providing knowledge of the standard IEC 61850 and the connection of the bay controllers as a grid to serve as a model of automation control system for substation, demonstration, and the study of the function of equipment as specified in IEC 61850. The model comprises the application program for the study of configuration setting, inspection, controlling, the working of the system, and the prototype of the bay controller. Moreover, the system will be installed and tested for actual use with the substation so as to obtain the appropriate equipment for the control of substations in Thailand which can subsequently reduce the imported equipment in the future.

Per formance Enhancement of EGAT Automatic Fault Analysis System Using Pattern Recognition Technique and Considering the Effect of Mutual Inductance between Parallel Circuits of Center of Excellence in Electrical Power Technology (CEPT), Faculty of Engineering, Chulalongkorn University The purpose of the study is to increase the efficiency of EGAT Automatic Fault Analysis System (AFA) by means of a system in screening fault data from Digital Fault Recorders (DFR). It will supply only the significant faults to the analysis of the AFA system for calculation of the location of the faults on the parallel circuit transmission lines by the two-terminal fault location algorithm, by considering the effect of mutual inductance to obtain the precise result. Concerning the function of AFA, the analysis process to prodict the cause of faults occurring frequenly in the transmission system is prepared, using the principle of signal analysis and fault signature technique. The prediction from the process is, in several cases, consistent with the report of on-site officers. Improvement of data processing of AFA 3.0 and connection between AFA and the users to speed up data processing has been made. The system manager can set the name of a contact person who can receive information by SMS and email with the telephone number and email address on the webpage conveniently and speedily. The system enhances more efficient protection of security in electricity transmission system and more efficiency in recovery of the power system.


94 The Study of Suitable Integrated Renewable Energy Production and Consumption Model in the Hung Island of the Pilot Plant Development and Training Institute, King Mongkut’s University of Technology Thonburi Hung Village Island is among the communities around Krabi Power Plant which does not have electricity. With the area of approximately 9,647 rai, the village has a population of 136 households. The total electricity consumption is equivalent to 140.13 tons of crude oil per year. Sixty-eight percent of the power use is imported, which consists of diesel, benzene, and LPG, wheras the local power source is solar power, wood, and charcoal. In terms of power balance, the overall cost in securing power for daily use represents that the village almost lacks power. The situation will become worse when the power demand for public utilities will be increasing 5 times in the future.

EGAT has funded the project to study the complete form of power generation and the use of renewable energy appropriate for Hung Island, Krabi Province. The study should cover all activities in which power is required including power for public utilities, cooking, occupations, and communication/ transportation in Hung Island. The master plan for developing the Hung island to become a green community and a low carbon society is made. Moreover, there is installation of demonstration system of small and moveable integrated electricity (PHPS 5-2.5), 3 EGAT solar power dried ovens (SD 050), and 4 demonstration systems of biogas from household waste of 500 liters. This power system has provided the community with power generation and the efficient use of renewable energy.

Installation of demonstration system of small and moveable integrated electricity (PHPS 5-2.5) at a mosque

Demonstration of the solar power dried oven

Forum of Hung Island community


95

Organization and Human Resource Development Human Resource Management EGAT has placed importance to human resources realizing that they are vital to the organization growth. Therefore, human resource management has been focused on cultivating their staff to be decent, qualified, happy, and loyal to the organization. EGAT’s value: FIRM-C which comprises Fairness, Integrity, Responsibility & Accountability, Mutual Respect, and Commitment to Continuous Improvement and Teamwork has been instilled into the staff for their working behavior to maintain EGAT’s corporate culture namely Loyalty, Working Excellence, and Integrity which will lead EGAT to be one of the organizations of national pride. In addition, EGAT has supported the recruitment and education by providing scholarships to potential students for bachelor’s degree education. When they work with EAGT, scholarships for furthering their study will be provided.

Human Resource Development EGAT has continuously improved its human resource development recognizing that human resources are the most valuable asset of the organization’s sustainable success. EGAT staff have been developed to be professional and ethical while also having social responsibility. Moreover, they shall be happy and loyal to the organization with good quality of life. In 2016, EGAT set up the system of human resource development (HRD) to support EGAT’s vision to be the Global Top Quartile Utility. In planning and designing the human resource development, the need of personal development of all levels, all functional lines, and individual units such as important policy, EGAT values, organizational competency, master plan of corporate governance, master plan of ICT, and individual development plan (IDP) are taken into consideration as the important factors. The HRD plan will help drive EGAT’s strategies to achieve its target and vision.

EGAT has various programs for human resource development, particularly focusing on development from working and coaching for the preparation of building EGAT new leaders so that EGAT businesses can be continued smoothly with sustainability. Meanwhile, main competency in doing business will be developed intensively for technicians to pass the competition for receiving certification for competency in power generation and maintenance. Scholarships for business administration and technical profession are provided. Moreover, managerial system, basic knowledge management, knowledge for retirees, and knowledge transfer have been used in the organization as well as the utilization of the best practice leading to more innovations.


96 Information Technology Management In 2016, EGAT has prepared the 10-year EGAT Digital Development Plan (2016 - 2026) which aims at using digital technology as a driving force for development in accordance with the government strategy plan. The EGAT Digital Development Plan covers the upgrade of information technology infrastructure, risk management, management of measures /regulations to meet international standard, and the management of technology to support EGAT mission. ICT management has been reviewed to adapt to the current situation and the changes of internal and external factors which include business, public policy, and technological factors. EGAT ICT strategies are as follows: Strategy 1 :

S t r e n g t h e n E G AT m a i n business groups and functional lines

Strategy 2 :

Increase competency in indepth information analysis

Strategy 3 :

Enhance human resources to have expertise to support EGAT to become a global top quartile utility in the future

Strategy 4:

Develop ICT foundation and ICT system management

EGAT has managed its IT in accordance with the guidelines of IT Governance and has implemented

the IT procedure in compliance with international standards including:

• ISO/IEC 29110 Standard Lifecycle Profile for Very Small Entities

• ISO 27001: 2013 Certification from TUV Nord (Thailand) in compliance with the International standard on Information Security Management covering IT services in EGAT Head Office and its back up sites

• ISO Certification from AJA Registra (Thailand) in compliance with the international standard on Information Security Management covering IT services in EGAT’s 15 hydropower plants

• Customer Center of Expertise (CCoE) Certification in compliance with the SAP Enterprise Support Standard

EGAT’s ICT application systems have been used not only for supporting its own mission, but also for the nearby communities such as the Telemetering and Water Management System and the Dam Safety Remote Monitoring System which help inform the public of accurate data and the situation in real-time.


97

Corporate Social Responsibility EGAT has given importance to social and environmental development as well as the development of the sites for power generation and transmission. Corporate Social Responsibility (CSR) is considered to be an integral part of EGAT business which helps support its sustainable growth. The activities of CSR in-process and CSR after-process have been carried out in compliance with the international standards so as to gain acceptance of all sectors under the participatory process coupled with the sustainable development of community’s quality of life and the environment.

Community Relations in the Power Development Areas EGAT has implemented the participatory process with all stakeholders based on the royal initiatives of His Majesty King Bhumibol Adulyadej which include “to understand, to access, and to develop” in various activities as follows: • Raising awareness and building understanding of power development The objective of this activity is to build understanding among the people to be aware of the importance of the rising demand for electricity due to the economic growth and social expansion which result in the need of more power plants. Participatory process in various activities has been carried out in the following projects: North Bangkok Power Plant Project (Block 1), Replacement Project for South Bangkok Power Plant (Phases 1-2), Replacement Project for Bang Pakong Power Plant (Units 1-2), Replacement Project for Mae Moh Power Plant (Units 4-7), Replacement Project for Mae Moh Power Plant (Units 8-9), Energy Efficiency Improvement of Krabi Power Plant Project, Thepha Coal Power Plant Project, Songkhla Province, areas for renewable power development projects in Sikhio District, Nakhon Ratchasima Province and in Thap Sakae District, Prachuap Khiri Khan Province, areas for public communication and feasibility study on electricity generation from industrial waste in Kaeng Khoi Industrial Estate, Saraburi Province.

• Development of the quality of life of community EGAT has continued to promote, support, and participate in activities of communities around new power development areas in order to develop their quality of life for sustainability. Activities have been held in various aspects such as education, sports, culture and local tradition, health, occupational promotion, and public facility including running water pipeline system and assistance to disasters victims and the needy people.

Expanding green spaces around Bang Pakong Power Plant

EGAT has also supported the job creation for communities around the areas of North Bangkok Power Plant by allowing them to sell their products which have been promoted at EGAT Headquarters every month as a marketing promotion and to earn more income.


98 Environmental Protection In 2016, EGAT gave importance to environmental management for sustainable development with emphasis on becoming a caring organization for society, community, and environment. Environmental programs have been conducted under the framework of EGAT’s CSR Policy and EGAT’s Environmental Policy. Highlights of EGAT’s environmental implementation in 2016 include the following:

Environmental Impact Assessment (EIA) of new power projects For Environmental Impact Assessment (EIA) and Health Impact Assessment (HIA) for EGAT new power development projects in 2016, the report of EIA of the Replacement Project for South Bangkok Plant (Phase 1) has been approved by the Office of Natural Resources and Environmental Policy and Planning. There are five more projects which are under the process of compilation and consideration comprising: Capacity Expansion Project for Krabi Power Plant, Ban Khlong Rua Pier Project, Thepha Coal Power Plant Project, Replacement Project for Bang Pakong Power Plant (Units 1-2), and Replacement Project for Mae Moh Power Plant (Units 8-9). In addition, there are special projects initiated by EGAT namely the Construction Project of Floating Storage and Regasification Unit (FSRU), the Construction Project of FSRU Pier, and the Construction Project of Natural Gas Pipeline from the FSRU Station to South Bangkok Power Plant and North Bangkok Power Plant which have been approved by the Energy Regulatory Commission (ERC) and endorsed by the National Commission on Energy Policy (NECP).

Environmental quality monitoring EGAT is committed to preventing, controlling, and minimizing environmental impact caused by its power operation. Environmental quality monitoring has been regularly conducted with particular attention to water quality, water ecology, general air quality, the quality of air emitted from power plant stacks, noise level, and electro-magnetic field as well as garbage and used materials. Environmental impact is strictly prevented and controlled within the environmental standard and law in every stage of EGAT’s operation including the improvement of overall environmental quality.

Noise level monitoring

Water quality monitoring

Activities of environmental network EGAT has organized environmental network activities in the areas around the power plants and areas of power development projects such as Wang Noi Power Plant in Ayutthaya Province, Chana Power Plant in Songkhla Province, Lam Takhong Power Plant in Nakhon Ratchasima Province, Bang Pakong Power Plant in Chachoengsao Province, North Bangkok Power Plant in Nonthaburi Province, and Thap Sakae Solar Plant in Prachuap Khiri Khan Province. Activities include the learning process in theory and in practice and an exchange of opinions between community and EGAT in order that the community will have knowledge and realize the importance of environment. This enables the community to participate in environmental quality monitoring and cooperate to take good care of environment in their area.


99 Participation and stakeholder hearing In 2016, community hearing was undertaken in 7 areas of new power development projects namely Capacity Expansion of Replacement Project for Mae Moh Power Plant (Units 4-7), 230 kV Tak 2 - Mae Sot Transmission System Project (the part passing through the watershed area, class 1), Replacement Project for Bang Pakong Power Plant (Units 1-2), Replacement Project for South Bangkok Power Plant (Phase 2), 500 kV Thai Border (Ubon Ratchathani Province) - Ubon Ratchathani 3 Transmission System Project (the part passing through the forest reserve), 230 kV Ubon Ratchathani 3 - Ubon Ratchathani 1 Transmission System Project (the part passing through the forest reserve), and Pha Juk Hydropower Plant Project, Uttaradit Province. Moreover, meetings were held between related agencies and affected villagers of 500 kV Bang Saphan 2 - Surat Thani 2 Transmission System Project (the part passing through the forest reserve) and Smart Energy Development Project, Mae Hong Son Province.

Greenhouse gas management EGAT has actively generated power coupled with the greenhouse gas management according to EGAT Master Plan on Greenhouse Gas Management under the Nationally Appropriate Mitigation Action: NAMA in order to build public acceptance, trust, and confidence in the implementation of greenhouse gas reduction as well as EGAT’s good image in participation in solving the problem of climate change for sustainability. In 2016, EGAT assessed the Carbon Footprint for Organization, CFO of 11 EGAT’s units comprising Mae Moh Power Plant, Bang Pakong Power Plant, South Bangkok Power Plant, Wang Noi Power Plant,

Chana Power Plant, North Bangkok Power Plant, Nam Phong Power Plant, Krabi Power Plant, Mae Moh Mine, EGAT Center of Workshop and Spare Parts (Nong Chok Office), and EGAT Headquarters, according to the assessment guidelines for CFO of Thailand Greenhouse Gas Management Organization (TGO) and ISO 140641. The results of the assessment have enabled EGAT to assess and collect the quantity of greenhouse gas emission and removals caused by various activities which will lead to the preparation of guidelines for the greenhouse gas reduction management in the organization more efficiently. EGAT has verified and made a report of EGAT’s implementation of lowering greenhouse gas according to NAMA, the measure of power generation from clean technology, the measure of efficiency improvement for power generation, the measure of power generation from renewable energy (hydro, wind, and solar), and the measure of standard criteria and the attachment of Label No.5 for energy efficiency. In summary, the implementation of greenhouse gas reduction of EGAT in 2015 totaled 3,382,997 tons of tCO2e. Furthermore, EGAT has implemented such projects at the national and international levels. For the international level, EGAT has implemented the Clean Development Mechanism (CDM) Projects from the Project of Efficiency Improvement for Power Generation and the Project of Power Generation from Renewable Energy which can reduce the CO 2 of more than 580,000 CO2e. For the national level, there are 3 EGAT projects which have implemented the greenhouse gas reduction according to Thailand Voluntary Emission Reduction Program: T-VER comprising the Downstream Hydropower Plant of Naresuan Dam, Lam Takhong Wind Turbine Power Generation System, and Ban Klong Rua Community Hydropower Plant. In 2016, EGAT sold carbon credit from the Downstream Hydropower Plant of Naresuan Dam to the Office of the Securities and Exchange Commission totaling 2,403 tons of tCO2e for supporting the reduction of greenhouse gas in organizations and promoting the establishment of low-carbon society through mechanism of carbon credit market in the country.

Environmental management in accordance with ISO 14001

Approval of greenhouse gas emission and removals for organization

EGAT has implemented the environmental management standard ISO 14001 with all operating units concerning electricity generation to create confidence of community and society on the environmental management of EGAT. In 2016, a total


100 of 27 EGAT units including power plants, dams, and lignite mine were successfully certified ISO 14001 by a Certification Body (CB), continuing from 2015. To ensure the complete implementation of environmental management from the stage of power generation to the stage of transmission, ISO14001 has also been applied at EGAT substations.

Environmental and social management of power plant EGAT has given importance to the social and environmental management for sustainable development by strictly abiding to the public laws and environmental regulations. Environmental management in all stages of project development has been undertaken. Emphasis has been placed on Environmental Impact Assessment (EIA), Social Impact Assessment (SIA), Health Impact Assessment (HIA) as well as environmental standard 14001 and Thai Industrial Standard on Occupational Health and safety (18001) to ensure the safety in all stages of project implementation, starting from prior to the construction, the construction, until the power generation. Furthermore, activities of stakeholder participation and public hearing have been continuously carried out.

Social Activities

the activity is to give knowledge and understanding of electricity and environment to the youth in Thepha District, Songkhla Province and to support the Thepha Power Plant Project.

Scholarship sponsoring program In 2016, the number of youth who were granted scholarships from EGAT staff until they completed their study and received Bachelor’s Degree/ Master’s Degree and came back to work in their hometown increased by 35. Since the launch of the program, the youth who finished their study at the university level totaled 79.

The 25th EGAT’s scholarship sponsoring program

EGAT Envi camp EGAT organized the activities “EGAT Envi Camp: Our House, Nice to Live in” during August 17-18, 2016 and “EGAT Envi Camp: To Follow the Teachings of H.M. King Bhumibol Aduladej” during November 1719, 2016 at Songkhla Naval Base, the 2nd Naval Area, Mueang District, Songkhla Province. The purpose of

EGAT Envi Camp 1/2016

EGAT reforestation project In 2016, EGAT fulfilled the plan of reforestation project covering areas of 20,000 rai. The reforestation project includes an area of 16,500 rai which comprises the headwater forest in Doi Phu Kha National Park, Khun Nan National Park, areas of Nan river basin security development, and conservation areas No.13 in Nan Province. The areas of 3,000 rai are the mangrove forest located in Nakhon Si Thammarat and Chanthaburi Provinces, and community forest of 500 rai are in an area of Ban Na Kok, Ban Na Kuen, Ban Don Chai, Ban Huay Mee, and Ban Dong Pha Poon, Bo Kluea District, Nan Province.


101 Biological way of life for sustainable development Demand Side Management project Demand Side Management (DSM) is another The implementation of Biological Way of Life for Sustainable Development Project in 2016 continued in various areas. Activities of the project included lectures, demonstration, exhibitions, and technical workshops. The Community Models of EGAT Sufficiency Economy increased in 4 areas namely Ban Huay Sue Ten Community in Khon Kaen Province, Ban Don Chee Community in Ubon Ratchathani Province, Ban Non Sam Ran Community in Sakon Nakhon Province, and Ban Beung Ka Sam in Pathum Thani Province. The total of community models of EGAT during 20132016 were 32. Moreover, cooperation has been made between EGAT and Office of the Vocational Education Commission (OVEC) to implement the project. Financial support of 2.5868 million Baht was given to OVEC for the project implementation, and meetings were held with 69 participating vocational colleges about EGAT’s guidelines for implementation. The award was presented to the college which won the first prize of the project in 2015. Project follow-up and evaluation have been made continuously.

important mission of EGAT apart from the responsibility of power generation and transmission (Supply Side). EGAT has implemented the demand side management under 3 strategies namely electrical appliances, buildings, and habit, with emphasis on cooperation with EGAT’s alliances comprising the public and private sectors as well as customers of residential sector, business, and industrial sectors.

Participation in the Red Cross Fair in commemoration of the 84th birthday anniversary of H.M. Queen Sirikit

In addition, there were two more electrical appliances comprising the hot and cold water dispenser and the cooler which were attached energy-efficient Label No.5. The Memorandum of Understanding signing ceremony between EGAT and entrepreneurs taking part in the program was held on October 6, 2016.

In 2016, EGAT joined the Red Cross Fair in honor of the 84th Birthday Anniversary of H.M. Queen Sirikit held during March 30 - April 7, 2016. EGAT’s booth, located in front of the 1st Army Area, Sanam Sue Pa, displayed an exhibition on the royal mission of H.M. the Queen and the implementation of Biological Way of Life for Sustainable development Project including the sale of EGAT Red Cross lotteries and raffles (Soi Dao). EGAT also participated in the contest of floral float procession of which EGAT’s float was specially decorated with the efficient-energy LED light bulbs label No.5.

Energy-saving electrical appliances In 2016, the implementation of using energyefficient Label No.5 program achieved the target with a reduction of electric energy of MW 204.9 and 657.5 thousand tons of CO2 emission by the attachment of 24.2 million energy-efficient Label No.5 on 28 types of electrical appliances. Since the launch of the project, accumulation of the attached Label No.5 totals 315.3 million labels, which results in the total reduction of electric energy of 4,208 MW and 14,356 thousand tons of CO2.

Other social activities EGAT has supported activities in various aspects such as Wan Kaew Project (Eyeglasses for the Poor), Community Market (Talad Nud Khlong Phadung Krung Kasem), Buying Rice to Help Thai Farmers Project, sponsoring scholarships to “the Foundation of Education of H.R.H the Crown Prince Maha Vajiralongkorn”, Move World Together Project, and financial support to the Sports Association covering various sports such as petanque, shooting, weight-lifting etc.

MOU signing ceremony of energy-efficient Label No.5 of the hot and cold water dispenser and the cooler


102 In order to promote innovation and technology of energy saving from LED (Light Emitting Diode), “LED Expo & Thailand Energy Saving Week 2016” was held to give knowledge about LED to the people and replace their electrical tubes with LED products. Being a model of practical energy saving, EGAT has cooperated with the Office of the Royal Development Projects Board (RDPB) and 10 center branches to replace electrical tubes in Royal Development Study Centers all over the country with 21,000 LED products which can save electric power of 816,000 units/year and reduce the emission of CO2 of 400 tons/year. The implementation of the project and the energy saving will be evaluated and followed up later in 2017-2018.

Energy-saving habit In 2016, EGAT promoted the upgrade of energy and environmental conservation standard in 414 green classrooms of schools. Activities of lowcarbon schools have been developed through EGAT Carbon Footprint Application to calculate the rate of using electricity and the emission of CO2 from electrical appliances. Furthermore, the Learning Center for Energy and Environmental Conservation was set up at the Area Office of Primary Education, Krabi Province to be the model of Green Office.

Energy-saving buildings EGAT has studied, analyzed, and made criteria for high efficient housing which is possible under the present circumstance. The greenhouse gas reduction of Thailand program, Buildings Sector

The Learning Center for Energy and Environmental Conservation, the Area Office of Primary Education, Krabi Province

LED Expo & Thailand Energy Saving Week 2016

(NAMA Buildings : Appropriate Mitigation Actions), has been implemented with EGAT’s alliances such as the Office of Natural Resources and Environmental Policy and Planning, United Nations Environment Program (UNEP), Joint Graduate School of Energy and Environment (JGSEE), and the National Housing Authority (NHA) to lower energy use and greenhouse gas emission in the household group of low income to middle income owners.

In addition, EGAT par ticipated in the international exhibition and meeting on “Sustainable Energy & Technology Asia 2016” (SETA 2016) during March 23-25, 2016 at Bangkok International Trade and Exhibition Center (BITEC), Bang Na which was organized to disseminate information on sustainable energy and raising the public awareness about the problem of power shortage in the future.

Sustainable Energy & Technology Asia 2016 (SETA 2016)


103 Low emission support scheme (LESS) Activities of reducing the use of electricity in schools have been developed by EGAT to be in the Low Carbon Support Scheme (LESS) for receiving the Letter of Approval (LoA) from Thailand Greenhouse Gas Management Organization (TGO) for combining with the reduction of CO2 emission of the country. Activities included the following: • Replacing with the fluorescent tube Label No.5 in green classroom project • Reducing electric power at low carbon schools and students’ houses • Participating in community’s activities by setting up the first energy saving community using efficient-energy label No.5 which comprises 33 households at Ban Puang Sanuk, San Pa Tong District, Chiang Mai Province. The plan of energy saving in the community has been prepared to promote everyone to participate in developing their community to become the sustainable green and low carbon community in the future. The plan includes community learning base, energy-saving house, No.5 product shop, and energysaving No.5 farm.

• Projec t for study and plan for the development of electrical infrastructure to serve electric vehicles in which the technology of electric vehicles including the development of charging station has been studied as well as the study of related laws to support the use of electric vehicles in the country

Promoting the use of electric automobiles in EGAT • Installation of AC normal charging station and DC-AC quick charging station to serve the use of modified prototype of electric vehicles at EGAT Headquarters • Cooperation of the research work of modified prototype of electric vehicles with the National Science and Technology Development Agency (NSTDA)

Receiving the prototype of electric vehicles, a cooperation between EGAT and NSTDA

Receiving the Letter of Approval (LoA) from Thailand Greenhouse Gas Management Organization

DSM implementation under the policy of the Ministry of Energy and cooperation between 3 public utilities namely EGAT, MEA, and PEA • Feasibility Study of Energy Efficiency Resources Standards (EERS), according to the Energy Conservation Plan (2015-2036)

Receiving the prototype of electric vehicles, a cooperation between EGAT and NSTDA


104 Various activities have been organized together with marketing promotion of high efficient electrical appliances and buildings. Measures have been launched to change the people’s behavior to use energy-efficient electrical appliances attached with

Label No.5 and the public relations of the measure “switch off, adjust, plug out, and change” in order to reduce the unnecessary use of electricity. This measure will help avoid the risk on power system security of the country in the future.

EGAT Learning Center EGAT Learning Center has been established to be the learning center of energy for the benefit of the youth, students, and the interested people to understand about electricity, electricity generation, the need of having power plants, and EGAT’s mission. The Center serves as another channel to stimulate and create imagination and creativity of energy for the youth. The construction of the Center requires academic knowledge and techniques of building management and cooperation from various related parties. EGAT Learning Centers are as follows: EGAT Learning Center Schedule

Budget (Million Baht)

Project cost (Million Baht)

Status in 2016

2014 -2016

125.000

96.626

Completed

EGAT Learning Center: Srinagarind Dam 2012 - 2013

40.000

39.698

Completed

700.000

124.502

Completed

447.048

Under Construction

Mae Moh Mine Museum EGAT Learning Center: Chana*

2008 - 2013 (extended to 2016)

EGAT Learning Center: Headquarters* EGAT Learning Center: Thapsakae

2014 - 2015

137.000

86.877

Completed

EGAT Learning Center: Lam Takong**

2016 - 2017

263.000

-

Bidding

EGAT Learning Center: Mae On**

2019 - 2020

EGAT Learning Center: Pha Bong

2017 - 2019

79.500

-

Design Planning

Remark: *under the same budget of 700 million baht

**under the same budget of 263 million baht

For the development of the new power projects such as Krabi and Thepha coal-fired power plants, EGAT has the policy to develop its learning center together with those new power plants in the future.


105



The light of the future In response to the determination and benevolence of His Majesty King Bhumibol Ayulyadej and His Majesty King Maha Vajiralongkorn Bodindradebayavarangkun in power development for the sustainable prosperity in energy of Thailand, EGAT is strongly committed to pursuing electricity development for the economic and social prosperity of the country.


108

Events

Her Royal Highness Princess Maha Chakri Sirindhorn planted the Yang Na tree (Dipterocapus alatus Roxb. ex G. Don) for EGAT Reforestation Project to commemorate the 60th Birthday Anniversary of Her Royal Highness Princess Maha Chakri Sirindhorn. The Princess also visited EGAT Exhibition at Phufah Pattana Center, Bo Kluea District, Nan Province on February 18, 2016.


109

Her Royal Highness Princess Soamsavalee performed an opening of the Buddhist event held on the occasion of 2016 Magha Puja Day and paid a visit to EGAT Exhibition on the relics of Lord Buddha, Individualized Buddha (Enlightenment - beings) and Arahants on February 16, 2016 at Phramane Ground (Sanam Luang).

EGAT Mae Moh Power Plant received the TQC Award in the event of “14th Quality Award 2016� organized by Thailand Productivity Institute which is an affiliate of the Ministry of Industry on March 16, 2016 at Vibhavadi Ballroom B, Centara Grand at Central Plaza Ladprao, Bangkok.


110

EGAT organized “the 2016 LED Expo & Thailand Energy Saving Week� which was attended by over 500 local and foreign manufacturers to display lighting innovation and energy saving technology all over the world on April 19, 2016 at Amber Rooms 2-3, IMPACT Exhibition and Convention Center, IMPACT Muang Thong Thani.

EGAT launched a pilot modified electric car which is a successful innovation of the Joint Research and Development Fund of EGAT and the National Science and Technology Development Agency (NSTDA) on May 3, 2016 at EGAT Headquarters, Bang Kruai, Nonthaburi.

The ceremony to officiate the opening of the 850 MW North Bangkok Power Plant Block 2 to generate electricity for strengthening security of the power system was held on June 1, 2016 at the North Bangkok Power Plant, Bang Kruai, Nonthaburi.


111

EGAT in cooperation with Thepha District, Songkhla Province organized “the 1st Thepha Festival on the occasion of Hari Raya Aidilfitri Day” or the celebration after the Ramadan month and to preserve the tradition and local products of Thepha District. The festival was held during July 13-14, 2016 at Thepha Beach Resort, Thepha District, Songkhla Province.

EGAT’s Bang Pakong Power Plant, as the power plant which has continuously conserved and restored the water quality at the excellent level, received the “2016 award for being the plant model” in the category of outstanding plants in river conservation and restoration. The award presentation was held by the Ministry of Industry on August 9, 2016 at Thailand Cultural Center in Bangkok.

EGAT welcomed the national weightlifting athletic team which won medals in the Olympic Games 2016 held in Brazil on August 22, 2016 at EGAT Headquarters, Bang Kruai, Nonthaburi. EGAT has been sponsoring the Thai Amateur Weightlifting Association since 2004. The success of the team has brought joy to the Thai people.


112

EGAT received two “Outstanding State Enterprise Awards 2016” for outstanding management and outstanding innovation of “Intelligent Generation Controller”. The award presentation was organized by State Enterprise Policy Office (SEPO) on September 14, 2016 at Centara Grand and Bangkok Convention Center at Central World.

EGAT and its affiliates organized a mourning ceremony for the passing of His Majesty King Bhumibol Adulyadej. The ceremony was held on October 17, 2016 at Kasame Jatikavanich confernce room at EGAT Headquarters, Bang Kruai, Nonthaburi.

EGAT and its affiliates, in cooperation with the Ministry of Energy, opened two service centers for people who attended the mourning ceremony of His Majesty King Bhumibol Adulyadej at Pramane Ground and the area in front of the Naval Civil Department, Rach Woradit Pier since October 18, 2016.


113

EGAT hosted the 21st Conference of Electric Power Supply Industry (CEPSI 2016) under the theme “Energy Sustainability and Security : Choices and Challenges for Power Supply Industry” during October 23-27, 2016 at Centara Grand and Bangkok Convention Center at Central World, Bangkok.

EGAT participated in the meeting and exhibition of the 22nd session of the Conference of the Parties (COP22) to the UN Framework Convention on Climate Change held during November 7-18, 2016 in Marrakech, Morocco.

EGAT received “Sustainability Repor t Award 2016” for three consecutive years. The award presentation was organized by the cooperation of the Securities Exchange Commission (SEC), CSR Club of the Thai Listed Companies Association, and Thaipat Institute on December 15, 2016 at the convention hall of the Stock Exchange of Thailand.


114

Key Statistical Data System Installed Generating Capacity

2016 2015 Increase/ Type of Power Plant MW Percentage MW Percentage (Decrease) Percentage EGAT’s Power Plants Thermal 3,647.00 8.78 3,647.00 9.39 - Combined cycle 9,210.00 22.16 8,382.00 21.58 9.88 Hydropower 2,952.40 7.11 2,948.40 7.59 0.14 Renewable energy 45.33 0.11 40.33 0.10 12.40 Diesel 30.40 0.07 30.40 0.08 - Other 500.00 1.20 500.00 1.29 - Subtotal

16,385.13

39.43

15,548.13

40.03

5.38

Purchase from Domestic Private Power Plants IPPs (including EGAT affiliates) 14,948.50 35.97 14,766.70 38.02 1.23 SPPs 6,345.02 15.27 5,137.02 13.23 23.52 Neighboring Countries Laos 3,577.60 8.61 3,086.60 7.95 15.91 EGAT-TNB Interconnection System 300.00 0.72 300.00 0.77 - Subtotal

25,171.12

60.57

Grand Total

41,556.25

100.00

23,290.32

59.97

8.08

38,838.45 100.00

7.00


115 Monthly Peak Generation Requirement Month

Monthly Peak Generation Requirement (MW)

Increase/(Decrease)

2016

2015

25,312.30 25,103.51 27,242.00 29,403.70 29,618.80 26,471.20 25,475.10 26,329.05 25,790.60 26,013.20 26,145.30 25,272.40

23,713.40 24,629.50 26,072.10 27,139.00 27,198.40 27,345.80 26,049.50 26,027.80 25,676.60 25,044.80 25,956.70 25,722.30

1,598.90 474.01 1,169.90 2,264.70 2,420.40 (874.60) (574.40) 301.25 114.00 968.40 188.60 (449.90)

6.74 1.92 4.49 8.34 8.90 (3.20) (2.21) 1.16 0.44 3.87 0.73 (1.75)

Yearly Peak Generation Requirement 29,618.80

27,345.80

2,273.00

8.31

January February March April May * June July August September October November December

MW Percentage

* 2016 peak generation requirement occurred on Wednesday, May 11, 2016 at 22.28 hours * 2015 peak generation requirement occurred on Thursday, June 11, 2015 at 14.02 hours

Monthly Energy Generation Requirement Month

Monthly Energy Generation Requirement (Million kWh) 2016 2015

Increase/(Decrease) Million kWh Percentage

January February March April May June July August September October November December

Total

14,547.62 13,309.26 1,238.36 9.30 13,830.54 13,329.24 501.30 3.76 16,771.04 16,102.09 668.95 4.15 16,627.68 15,138.58 1,489.10 9.84 17,576.34 16,890.77 685.57 4.06 15,906.46 16,084.28 (177.82) (1.11) 15,816.37 15,999.13 (182.76) (1.14) 16,388.48 15,662.98 725.50 4.63 15,673.83 15,340.13 333.70 2.18 15,913.70 15,505.89 407.81 2.63 15,478.38 15,359.00 119.38 0.78 14,469.20 14,745.49 (276.29) (1.87)

188,999.64 183,466.84

5,532.80

3.02


116 Gross Energy Generation and Purchase (by type of fuel) Source

2016 2015 Increase/(Decrease) Million kWh Percentage Million kWh Percentage Percentage

EGAT’s Power Plants Natural gas 46,727.46 24.72 50,151.33 27.34 (6.83) Coal (lignite) 17,078.44 9.04 15,133.93 8.25 12.85 Renewable energy 3,300.48 1.75 3,551.85 1.94 (7.08) (hydropower and others) Fuel oil and palm oil 267.45 0.14 689.74 0.38 (61.22) Diesel oil 164.02 0.09 118.91 0.06 37.94 Other 228.07 0.12 193.76 0.10 17.71 EGAT’s Total Generation 67,765.92 35.86 69,839.52 38.07 Purchase from Domestic Private Power Plants

(2.97)

IPPs (including EGAT affiliates) Natural gas 51,241.49 27.11 54,594.33 29.76 Coal (bituminous) 16,138.07 8.54 15,771.94 8.60 Fuel oil 388.90 0.20 412.90 0.22 Diesel oil 69.50 0.04 72.79 0.04

(6.14) 2.32 (5.81) (4.52)

Subtotal

(4.25)

67,837.96 35.89 70,851.96 38.62

SPPs Natural gas 26,792.21 14.17 22,239.51 12.12 Coal 1,882.31 1.00 1,874.24 1.02 Hydropower 18.92 0.01 27.63 0.02 Fuel oil 185.54 0.10 25.41 0.01 Biomass 3,398.24 1.80 3,086.30 1.68 Solar power and wind power 1,287.07 0.68 1,095.55 0.60 Subtotal

33,564.29 17.76 28,348.64 15.45

20.47 0.43 (31.52) 630.18 10.11 17.48 18.40

Neighboring Countries Laos 19,716.86 10.43 14,288.44 7.79 37.99 Malaysia 114.61 0.06 138.28 0.07 (17.12) Subtotal

19,831.47 10.49 14,426.72 7.86

37.46

Total Energy Purchase

121,233.72

64.14

113,627.32

61.93

6.69

Grand Total

188,999.64

100.00

183,466.84

100.00

3.02


117 Energy Sale Customer

2016

Metropolitan Electricity Authority (MEA) 56,585.63 Provincial Electricity Authority (PEA) 125,798.07 1,591.85 Direct customers Standby power supply 162.65 Electricité du Laos (EDL) 595.02 Tenaga Nasional Berhad (TNB) - Malaysia 157.84 Electricité du Cambodge (EDC) 146.89 8.56 Other minor customers

Total

2015 Increase/(Decrease) Percentage

Million kWh Percentage Million kWh Percentage

185,046.51

30.58 67.98 0.86 0.09 0.32 0.09 0.08 0.00

51,577.37 124,376.08 1,621.66 184.67 1,507.66 122.59 138.64 8.72

28.73 69.28 0.90 0.10 0.84 0.07 0.08 0.00

9.71 1.14 (1.84) (11.92) (60.53) 28.75 5.95 (1.79)

100.00 179,537.39 100.00

3.07

Average Energy Sales Price Customer

2016 2015 Increase/(Decrease) Baht/kWh Baht/kWh Percentage

Metropolitan Electricity Authority (MEA) Provincial Electricity Authority (PEA) Direct customers Standby power supply Electricité du Laos (EDL) Tenaga Nasional Berhad (TNB) - Malaysia Electricité du Cambodge (EDC) Overseas independent power producers Other minor customers

2.65 2.67 2.88 6.04 1.64 2.09 3.47 7.19 4.34

3.00 2.94 3.15 5.19 1.59 4.58 3.69 4.15 4.65

(11.79) (9.22) (8.75) 16.36 3.41 (54.27) (5.98) 73.56 (6.58)

Overall Average Sales Price

2.67

2.96

(9.72)

Transmission System Voltage Level

(kV)

500 230 132 115 69 300 (HVDC)

Total

2016 Line Length

Number of

(Circuit-Kilometers) Substations

2015 Transformer Capacity (MVA)

Line Length

Number of

Transformer Capacity

(Circuit-Kilometers)

Substations

(MVA)

4,987.72 13 14,142.75 78 8.70 - 13,812.64 127 18.80 - 23.07 -

23,199.99 4,987.72 13 56,060.04 14,142.75 76 133.40 8.70 - 14,579.99 13,812.64 126 - 18.80 - 388.02 23.07 -

23,199.99 56,060.04 133.40 14,579.99 388.02

32,993.68 218

94,361.44 32,993.68 215

94,361.44


118 Fuel Consumption

Type of Fuel

Consumption Increase/(Decrease) 2016 2015 Percentage

Natural gas (million cubic feet)

370,981.58 428,353.71

409,151.60 458,084.22

(9.33 ) (6.49 )

Total

799,335.29

867,235.82

(7.83 )

- EGAT - IPPs

Fuel oil (million liters)

73.73 104.97

177.61 91.41

(58.48 ) 14.83

Total

178.70

269.02

(33.57 )

- EGAT - IPPs

Coal (million tons)

16.41 6.21

14.49 5.90

13.19 5.15

Total

22.62

20.39

10.86

- EGAT - IPPs

Diesel oil (million liters) - EGAT - IPPs

11.95 13.90

12.80 12.66

(6.63 ) 9.80

Total

25.85

25.46

1.54

Greenhouse Gas Management Greenhouse Gas Emission Reduction By EGAT’s Measures in 2015

Measure

Greenhouse Gas Emission Reduction (tCO2e)

Electricity generation from clean technology

750,186

Efficiency improvement for electricity generation

152,535

Electricity generation from renewable energy Standard criteria and the attachment of Label No.5 for energy efficiency

Total

2,048,099 432,177

3,382,997


119 Reservoir Operation Operation 2016 2015 Increase/ (Decrease) Percentage Total reservoir capacity (million cubic meters) * 62,427 62,427 Total storage at year end (million cubic meters) * 43,692 36,174 Total water inflow (million cubic meters) * 30,067 21,180 Total water release (million cubic meters) * - Passed through generators 19,664 21,699 60 159 - Extra release through spillways - Extra release for irrigation 336 372 - Evaporation 2,701 2,935

Total water release

20.80 42.00 (9.40) (62.10) (9.50) (8.00)

22,761

25,164

(9.50)

486 2,960 6.64

488 3,378 6.42

(0.30) (12.40) 0.76

Water pumped up into the upper reservoir (million cubic meters) ** Generated energy (million kWh) * Water used for energy generation (cubic meters/kWh) *

Excluding Pak Mun Dam, Lam Takhong Dam, and other mini hydropower plants

**

Water pumped up into Bhumibol Dam, Srinagarind Dam, and Lam Takhong Dam

Workforce Educational Level at December 2016 at December 2015 Increase/ (Decrease) Number of Persons Percentage Number of Persons Percentage Percentage Bachelor’s Degree and Higher

8,455

37.74

8,380

36.79

0.89

Diploma/Higher Vocational Certificate 8,646

38.59

8,615

37.82

0.36

Vocational Certificate

2,425

10.82

2,678

11.76

(9.45 )

Others

2,877

12.84

3,103

13.62

(7.28 )

Total

22,403

100.00

22,776

100.00

(1.64 )


120

Auditor's Report (Translation) To The Board of Directors of Electricity Generating Authority of Thailand Opinion The Office of the Auditor General of Thailand has audited the accompanying consolidated financial statements of Electricity Generating Authority of Thailand and its subsidiaries (the Group), and separate financial statements of Electricity Generating Authority of Thailand (the Company), which comprise the consolidated and separate statements of financial position, as at December 31, 2016, the consolidated and separate statements of income, the consolidated and separate statements of comprehensive income, the consolidated and separate statements of changes in equity and the consolidated and separate statements of cash flows for the year then ended, and notes to the consolidated and separate financial statements, including a summary of significant accounting policies. In the Office of the Auditor General of Thailand’s opinion, the above mentioned consolidated and separate financial statements present fairly, in all material respects, the consolidated financial position of Electricity Generating Authority of Thailand and its subsidiaries, and separate financial position of Electricity Generating Authority of Thailand, as at December 31, 2016, and their consolidated and separate financial performance and their consolidated and separate cash flows for the year then ended in accordance with Thai Financial Reporting Standards. Basis for Opinion The Office of the Auditor General of Thailand conducted the audit in accordance with Thai Standards on Auditing. The Office of the Auditor General of Thailand’s responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated and Separate Financial Statements section of the Office of the Auditor General of Thailand’s report. The Office of the Auditor General of Thailand is independent of the Group and the Company in accordance with the State Audit Standards issued by the State Audit Commission and the Code of Ethics for Professional Accountants determined by the Federation of Accounting Professions under the Royal Patronage of his Majesty the King that are relevant to the audit of the consolidated and separate financial statements, and the Office of the Auditor General of Thailand has fulfilled other ethical responsibilities in accordance with these standards and requirements. The Office of the Auditor General of Thailand believes that the audit evidence obtained is sufficient and appropriate to provide a basis for the Office of the Auditor General of Thailand’s opinion. Other Information Management is responsible for the other information. The other information comprises the information included in the annual report, but does not include the financial statements and the auditor’s report thereon. Management expect to provide the annual report to the Office of the Auditor General of Thailand after the date of this auditor’s report. The Office of the Auditor General of Thailand’s opinion on the financial statements does not cover the other information and the Office of the Auditor General of Thailand will not express any form of assurance conclusion thereon.

Office of the Auditor General of Thailand


121 In connection with the audit of the financial statements, the Office of the Auditor General of Thailand’s responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the financial statements or the Office of the Auditor General of Thailand’s knowledge obtained in the audit, or otherwise appears to be materially misstated. When the Office of the Auditor General of Thailand reads the annual report, if the Office of the Auditor General of Thailand concludes that there is a material misstatement therein, the Office of the Auditor General of Thailand is required to communicate the matter to those charged with governance. Responsibilities of Management and Those Charged with Governance for the Consolidated and Separate Financial Statements Management is responsible for the preparation and fair presentation of the consolidated and separate financial statements in accordance with Thai Financial Reporting Standards, and for such internal control as management determines is necessary to enable the preparation of consolidated and separate financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated and separate financial statements, management is responsible for assessing the Group’s and the Company’s ability to continue as a going concern, disclosing, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group and the Company or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s and the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Consolidated and Separate Financial Statements The Office of the Auditor General of Thailand’s objectives are to obtain reasonable assurance about whether the consolidated and separate financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes the Office of the Auditor General of Thailand’s opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Thai Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated and separate financial statements. As part of an audit in accordance with Thai Standards on Auditing, the Office of the Auditor General of Thailand exercises professional judgment and maintain professional skepticism throughout the audit. The Office of the Auditor General of Thailand also: • Identifies and assesses the risks of material misstatement of the consolidated and separate financial statements, whether due to fraud or error, designs and performs audit procedures responsive to those risks, and obtains audit evidence that is sufficient and appropriate to provide a basis for the Office of the Auditor General of Thailand’s opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtains an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s and the Company’s internal control.

Office of the Auditor General of Thailand


122 • Evaluates the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Concludes on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s and the Company’s ability to continue as a going concern. If the Office of the Auditor General of Thailand concludes that a material uncertainty exists, the Office of the Auditor General of Thailand is required to draw attention in the auditor’s report of the Office of the Auditor General of Thailand to the related disclosures in the consolidated and separate financial statements or, if such disclosures are inadequate, to modify the Office of the Auditor General of Thailand’s opinion. The Office of the Auditor General of Thailand’s conclusions are based on the audit evidence obtained up to the date of the auditor’s report of the Office of the Auditor General of Thailand. However, future events or conditions may cause the Group and the Company to cease to continue as a going concern. • Evaluates the overall presentation, structure and content of the consolidated and separate financial statements, including the disclosures, and whether the consolidated and separate financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtains sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. The Office of the Auditor General of Thailand is responsible for the direction, supervision and performance of the Group audit. The Office of the Auditor General of Thailand remains solely responsible for the Office of the Auditor General of Thailand’s audit opinion. The Office of the Auditor General of Thailand communicates with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that the Office of the Auditor General of Thailand identifies during the Office of the Auditor General of Thailand’s audit.

(Signed) Vanussanun Thongmeesee

(Vanussanun Thongmeesee)

Inspector General 1

(Signed) Prawit Tantrajin

(Prawit Tantrajin)

Director of Financial Audit Office No. 8

Office of the Auditor General of Thailand March 15, 2017


123

Financial Statements (TRANSLATION) -5ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION AS AT DECEMBER 31, 2016 Notes

Consolidated financial statements Dec 31, 16 Dec 31, 15 (Restated)

หน่Unit วย : :บาท Baht Separate financial statements Dec 31, 16 Dec 31, 15 (Restated)

ASSETS CURRENT ASSETS Cash and cash equivalents

6.1

66,485,706,823

72,647,548,544

56,897,490,871

64,932,129,035

Temporary investments

6.2

34,154,123,660

30,403,119,804

28,401,604,186

23,869,298,227

Trade accounts receivable-others

6.3

56,668,024,045

63,056,150,509

56,224,948,877

62,517,522,610

Trade accounts receivable-related parties

6.4.1

47,306,832

1,807,499,712

368,862,314

2,303,805,798

Other accounts receivable

6.6

8,565,329,814

10,190,145,618

7,937,907,887

9,419,911,207

Materials and supplies

6.7

11,987,362,289

12,092,490,602

9,886,860,869

10,141,786,762

Other current assets

6.8

1,263,109,679

1,789,129,656

43,563,216

179,170,963,142

191,986,084,445

159,761,238,220

173,184,453,639

18,900,850,000

12,913,350,000

Total current assets

-

NON-CURRENT ASSETS Investments in subsidiaries

6.9.4

Investments in associates

6.9.3, 6.9.4

28,530,293,373

20,930,866,940

1,587,550,233

1,587,550,233

Investments in joint ventures

6.9.3, 6.9.4

24,667,230,538

16,755,326,356

584,500,000

584,500,000

9,649,180,013

10,099,986,459

5,422,300,000

5,370,162,500

Other long-term investments

-

-

Long-term loans to related parties

6.4.2

46,947,120

47,294,940

Finance lease assets-power plants

6.10

332,656,988,553

285,072,130,443

332,656,988,553

285,072,130,443

Property, plant and equipment

6.11

276,496,240,370

273,251,440,038

263,436,065,638

259,366,264,470

Work under construction

6.12

59,565,516,325

35,674,128,851

58,444,785,824

35,671,208,851

Goodwill

6.13

297,329,455

299,469,555

Intangible assets

6.14

30,561,788,006

28,858,624,653

26,625,508,557

24,770,216,511

Land awaiting development

6.15

2,125,289,755

2,125,289,755

1,816,082,185

1,816,082,185

493,987,722

473,754,681

Project development cost for collection Deferred tax assets

6.16.2

Deposit for deferred revenue for electricity compensation Other non-current assets Total non-current assets TOTAL ASSETS

6.17

-

-

-

-

-

53,463,264

107,382,133

7,991,250,720

7,383,135,509

7,991,250,720

7,383,135,509

4,240,840,027

3,427,918,257

3,479,879,791

2,418,864,547

777,376,345,241

684,506,748,570

720,945,761,501

636,953,465,249

956,547,308,383

876,492,833,015

880,706,999,721

810,137,918,888

Notes to the financial statements are an integral part of these financial statements.

-

-

-


124 (TRANSLATION) -6ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION AS AT DECEMBER 31, 2016

LIABILITIES AND EQUITY CURRENT LIABILITIES Trade accounts payable-others Trade accounts payable-related parties Surplus revenue from electric energy sales according to automatic tariff adjustment (Ft) Other accounts payable Short-term loans Accrued interest expenses Accrued remittance to the Ministry of Finance Accrued expenses Current portion of long-term loans Current portion of loan from infrastructure fund Current portion of finance lease liabilities-power plants Current portion of finance lease liabilities-others Other current liabilities Total current liabilities NON-CURRENT LIABILITIES Long-term loans from related parties Long-term loans Loan from infrastructure fund Deferred tax liabilities Finance lease liabilities-power plants Finance lease liabilities-others Employee benefit obligations Provision liabilities for mine reclamation Deferred revenue for electricity compensation Other non-current liabilities Total non-current liabilities TOTAL LIABILITIES

Notes

Consolidated financial statements Dec 31, 16 Dec 31, 15 (Restated)

หน่Unit วย ::บาท Baht Separate financial statements Dec 31, 16 Dec 31, 15 (Restated)

6.18 6.4.3

45,967,891,833 11,749,855,545

52,698,139,594 8,285,578,968

40,392,521,549 18,958,934,334

45,716,636,792 16,559,695,125

6.5

14,525,610,887 11,153,151,713 3,800,000,000 1,573,130,281 8,100,393,438 5,416,923,578 3,148,789,930 570,298,669 16,661,288,469 91,588,983 31,167,876 122,790,091,202

7,022,818,454 10,717,727,170 1,900,000,000 1,514,231,946 6,213,985,440 5,725,683,555 6,814,543,369 414,476,205 14,561,186,988 10,608,887 42,419,509 115,921,400,085

14,525,610,887 10,057,725,363 1,169,559,394 8,100,393,438 5,368,211,956 3,118,844,470 570,298,669 20,431,336,416 90,156,647 122,783,593,123

7,022,818,454 9,666,654,151 1,128,913,791 6,213,985,440 5,710,022,905 5,584,598,046 414,476,205 17,756,736,405 9,831,130 115,784,368,444

1,029,085,384 71,728,448,909 19,709,830,022 1,804,033,782 296,587,701,713 327,768,057 15,593,217,581 2,189,672,181 7,991,250,720 15,872,731,253 432,833,739,602 555,623,830,804

1,071,599,090 67,930,136,853 20,440,523,795 1,958,311,454 250,375,201,926 42,765,175 15,396,261,912 2,169,269,052 7,552,733,132 12,961,444,366 379,898,246,755 495,819,646,840

51,824,269,556 19,709,830,022 317,812,899,309 324,437,342 15,428,834,122 2,189,672,181 7,991,250,720 15,940,901,163 431,222,094,415 554,005,687,538

50,607,867,530 20,440,523,795 275,370,447,469 41,430,378 15,269,984,842 2,169,269,052 7,552,733,132 12,918,151,932 384,370,408,130 500,154,776,574

6.19 6.20 12 6.21

6.4.4 6.20 12 6.16.2 6.21 6.22 6.23 6.5 6.24

Notes to the financial statements are an integral part of these financial statements.


125 (TRANSLATION) -7ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF FINANCIAL POSITION AS AT DECEMBER 31, 2016 Notes

Consolidated financial statements Dec 31, 16 Dec 31, 15 (Restated)

LIABILITIES AND EQUITY

EQUITY Contribution from the government Surplus from royalty on state property service Retained earnings Appropriated Capital expenditure appropriation Unappropriated Other components of equity TOTAL EQUITY ATTRIBUTABLE TO EGAT NON-CONTROLLING INTERESTS TOTAL EQUITY TOTAL LIABILITIES AND EQUITY

หน่Unit วย ::บาท Baht Separate financial statements Dec 31, 16 Dec 31, 15 (Restated)

6.25

8,814,979,527 201,210,965

8,877,312,290 207,548,321

8,814,979,527 201,210,965

8,877,312,290 207,548,321

80,186,366,913 275,911,926,541 1,125,760,296 366,240,244,242 34,683,233,337 400,923,477,579 956,547,308,383

80,186,366,913 256,530,520,956 1,300,500,846 347,102,249,326 33,570,936,849 380,673,186,175 876,492,833,015

80,186,366,913 239,032,876,951 (1,534,122,173) 326,701,312,183 326,701,312,183 880,706,999,721

80,186,366,913 222,445,202,213 (1,733,287,423) 309,983,142,314 309,983,142,314 810,137,918,888

Notes to the financial statements are an integral part of these financial statements.

(signed)Kornrasit Pakchotanon (Mr. Kornrasit Pakchotanon) Director and Governor

(signed) Wanchai Hongcherdchai (Mr. Wanchai Hongcherdchai) Deputy Governor-Account and Finance


126 (TRANSLATION) -8ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF INCOME FOR THE YEAR ENDED DECEMBER 31, 2016 Notes

Consolidated financial statements 2016 2015 (Restated)

Unit : Baht Separate financial statements 2016 2015 (Restated)

REVENUES Revenue from electric energy sales Revenue from sales of other goods and services

6.26

Total revenue from sales and services

489,536,079,840

531,713,218,510

487,400,143,071

529,615,089,755

7,346,920,875

14,767,114,889

7,879,985,507

16,684,299,779

496,883,000,715

546,480,333,399

495,280,128,578

546,299,389,534

COST OF SALES Cost of electric energy sales

6.27

395,474,196,243

444,399,730,315

394,953,305,082

443,981,542,377

Cost of sales of other goods and services

6.28

5,623,184,239

13,047,887,756

6,390,095,632

14,968,419,751

401,097,380,482

457,447,618,071

401,343,400,714

458,949,962,128

95,785,620,233

89,032,715,328

93,936,727,864

87,349,427,406

5,014,378,409

3,417,400,122

6,669,084,864

4,890,710,320

100,799,998,642

92,450,115,450

100,605,812,728

92,240,137,726

205,432,874

190,528,879

201,427,307

186,704,345

16,241,514,636

16,675,736,758

14,524,586,215

14,915,556,003

18,540,308

12,010,327,520

17,525,724

10,993,376,633

16,465,487,818

28,876,593,157

14,743,539,246

26,095,636,981

41,700,704,874

31,685,727,384

44,789,325,603

35,323,412,369

42,633,805,950

31,887,794,909

41,072,947,879

30,821,088,376

2,749,778,949

1,460,422,004

-

-

2,706,753,477

908,930,197

-

-

48,090,338,376

34,257,147,110

886,935,508

1,407,724,577

47,203,402,868

32,849,422,533

41,072,947,879

30,821,088,376

43,866,678,726

31,270,421,457

41,072,947,879

30,821,088,376

3,336,724,142

1,579,001,076

47,203,402,868

32,849,422,533

Total cost of sales and services GROSS PROFIT OTHER REVENUES

6.29

PROFIT BEFORE EXPENSES SELLING EXPENSES ADMINISTRATIVE EXPENSES OTHER EXPENSES

6.30

TOTAL EXPENSES FINANCE COSTS

6.31

PROFIT BEFORE SHARE OF PROFIT FROM INVESTMENTS SHARE OF PROFIT FROM INVESTMENTS IN ASSOCIATES

6.32

SHARE OF PROFIT FROM INVESTMENTS IN JOINT VENTURES PROFIT BEFORE INCOME TAXES INCOME TAXES EXPENSES

6.16.1

PROFIT FOR THE YEAR

41,072,947,879

30,821,088,376

-

-

PROFIT (LOSS) ATTRIBUTABLE TO: OWNERS OF EGAT NON-CONTROLLING INTERESTS

41,072,947,879

30,821,088,376

Notes to the financial statements are an integral part of these financial statements.

(signed)Kornrasit Pakchotanon (Mr. Kornrasit Pakchotanon) Director and Governor

(signed) Wanchai Hongcherdchai (Mr. Wanchai Hongcherdchai) Deputy Governor-Account and Finance


127 (TRANSLATION) -9ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEAR ENDED DECEMBER 31, 2016 Consolidated financial statements 2016 2015 (Restated) PROFIT FOR THE YEAR

Unit : Baht Separate financial statements 2016 2015 (Restated)

47,203,402,868

32,849,422,533

41,072,947,879

30,821,088,376

(78,679,113)

25,357,509

(439,106,260)

(372,198,253)

(41,224,505)

756,390,242

-

-

357,511

(94,970)

-

-

(23,180,839)

(450,316,233)

-

Share of other comprehensive income (loss) of associates

1,215,623

(19,727,168)

-

-

Share of other comprehensive income (loss) of joint ventures

(8,225,621)

934,966

-

-

(588,843,204)

(59,653,907)

199,165,250

(295,481,175)

46,614,559,664

32,789,768,626

41,272,113,129

30,525,607,201

43,691,938,176

31,493,041,249

41,272,113,129

30,525,607,201

2,922,621,488

1,296,727,377

46,614,559,664

32,789,768,626

OTHER COMPREHENSIVE INCOME (LOSS) ITEMS THAT MAY BE RECLASSIFIED TO PROFIT OR LOSS IN SUBSEQUENT PERIODS Exchange rate differences from currency translation Gain (loss) on available-for-sale investments valuation Share of other comprehensive income (loss) of associates Share of other comprehensive income (loss) of joint ventures

199,165,250

156,412,500

ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT OR LOSS IN SUBSEQUENT PERIODS Actuarial loss

(451,893,675)

OTHER COMPREHENSIVE INCOME (LOSS) FOR THE YEAR-NET OF TAXES TOTAL COMPREHENSIVE INCOME FOR THE YEAR PROFIT (LOSS) ATTRIBUTABLE TO: OWNERS OF EGAT NON-CONTROLLING INTERESTS

41,272,113,129

30,525,607,201

Notes to the financial statements are an integral part of these financial statements.

(signed)Kornrasit Pakchotanon (Mr. Kornrasit Pakchotanon) Director and Governor

(signed) Wanchai Hongcherdchai (Mr. Wanchai Hongcherdchai) Deputy Governor-Account and Finance


6.25

5

(6,337,356) 201,210,965

-

-

8,814,979,527

-

207,548,321 207,548,321 -

-

8,877,312,290 8,877,312,290 (62,332,763)

(6,337,356) 207,548,321

-

-

8,877,312,290

-

213,885,677 213,885,677 -

-

8,939,645,054 8,939,645,054 (62,332,764)

Contribution from Surplus from the government royalty on state property service

Notes to the financial statements are an integral part of these financial statements.

Changes in equity for the year Dividends paid Amortization of surplus from royalty on state property service Adjustment of bonus reserve last year Total comprehensive income (loss) for the year Balance as at December 31, 2016

Balance as at January 1, 2016 (Before adjustment and reclassified) Cumulative effect of the adjustment 5 Cumulative effect of the reclassification 5 Balance as at January 1, 2016 (Adjusted) Depreciation of assets for irrigation 6.25 Remittance to the Ministry of Finance Increase of the year 2015 The year 2016 (Jan 1 - Jun 30, 2016) Provision for remittance to the Ministry of Finance The year 2016 (Jul 1 - Dec 31, 2016)

Changes in equity for the year Dividends paid Amortization of surplus from royalty on state property service Total comprehensive income (loss) for the year Balance as at December 31, 2015

Balance as at January 1, 2015 (Before reclassified) Cumulative effect of the reclassification Balance as at January 1, 2015 (Reclassified) Depreciation of assets for irrigation Remittance to the Ministry of Finance Increase of the year 2014 The year 2015 (Jan 1 - Jun 30, 2015) Provision for remittance to the Ministry of Finance The year 2015 (Jul 1 - Dec 31, 2015)

Notes

80,186,366,913

-

-

80,186,366,913 80,186,366,913 -

80,186,366,913

-

-

80,186,366,913 80,186,366,913 -

6,337,356 2,042,475 43,866,678,726 275,911,926,541

(8,100,393,438) (24,493,652,972)

(3,786,014,560) (12,607,244,974)

256,438,981,712 91,539,244 256,530,520,956 -

6,337,356 31,270,421,457 256,530,520,956

(6,213,985,440) (23,107,276,946)

(7,060,197,151) (9,833,094,355)

248,361,039,089 248,361,039,089 -

Retained earnings Appropriated Unappropriated

(32,770,810) (1,214,356,358)

-

-

(1,034,848,165) 9,614,212 (156,351,595) (1,181,585,548) -

17,915,287 (1,181,585,548)

-

-

Exchange rate differences from currency translation (1,129,073,451) (70,427,384) (1,199,500,835) -

-

-

-

(223,234,473) 7,604,168 215,630,305 -

-

-

-

(105,465,824) 105,465,824 -

Loss on cash flow hedges

(88,056,929) 440,427,312

-

-

528,484,241 528,484,241 -

(81,462,339) 528,484,241

-

-

(10,431,377) (1,896,967,349)

-

-

(1,886,535,972) (1,886,535,972) -

(451,183,826) (1,886,535,972)

-

-

2,886,909,938

-

-

2,886,909,938 2,886,909,938 -

2,886,909,938

-

-

Other components of equity Other comprehensive income (loss) Gain (loss) on Actuarial Surplus on available-for-sale gain (loss) subsidiaries and investments associates using valuation equity method 609,946,580 (1,435,352,146) 2,886,909,938 609,946,580 (1,435,352,146) 2,886,909,938 -

Equity attributable to EGAT

Consolidated financial statements

ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF CHANGES IN EQUITY FOR THE YEAR ENDED DECEMBER 31, 2016

(TRANSLATION) - 10 -

(40,008,882) 912,475,565

-

-

1,011,763,157 (59,278,710) 952,484,447 -

736,663,073 952,484,447

-

-

Share of other comprehensive income (loss) of associates 250,859,814 (35,038,440) 215,821,374 -

(3,472,552) (2,728,812)

-

-

743,740 743,740 -

687,597 743,740

-

-

Share of other comprehensive income (loss) of joint ventures 56,143 56,143 -

(174,740,550) 1,125,760,296

-

-

1,283,282,466 17,218,380 1,300,500,846 -

222,619,792 1,300,500,846

-

-

1,077,881,054 1,077,881,054 -

Total other components of equity

2,042,475 43,691,938,176 366,240,244,242

(8,100,393,438) (24,493,652,972)

(3,786,014,560) (12,607,244,974)

346,993,491,702 108,757,624 347,102,249,326 (62,332,763)

31,493,041,249 347,102,249,326

(6,213,985,440) (23,107,276,946)

(7,060,197,151) (9,833,094,355)

338,778,817,787 338,778,817,787 (62,332,764)

Total EGAT’s equity

(1,810,325,000) 2,922,621,488 34,683,233,337

-

-

33,570,936,849 33,570,936,849 -

(1,810,325,000) 1,296,727,377 33,570,936,849

-

-

34,084,534,472 34,084,534,472 -

Non-controlling interests

(1,810,325,000) 2,042,475 46,614,559,664 400,923,477,579

(8,100,393,438) (24,493,652,972)

(3,786,014,560) (12,607,244,974)

380,564,428,551 108,757,624 380,673,186,175 (62,332,763)

(1,810,325,000) 32,789,768,626 380,673,186,175

(6,213,985,440) (23,107,276,946)

(7,060,197,151) (9,833,094,355)

372,863,352,259 372,863,352,259 (62,332,764)

Total equity

Unit : Baht

128


6.25

5

6.25

(6,337,356) 201,210,965

-

-

8,814,979,527

-

207,548,321 207,548,321 -

-

8,877,312,290 8,877,312,290 (62,332,763)

(6,337,356) 207,548,321

-

-

8,877,312,290

-

213,885,677 -

Surplus from royalty on state property service

-

8,939,645,054 (62,332,764)

Contribution from the government

Notes to the financial statements are an integral part of these financial statements.

Changes in equity for the year Amortization of surplus from royalty on state property service Adjustment of bonus reserve last year Total comprehensive income for the year Balance as at December 31, 2016

Balance as at January 1, 2016 (Before adjustment) Cumulative effect of the adjustment Balance as at January 1, 2016 (Adjusted) Depreciation of assets for irrigation Remittance to the Ministry of Finance Increase of the year 2015 The year 2016 (Jan 1 - Jun 30, 2016) Provision for remittance to the Ministry of Finance The year 2016 (Jul 1 - Dec 31, 2016)

Changes in equity for the year Amortization of surplus from royalty on state property service Total comprehensive income (loss) for the year Balance as at December 31, 2015

Balance as at January 1, 2015 Depreciation of assets for irrigation Remittance to the Ministry of Finance Increase of the year 2014 The year 2015 (Jan 1 - Jun 30, 2015) Provision for remittance to the Ministry of Finance The year 2015 (Jul 1 - Dec 31, 2015)

Notes

80,186,366,913

-

-

80,186,366,913 80,186,366,913 -

80,186,366,913

-

-

80,186,366,913 -

6,337,356 2,042,475 41,072,947,879 239,032,876,951

(8,100,393,438) (24,493,652,972)

(3,786,014,560) (12,607,244,974)

222,404,360,917 40,841,296 222,445,202,213 -

6,337,356 30,821,088,376 222,445,202,213

(6,213,985,440) (23,107,276,946)

(7,060,197,151) (9,833,094,355)

214,725,053,427 -

Retained earnings Appropriated Unappropriated

Separate financial statements

199,165,250 355,577,750

-

-

156,412,500 156,412,500 -

156,412,500 156,412,500

-

-

(1,889,699,923)

-

-

(1,889,699,923) (1,889,699,923) -

(451,893,675) (1,889,699,923)

-

-

Other components of equity Other comprehensive income (loss) Gain on available-for-sale Actuarial loss investments valuation (1,437,806,248) -

ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF CHANGES IN EQUITY FOR THE YEAR ENDED DECEMBER 31, 2016

(TRANSLATION) - 11 -

199,165,250 (1,534,122,173)

-

-

(1,733,287,423) (1,733,287,423) -

(295,481,175) (1,733,287,423)

-

-

(1,437,806,248) -

Total other components of equity

2,042,475 41,272,113,129 326,701,312,183

(8,100,393,438) (24,493,652,972)

(3,786,014,560) (12,607,244,974)

309,942,301,018 40,841,296 309,983,142,314 (62,332,763)

30,525,607,201 309,983,142,314

(6,213,985,440) (23,107,276,946)

(7,060,197,151) (9,833,094,355)

302,627,144,823 (62,332,764)

Unit : Baht Total equity

129


130 (TRANSLATION) - 12 ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2016 Notes

CASH FLOWS FROM OPERATING ACTIVITIES Profit before income taxes Adjustments to reconcile net income to net cash inflow (outflow) from operating activities Depreciation Depreciation of finance lease assets-power plants 6.34 Donation assets a Loss on donated assets Amortization of land rights and project development rights Amortization of computer software rights Amortization of royalty on state property service Amortization of transmission system connection rights Allowance for diminution in value of inventories, materials and supplies Amortization of deferred charges of the lignite mine Doubtful debts Bad debts Loss on revaluation of investments in trading securities Profit on disposal of assets Revenue from deferred income 6.24 Employee benefit expense realized from estimates Actuarial gain 6.22 Loss (Gain) on foreign exchange 6.29, 6.30 Loss (Gain) on foreign exchange under finance leases-power plants 6.29, 6.30 Gain on changes in the fair value of derivatives 6.29 Dividends received from associates 6.9.4 Dividends received from subsidiary 6.9.4 Dividends received from joint venture 6.9.4 Dividends received from other investments Share of profit from investments in associates 6.32 Share of profit from investments in joint ventures Interest income Finance costs 6.31 Interest expenses under finance leases-power plants 6.31 Reversal of provision liabilities and others Net income from operating activities before changes in operating assets and liabilities Notes to the financial statements are an integral part of these financial statements.

Consolidated financial statements 2016 2015 (Restated)

Unit : Baht Separate financial statements 2016 2015 (Restated)

48,090,338,376

34,257,147,110

41,072,947,879

30,821,088,376

26,252,997,792 17,704,749,904 (155,090) 997,239 293,224,541 249,908,642 6,337,356 -

25,261,125,822 13,149,472,722 (14,590) 851,923 265,979,681 236,429,935 6,337,356 3,014,155

25,222,334,976 17,704,749,904 (155,090) 997,239 874,894 232,349,691 6,337,356 -

24,212,338,221 13,149,472,722 (14,590) 851,923 896,061 219,763,750 6,337,356 -

251,033,307 5,781,620,431 171,142 657,984 4,765,275 (210,626,067) (421,600,612) 1,150,476,167 (345,248,161) (856,738,680) (75,803,108) (473,227,542) (2,749,778,949) (2,706,753,477) (1,477,475,544) 4,195,902,576 37,504,802,298 24,714,897

356,380,953 5,926,443,274 (591,836) 605,512 723,799 (137,364,910) (347,191,727) 1,137,037,387 (1,892,276) 1,587,414,414 10,408,848,250 (140,626,844) (269,418,991) (1,460,422,004) (908,930,197) (1,791,064,573) 4,406,911,230 27,278,816,153 32,103,584

400,131,360 5,781,620,431 171,142 657,984 (210,765,917) (421,600,612) 1,124,782,738 (209,065,513) (872,673,649) (75,803,108) (869,528,803) (1,481,175,000) (15,400,000) (268,508,125) (1,260,494,000) 2,790,773,447 41,998,552,156 -

148,428,385 5,926,443,274 (591,836) 605,512 (14,917,411) (347,191,727) 1,117,306,186 (1,892,276) 419,755,696 10,559,556,081 (140,626,844) (836,085,388) (1,481,175,000) (15,360,660) (57,351,250) (1,372,795,126) 3,016,661,249 32,306,751,120 -

132,195,290,697

119,258,125,312

130,652,111,380

117,638,253,804


131 (TRANSLATION) - 13 ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2016 Notes

CASH FLOWS FROM OPERATING ACTIVITIES (CONTINUE) Changes in operating assets (Increase) Decrease Trade accounts receivable Other accounts receivable Materials and supplies Other current assets Deposit for deferred revenue for electricity compensation Other non-current assets Deferred charges of the lignite mine Changes in operating liabilities Increase (Decrease) Trade accounts payable Other accounts payable Long-term advance receive from related party Other current liabilities Accrued expenses Other non-current liabilities Actual payment on employee benefit Deferred revenue for electricity compensation Provision liabilities for mine reclamation Cash receipts from operating Cash receipts on interest Cash payment on income taxes Net cash from operating activities CASH FLOWS FROM INVESTING ACTIVITIES Net cash receipts (payment) on temporary investments Net cash receipts (payment) on long-term investments Cash receipts on disposal of assets Cash payment on property, plant, equipment, work under construction and intangible assets Cash payment on finance costs for work under construction Cash payment on project development cost for collection Cash receipts from short-term loans to related party Cash payment on short-term loans to related party Cash payment of refund to contribution Cash receipts on deferred income Cash payment on investments in subsidiaries Cash payment on investments in associated company Cash payment on investments in joint ventures Cash receipts from disposal of investments in joint ventures Cash receipts on interest Dividends received from associates Dividends received from subsidiary Dividends received from joint ventures Dividends received from other entities Net cash used in investing activities

b b

6.24

6.9.3, 6.9.4 6.9.4 6.9.3, 6.9.4

Notes to the financial statements are an integral part of these financial statements.

Consolidated financial statements 2016 2015 (Restated)

Unit : Baht Separate financial statements 2016 2015 (Restated)

8,146,467,020 658,101,296 (112,583,255) 502,621,067 (608,115,210) (884,064,619) (5,708,309,521)

836,841,874 677,877,862 1,028,514,949 179,967,438 (4,095,131,924) (440,994,270) (5,857,883,614)

8,228,448,032 (1,397,212) (83,172,294) (43,563,217) (608,115,210) (1,134,326,155) (5,708,309,521)

809,836,272 1,165,007,804 500,574,241 (4,095,131,924) (963,738,147) (5,857,883,614)

4,301,146,271 923,988,137 (11,251,633) (313,692,690) (453,769,415) (1,022,266,776) 438,517,587 31,244,301 5,888,032,560 138,083,323,257 851,881,433 (938,044,323) 137,997,160,367

1,032,079,267 (407,105,896) (7,903,089) (25,631,168) 517,188,500 426,915,534 (813,143,105) 4,165,902,592 37,044,373 (2,745,460,677) 116,512,664,635 807,600,816 (1,747,939,563) 115,572,325,888

4,708,095,719 (551,284,162) (341,810,949) 20,437,644 (1,011,579,359) 438,517,587 31,244,301 3,943,185,204 134,595,296,584 843,996,417 135,439,293,001

771,167,576 300,673,106 522,961,131 (833,670,500) (810,762,545) 4,165,902,592 37,044,373 (4,288,019,635) 113,350,234,169 795,543,140 114,145,777,309

(3,685,467,254) 29,713,583 384,072,430

(1,470,433,918) (6,336,898,491) 465,235,726

(4,425,469,859) 147,027,750 383,484,483

157,004,294 (5,213,750,000) 436,506,247

(49,012,632,916) (997,301,167) (47,528,970) 7,600,000 328,163,765 (6,420,343,116) (7,708,753,399) 714,319,482 1,095,726,385 2,882,894,800 473,227,542 (61,956,308,835)

(34,365,304,265) (429,095,119) (459,668,536) (7,600,000) (3,900,000) 424,596,864 (40,604,840) (6,132,612,794) 13,972,105 901,955,536 1,180,184,864 728,250,136 269,418,991 (45,262,503,741)

(47,466,099,391) (997,301,167) 328,163,765 (5,987,500,000) 497,621,608 869,528,803 1,481,175,000 15,400,000 268,508,125 (54,885,460,883)

(34,194,421,946) (429,095,119) (3,900,000) 424,596,864 (1,746,000,000) 490,282,658 836,085,388 1,481,175,000 15,360,660 57,351,250 (37,688,804,704)


132 (TRANSLATION) - 14 ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2016 Notes

CASH FLOWS FROM FINANCING ACTIVITIES Remittance to the Ministry of Finance Cash receipts from short-term loans from financial institutions Cash payment of short-term loans from financial institutions Cash receipts from bill of exchange payables Cash payment of bill of exchange payables Cash receipts from long-term loans Cash receipts from long-term loan from infrastructure fund Cash payment on long-term loans from related party Decrease in finance lease liabilities-others Decrease in finance lease liabilities-power plants Cash payment of long-term loans Cash payment on long-term loans from infrastructure fund Cash payment on finance costs Cash payment on interest under finance leases-power plants Dividends paid to non-controlling interests of subsidiary Net cash used in financing activities EFFECT FROM FOREIGN EXCHANGE RATE IN CASH AND CASH EQUIVALENTS NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR Notes to the financial statements are an integral part of these financial statements.

6.20

6.31

6.1

Consolidated financial statements 2016 2015 (Restated)

Unit : Baht Separate financial statements 2016 2015 (Restated)

(22,607,244,974) 12,390,000,000 (10,490,000,000) 6,989,162,213 (26,177,235) (60,028,158) (16,120,268,065) (6,842,936,022) (574,871,309) (4,138,399,809) (37,504,802,298) (3,290,934,621) (82,276,500,278)

(25,273,999,326) 24,880,000,000 (25,280,000,000) 2,700,000,000 (5,200,000,000) 2,126,309,581 20,855,000,000 (5,729,032) (12,185,507,661) (9,462,854,794) (4,117,606,983) (27,278,816,153) (1,809,375,459) (60,052,579,827)

(22,607,244,974) 4,400,000,000 (58,921,544) (19,299,882,512) (5,617,010,847) (574,871,309) (2,750,238,752) (41,998,552,156) (88,506,722,094)

(25,273,999,326) 20,855,000,000 (4,201,198) (15,763,807,561) (8,065,858,653) (2,820,351,600) (32,306,751,120) (63,379,969,458)

73,807,025 (6,161,841,721) 72,647,548,544 66,485,706,823

(255,763,034) 10,001,479,286 62,646,069,258 72,647,548,544

(81,748,188) (8,034,638,164) 64,932,129,035 56,897,490,871

23,037,529 13,100,040,676 51,832,088,359 64,932,129,035


(TRANSLATION) - 15 -

133

ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2016 Notes to the Statements of Cash Flows a. Donation Assets EGAT had non-monetary donation assets during the year 2016 and 2015 amounted to Baht 0.15 million and Baht 0.01 million respectively. b. Property, Plant and Equipment, Work under Construction and Intangible Assets Consolidated Financial Statements During the year 2016, EGAT and its subsidiaries purchased property, plant and equipment, work under construction, intangible assets and finance costs for work under construction which total costs were Baht 50,988.65 million. The purchase was paid in cash amounted to Baht 50,009.93 million, which includes the amount of net accounts payable during the year amounted to Baht 947.60 million (Beginning and Ending balance of accounts payable amounted to Baht 2,926.14 million and Baht 3,873.74 million respectively). The remaining amounted to Baht 31.12 million were net revenues from first synchronization of power plants which would deduct the cost of property, plant and equipment, work under construction and intangible assets. During the year 2015, EGAT and its subsidiaries purchased property, plant and equipment, work under construction, intangible assets and finance costs for work under construction which total costs were Baht 35,107.92 million. The purchase was paid in cash amounted to Baht 34,794.40 million, which includes the amount of net accounts payable during the year amounted to Baht 10.90 million (Beginning and Ending balance of accounts payable amounted to Baht 2,915.24 million and Baht 2,926.14 million respectively). The remaining amounted to Baht 302.62 million were net revenues from first synchronization of power plants which would deduct the cost of property, plant and equipment, work under construction and intangible assets. Separate Financial Statements During the year 2016, EGAT purchased property, plant and equipment, work under construction, intangible assets and finance costs for work under construction which total costs were Baht 49,442.12 million. The purchase was paid in cash amounted to Baht 48,463.40 million, which includes the amount of net accounts payable during the year amounted to Baht 947.60 million (Beginning and Ending balance of accounts payable amounted to Baht 2,926.14 million and Baht 3,873.74 million respectively). The remaining amounted to Baht 31.12 million were net revenues from first synchronization of power plants which would deduct the cost of property, plant and equipment, work under construction and intangible assets.


134

(TRANSLATION) - 16 -

During the year 2015, EGAT purchased property, plant and equipment, work under construction, intangible assets and finance costs for work under construction which total costs were Baht 34,937.04 million. The purchase was paid in cash amounted to Baht 34,623.52 million, which includes the amount of net accounts payable during the year amounted to Baht 10.90 million (Beginning and Ending balance of accounts payable amounted to Baht 2,915.24 million and Baht 2,926.14 million respectively). The remaining amounted to Baht 302.62 million were net revenues from first synchronization of power plants which would deduct the cost of property, plant and equipment, work under construction and intangible assets. c. Finance Lease Assets-Power Plants EGAT and its subsidiaries had the finance lease assets-power plants increased by Baht 65,289.61 million during the year 2016 which were equivalent to finance lease liabilities-power plants increased during the year.

Notes to the financial statements are an integral part of these financial statements.


135 (TRANSLATION) - 17 -

ELECTRICITY GENERATING AUTHORITY OF THAILAND AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016

1. General Information Electricity Generating Authority of Thailand (EGAT), which is a juristic person, was established by Electricity Generating Authority of Thailand Act, B.E. 2511 (1968) and subsequent amendments. EGAT’s main business objectives are generating, acquiring, transmission or distribution electric energy, the operation of electric energy business and energy sources deriving from natural resources, and undertaking business concerning electric energy and other businesses concerning or related to the activities of EGAT, or collaborate with other persons for the said activities. Besides, its businesses include production and selling lignite or any chemicals derived from lignite. The head office of EGAT is located at 53 Moo 2, Charansanitwong Road, Bang Kruai, Nonthaburi. 2. Basis of Financial Statements Presentations 2.1 Principles of Financial Statements Preparation The consolidated and the separate financial statements have been prepared in accordance with Thai Financial Reporting Standards under the Accounting Profession Act, B.E. 2547, including interpretations and guidelines promulgated by the Federation of Accounting Professions (FAP). EGAT has presented the financial statements in compliance with the notification of the Department of Business Development “Definition of the abbreviated components required in the financial statements, B.E. 2554”, dated September 28, B.E. 2554, under the third paragraph of section 11 of the Accounting Act, B.E. 2543. These accompanying consolidated and the separate financial statements are prepared based on the assumption that users of these financial statements have an understanding of generally accepted accounting principles and practices used in Thailand. In any case, these accounting principles may differ, in certain aspects, from generally accepted accounting principles used in other countries. The mentioned financial statements have been prepared under the historical cost convention, except explained otherwise as disclosed in Note 3, Significant Accounting Policies. In the Consolidated financial statements, the significant transactions arising between EGAT and subsidiaries are eliminated. Investments in subsidiaries, associates and joint ventures have been presented in the separate financial statements under the cost method. Non-controlling interests are separately disclosed in equity. When materiality, accounting policies of its subsidiaries, associates and joint ventures have been changed to ensure consistency with the accounting policies adopted by EGAT.


136 (TRANSLATION) - 18 -

An English language version of the financial statements has been prepared from the statutory financial statements that were issued in Thai language. In case of conflict or difference in the interpretation between the two languages, the financial statements in Thai language shall prevail. 2.2 Use of Estimates The consolidated and the separate financial statements are prepared in conformity with Thai generally accepted accounting principles in Thailand, which require management to make estimates and assumptions that affect the book value of assets and liabilities in the consolidated and the separate financial statements. Actual results may differ from those estimates and assumptions. 3. Significant Accounting Policies 3.1 Cash and Cash Equivalents Cash and cash equivalents include cash, cash in current accounts, saving accounts and short term fixed deposits not more than 3 months including promissory notes or bills of exchange with maturity of 3 months or less which EGAT has fully accessed without commitment. 3.2 Temporary Investments Temporary investments of EGAT has followed to the regulations of the Ministry of Finance regarding accounting and finance of state owned enterprise B.E. 2548 section 2 of finance which defined state owned enterprise to deposit its money with commercial banks that also are state owned following to the budgeting law. If there is remaining liquidity or desire to manage remaining liquidity to gain higher reward than deposit with state owned banks following to the budgeting law of state owned enterprise, it is possible to invest in short term financial instruments issued by the Ministry of Finance or financial institutions of government. 3.3 Trade Accounts Receivable and Other Accounts Receivable Accounts receivable are stated at net realizable value. The allowance for doubtful accounts is estimated by percentage of the overdue, which have been based on historical results of collection and the present events pertaining to accounts receivable at the statements of financial position date. According to the regulations of the Ministry of Finance regarding accounting and finance of state owned enterprise B.E. 2548, which amended the regulations of the Ministry of Finance regarding accounting and finance of state owned enterprise B.E. 2520, the allowance for doubtful accounts are stated as follows:


(TRANSLATION) - 19 -

137

3.3.1 Trade accounts receivable exclude of government agencies and state enterprises Overdue period Percentage of allowance for doubtful accounts Over 6 months - 1 year 50 Over 1 year 100 3.3.2 Other accounts receivable (exclude accrued revenues and prepaid expenses), which the overdue period is over 1 year, the percentage of allowance for doubtful accounts is 100. 3.4 Materials and Supplies 3.4.1 Fuel oil for each power plant is stated at the weighted average cost method. 3.4.2 Lignite is stated at the weighted average cost method. 3.4.3 Spare parts for each power plant and mine equipment are stated at the weighted average cost method less allowance for obsolescence of stocks designed to write off the parts on a straight-line method over the useful lives of the main equipment. Spare parts for each power plant under materials and supplies-net item are namely the spare parts and equipment which are used in power plants maintenance. The portion of main spare parts and equipment for power plants, which has useful life over 1 year, is stated in equipment for power plants under property, plant and equipment item. Spare parts for mine equipment are namely component, spare parts and supplies for mine equipment maintenance such as spare parts for 85 ton truck, excavator and engine belt system. However, useful lives over 1 year and reserved spare parts for mine equipment are stated under property, plant and equipment item. 3.4.4 General materials and supplies are stated at the weighted average cost method less allowance for obsolescence of stocks designed, which have not moved for 6 months and above. The allowance is calculated at the following rates: No movement within 6 -18 months Over 18 - 30 months Over 30 - 48 months Over 48 - 60 months Over 60 months

Percentage of allowance for obsolescence of stocks 10 30 50 75 100


138 (TRANSLATION) - 20 -

General materials and supplies consist of fuel oil for vehicle and machine, general spare parts and office suppliers for operation. 3.5 Derivative Assets and Derivative Liabilities Derivatives have initially realized based on the fair value at the statements of financial position date. Gain or loss from the change of fair value are realized in statements of income of that period. At the statements of financial position date, the fair value of forward foreign exchange contracts, cross currency and interest rate swap contracts, currency swap contracts and interest rate swap contracts are calculated by financial institutions, which are the contractors of EGAT. 3.6 Investments in Subsidiaries, Associates and Joint Ventures 3.6.1 Investments in subsidiaries Investments in subsidiaries of EGAT have been presented in the separate financial statements under the cost method. Investments in subsidiaries of EGAT and its subsidiaries have been eliminated together with the equity interests in the consolidated financial statements preparation. A list of subsidiaries of EGAT and its subsidiaries is set out in Note 6.9.1 and 6.9.2 respectively. Although EGAT owned Ratchaburi Electricity Generating Holding Public Company Limited (RATCH) and EGAT Diamond Service Co., Ltd., only 45% of the total fully paid-up common share, EGAT has effective control over so that they are subsidiaries of EGAT according to Thai Financial Reporting Standards which must prepare the consolidated financial statements. 3.6.2 Investments in associates Investment in associate of EGAT has been presented in the separate financial statements under the cost method. Investments in associates of EGAT and its subsidiaries have been presented in the consolidated financial statements under the equity method. respectively.

A list of associates of EGAT and its subsidiaries is set out in Note 6.9.1 and 6.9.2

3.6.3 Investments in joint ventures Investment in joint ventures of EGAT has been presented in the separate financial statements under the cost method. Investments in joint ventures of EGAT and its subsidiaries have been presented in the consolidated financial statements under the equity method. A list of joint ventures of EGAT and its subsidiaries is set out in Note 6.9.1 and 6.9.2 respectively.


139 3.7 Investments in Financial Securities

(TRANSLATION) - 21 -

Investments in financial securities of EGAT comprise of held-to-maturity investments and available-for-sale securities investments. 3.7.1 Held-to-maturity investments are investments with maturity period. The bearers intend and are able to hold to maturity date. It has been included in the current assets and disclosed in cash and cash equivalents and temporary investments in the case of the maturity date of investments is more than 3 months but not more than 1 year. Held-to-maturity investments are stated in the statements of financial position at amortized cost less impairment loss of investments. The difference between purchased prices and maturity value will be amortized using the effective rate of interest method over the maturity of the investments. 3.7.2 Available-for-sale securities investments are investments held with no identifiable time and may sell for enhancing liquidity or when interests rate change. Available-for-sale securities investments are stated at fair value. Unrealized gain (loss) from value changes is recognized separately in the equity. When there are sales of available-for-sale securities investments, accumulated changes in fair value are recognized in the statements of income and disclosed in gain (loss) from sale of investments. Investments in financial securities of EGAT is in compliance with the regulations of the Ministry of Finance about Accounting and Finance of state owned enterprise, B.E. 2548 section 2 which required the state owned enterprises who want to manage liquidity may elect to invest in short-term financial instruments issued by the Ministry of Finance or government financial institutions. 3.8 Property, Plant and Equipment Property, Plant and equipment are stated at cost on the date of acquisition or completion of construction less accumulated depreciation and allowance for impairment. Depreciation is calculated on the straight-line method in order to reduce the book value of each type of assets over the estimated useful lives with residual value of one Baht except the land which has infinite useful lives. The estimates of useful lives of EGAT’s assets are as follows: Years Structures Reservoirs and dams

3 years - 40 years 6 years 8 months - 75 years


140

(TRANSLATION) - 22 -

Power plants Equipment for power plants Control system Transmission system Communication system Coal handling system Machinery Large-sized spare parts for mine equipment Vehicles Others

5 3 3 3 5 10 5 8 5 3

Years years years years years years years years years years years

-

30 25 25 40 25 25 10

years years years years years years years

- 12 years - 10 years

The estimate of useful lives for power plants of subsidiaries is stated according to the power purchase agreement. Depreciation of the Srinagarind, Bang Lang, Vajiralongkorn, Rajjaprabha and Pak Mun dams are included in the statements of income only to the extent that they relate to power generation. The remaining portion relating to irrigation is deducted from capital contribution for supporting construction of those dams. When the asset was disposed, EGAT recorded to write off the asset with accumulated depreciation and recognized gain (loss) on disposal of asset in the statements of income. The cost of major inspection was recognized as the part of property, plant and equipment and was amortized according to the estimated useful lives. The useful lives of major inspection fee are estimated under type of major inspection fee and power plants as follows: Type of Major Inspection Fee Major Overhaul : MO

Minor Inspection : MI

Type of Power Plants

Useful lives (Year)

Useful lives (Year)

- Hydro Power Plants

6 - 12

2-4

- Thermal Power Plants

4-6

2

- Combined Cycle Power Plants

2-6

2-3

- Gas Turbine Power Plants

4-8

1-4

8

2

- Lignite Power Plants


141 (TRANSLATION) - 23 -

Besides, cost of power plants commissioning after deduction of revenue from electric energy during power plants commissioning are recorded as the part of property, plant and equipment in work under construction item. 3.9 Assets and Liabilities under Finance Lease Agreements Assets and liabilities under finance lease agreements are stated at the lower of fair values at inception or present values of the minimum lease payments less accumulated depreciation. A portion of lease payments is recognized as financial expenses and the remainder is deducted from the principle over the lease periods. Depreciations of those leased assets are calculated on the straight-line method over the estimated useful lives of each type of assets. In case the ownership of the assets is not transferred to the lessee at the end of the lease periods, depreciations are based on the shorter of the useful lives of the assets or the lease period. Determining whether an arrangement is, or contains, a lease is based on the substance of the arrangement and requires an assessment that the arrangement meets the following criteria before the classification of leases. 1. Fulfillment of the arrangement is dependent on the use of a specific asset and 2. The agreement conveys a right to use the asset. Determining whether a lease is a finance lease depends on the substance of the transaction rather than the form of the contract. Lease will be classified as a finance lease, if the arrangement represents individually or in combination situations as follows: 1. The lease transfers ownership of the asset to the lessee by the end of the lease term; 2. The lessee has the option to purchase the asset at a price that is expected to be sufficiently lower than the fair value at the date the option becomes exercisable for it to be reasonably certain, at the inception of the lease, that the option will be exercised; 3. The lease term is for the major part of the economic life of the asset even if title is not transferred; 4. At the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset; and 5. The leased assets are of such a specialized nature that only the lessee can use them without major modifications.


142 3.10 Intangible Assets

(TRANSLATION) - 24 -

3.10.1 Land rights The land rights under transmission line have infinite useful lives because their future economic benefits are uncertain. Other land rights will be amortized according to the certain useful lives. 3.10.2 Computer software rights and software license Computer software rights of EGAT are amortized as expenses over the expected useful lives within 5-10 years. The software license is amortized over the useful life of the rights granted. 3.10.3 Royalty on state property service In 1990, with the approval of the Ministry of Finance, EGAT has been entitled to use land and building surrounding the Sirikit dam, which are state property without charge and EGAT recognized cost of dam in portion that use for generating electric power and surplus from Royalty on State Property Service as a Royalty on State Property Service account. It is recognized as expenses and written off from the Royalty on State Property Service. The balance has been amortized within 59 years which is the remainder estimated useful life of the Sirikit dam. 3.10.4 Transmission system connection rights Transmission system connection rights are amortized based on a straight-line method over the expected useful lives in 8 years. 3.10.5 Project development rights The incurred costs on development projects are recognized as intangible assets when there are obvious possibilities that the projects will be succeeded. The cost on development projects that has been capitalized is amortized from commencement of the commercial operation based on a straight-line method over the period of its expected benefit. 3.10.6 Research and development expenditure Research and development expenditure is divided into 2 phases according to phase of activities as below: 1. Expenditure on research phase includes the expenditure of experiment to acquire new knowledge and understanding on scientific or technical. Gain or loss will be recognized when it is occurred. 2. Expenditure on development phase is related to a new product and process work plan, design or improvement. It will be recognized as an asset when the development cost can be reliably measured or the product or process has the commercial and technological feasibility as well as generate economic benefits. However, EGAT must have the intention and adequate resource to apply the gained knowledge to achieve the development so that the asset can be utilized or sold.


(TRANSLATION) - 25 -

The development expenditure which will be recognized as an asset consists of cost of materials, labor and others which directly attributed to the preparation of asset for its intended use and borrowing cost. The development expenditure, recognized as asset, is stated at cost less accumulated amortization. In case the prototype asset can be used for operation, EGAT will separate cost of tangible asset from intangible asset in order to classify tangible asset as property, plant and equipment according to type of asset. 3.11 Goodwill Goodwill represents the excess of the cost of acquisition of the group of subsidiaries over the fair value of the Group’s share of the identified net assets of the acquired subsidiary, joint venture or associate at the acquisition date. Goodwill is measured at cost less accumulated impairment losses. Goodwill has been tested for impairment where the carrying amount of the Group’s assets is reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, the assets recoverable amounts are estimated. For goodwill, the recoverable amount is estimated at each reporting date, when indicators of impairment are identified. 3.12 Project Development Cost for Collection Project development cost for collection of subsidiary will record as an asset when the Ministry of energy approved the principle of investment project. In any case, if Board of Directors consider and approve the termination of the project, the entity will write off the project development cost for collection which was recognized as an asset and recognize it immediately as an expense in that period. 3.13 Deferred Charges of the Lignite Mine 3.13.1 Overburden removal costs The costs of overburden removal expended in each year are calculated by multiply the quantity of lignite extracted from the mine in that period by 6.09 (the stripping ratio is 6.09:1, which is the ratio of the overburden bears to the total economically lignite) and multiply by the average cost per cubic metre of overburden removed. In case the actual stripping ratio in each period is more than 6.09, the excess is recorded as the deferred charges. However, the overburden removal costs must not exceed the actual expenses. 3.13.2 Minerals resource exploration and preliminary development costs Minerals resource exploration and preliminary development costs are recognized as expenses for the year in which they are incurred. However, any exploration done as a part of a power development plan or an area to expand the mine is recognized as deferred charges and amortization is calculated based on the ratio of deferred charges to the total volume of lignite that can be utilized and multiplied by the quantity of lignite extracted in that period.

143


144 3.13.3 Resettlement costs

(TRANSLATION) - 26 -

Resettlement costs expended in each year are calculated based on the total actual resettlement costs divided by the total lignite mineable reserves over the useful lives of the power plants and multiplied by the quantity of lignite extracted during the year. The resettlement costs in areas which are not mined for lignite will be recognized as expenses in the period as incurred. 3.13.4 Mineral patent costs Mineral patent costs paid as an extra to the government are calculated by 0.1% of the total mineral value, each of them has value exceeding Baht 50 million. (Mineral fields which are less than or equivalent to value Baht 50 million are exempted from such patent costs.) Each patent is granted a period of 25 years. Mineral patent costs are recognized as deferred charges and amortized over the period of patent. 3.14 Foreign Currency Foreign currency transactions are translated into Thai Baht using the Bank of Thailand’s reference exchange rate prevailing at the transaction date. Assets and liabilities dominated in foreign currency are translated into Thai Baht using the Bank of Thailand’s reference exchange rate prevailing at the end of accounting period. Gain or loss on foreign exchange is recognized as either revenues or expenses for all amounts in that accounting period. 3.15 Employee Benefit Obligations follows:

Employee Benefit Obligations of EGAT and its subsidiaries are measured and recognized as

1. Short-term employee benefits are recognized as expenses in statements of income when incurred. However, short-term employee benefits in case of leave with accumulated compensation are recognized when the services are rendered. 2. Post-employee benefits-defined contribution plans of EGAT and its subsidiaries have jointly established a provident fund which is legally separated from EGAT and its subsidiaries. The fund is monthly contributed by employees, EGAT and its subsidiaries. The contributions will not be recognized as provision liabilities but will be recognized as expenses in the statements of income when incurred. 3. Post-employee benefits-defined benefit plans are determined based on actuarial techniques, using the project unit credit method, in order to determine present value of the obligation, current service cost, past service cost, and net interest which are recognized as liabilities in the statements of financial position and expenses in the statements of income.


145 (TRANSLATION) - 27 -

In case of EGAT has the differences between actual employee benefits payment and actuarial estimation, EGAT will not recognized the differences until the assumptions revision of actuarial estimation are reviewed every 3 years or whether there is any indication. Any actuarial gains and losses are recognized in other comprehensive income. 4. Other long-term employee benefits are determined based on actuarial techniques, using the project unit credit method, in order to determine present value of the obligation, current service cost, past service cost, and net interest. These are recognized as a liability in statements of financial position and expenses in the statements of income. In case of EGAT has the differences between actual employee benefits payment and actuarial estimation, EGAT will not recognized the differences until the assumptions revision of actuarial estimation are reviewed every 3 years or whether there is any indication. Any actuarial gains and losses are recognized in the statements of income immediately. Since employee benefits are expenses that will be allocated to cost of assets, liabilities, cost of electric energy sales, selling and administrative expenses and cost of sales of other goods and services according with employee’s duty, and likewise salary, wage and other benefits practices. 3.16 Provision Liabilities for Mine Reclamation EGAT recognizes provision liabilities for mine reclamation in accordance with the law after EGAT stopped lignite mining in Mae Moh District, Lampang, which will arise in the future. EGAT would estimate mine reclamation expenses based on estimation of total reclamation costs, divided by total expected quantity of extracted lignite over the mining life, multiplied by the quantity of extracted lignite for each period which the estimation of mine reclamation expenses is recognized as expenses in each reporting period. 3.17 Staff AID Fund and Provident Fund EGAT has established the Staff AID Fund to provide welfare for employees after leaving EGAT by contributing to the fund on a monthly basis at the rate of 10% of salaries of its employees being the fund’s members. Contributions are recognized as expense in EGAT’s statements of income in full amount and the accounting transactions of the fund have been consolidated in EGAT’s financial statements. On January 1, 1995, EGAT has set up the Provident Fund in accordance with the Provident Fund Act, B.E. 2530, which the Ministry of Finance prescribed the policy that the state owned enterprises contribute to the Provident Fund at the rate approved by the Ministry of Finance. The employees have the privilege to contribute to the Fund at the minimum rate of 3% of salaries but not more than the combined rate that EGAT contributes to the Fund. EGAT recognizes contributions paid to the provident fund as expenses in the reporting period. In addition, the provident fund is an entity that is legally separated from EGAT.


146 3.18 Deferred Income

(TRANSLATION) - 28 -

3.18.1 Contributions for construction In case cash contributions toward project construction are received from EGAT's parties such as independent power producers and EGAT's direct customers, these contributions will be recognized as assets and deferred contributions transferred to revenues over the period of the power purchase contracts or the useful lives of the related assets. 3.18.2 Income from donation Income from donation is assets and cash received from governments and foreign financial institutions in forms of discount of interest or grants to be used for project development of EGAT as identified by donors, is recorded as deferred income under liabilities. Deferred income is recognized as revenue over the useful lives of fixed assets. In case of cash from donation for normal operation is recognized as revenue according to actual expenditures incurred. 3.19 Revenue from Electric Energy Sales Revenue from electric energy sales is recognized according to metered delivery units at the selling point under the power purchase agreement. Revenue from automatic tariff adjustment (Ft) is recognized according to the occurred Ft revenue in that period which comprised of the actual collected Ft revenue in accordance with the approval of the Energy Regulatory Commission (ERC) and recognized the accrued or surplus Ft revenue, which came from the difference of the calculated Ft price under the formula Ft with the collected Ft price in that period. Deferred revenue for electricity compensation has been occurred from receiving fuel costs or electricity compensation from fuel suppliers or other power producers. However, such compensation has not been approved by the ERC to be included in the tariff structure. EGAT will recognized that compensation as electricity revenue in the period that the ERC has approved it. 3.20 Revenue from Sales of Other Goods and Services 3.20.1 Revenue from sales of other goods such as the revenue from fuel providing to affiliates of EGAT and revenue from sales of Hydrogen gas, distilled water, chemicals and by products from generating electricity. It is recognized as income upon the delivery of products and when the significant risks and rewards of ownership are transferred to the customers. 3.20.2 Revenue from services such as revenue from operation and maintenance services for power plants, communications system and telecommunication services are recognized as income by percentage of completion at the statements of financial position date.


3.21 Interest Income

(TRANSLATION) - 29 -

Interest income is recognized based on proportion of time basis and effective rate of return on assets. 3.22 Finance Costs Finance costs include interest expenses, commitment charges and other expenses on long term loans. Interest expenses of long term loans for acquisition of non-current assets that are under construction are recognized as capitalized, while after the completion of construction period are recognized as expenses. Interest expenses on loans for working capital are recognized as expenses in the period they incurred. 3.23 Related Parties Related parties refer to individuals or enterprises, which directly or indirectly manage or control EGAT or are controlled by EGAT or are under common control, including subsidiaries and fellow subsidiaries. Besides, related parties refer to individuals or enterprises, including associate and shareholder which have directly or indirectly vote and significant influence to EGAT, directors, management or employees of the EGAT. In considering each possible related parties relationship, EGAT attends to the substance of the relationship and not merely the legal form. 3.24 Financial Instruments Financial assets presented in the financial statements include cash and cash equivalents, temporary investments, trade accounts receivable-others, and trade accounts receivable-related parties. Financial liabilities presented in the financial statements include trade accounts payable-others, trade accounts payable-related parties, other accounts payable and loans. The accounting policies applied to those particular items are separately disclosed in the individual policy statements associated with them. EGAT uses the financial instruments to reduce foreign currency risk and fluctuations in interest rate. The main derivative financial instruments consisted of forward foreign exchange contracts, cross currency and interest rate swap agreements and cash flow hedge. Forward foreign exchange contracts The forward foreign exchange contracts are financial instruments to protect against the risk of exchange rate fluctuations which are agreements enabling EGAT to buy a specific amount of foreign currency at a pre-agreed rate on a specified date. Accounts receivable and payable from the forward foreign exchange contracts are translated into functional currency at the exchange rate ruling on the statements of financial position date. Unrealized gain or loss on foreign currency translation will be recorded as gain or loss on changes in the fair value of derivatives in the statements of income and recognized differences that occurred in the statements of income when the forward foreign exchange contracts are due.

147


148 (TRANSLATION) - 30 -

Cross currency and interest rate swap agreements The cross currency and interest rate swap agreements are financial instruments to protect against the risk of fluctuations in foreign exchange rate and interest rate associated with foreign currency borrowings. The swap agreements are not recognized in the financial statements at agreement date but recognized differences in the statements of income on any due date that specified in the contracts. Cash flow hedge Cash flow hedge is a hedging instrument of the exposure to variability in cash flows that is attributable to a particular risk associated with assets or liabilities. The effective gain or loss on the hedging instrument shall be recognized in other comprehensive income, and the ineffective gain or loss on the hedging instrument shall be recognized as other incomes or expenses in the statements of income. 3.25 Capital Risk Management The subsidiary’s objectives of capital management are to safeguard its ability to continue operating to provide returns for shareholders, to be beneficial for other stakeholders and to maintain proper capital structure to reduce the cost of capital. 3.26 Operating Segments Disclosure EGAT and its subsidiaries have adopted Thai Financial Reporting Standard No.8, Operating Segments. The Operating Segments Disclosure is reported on the basis of internal reports of EGAT and its subsidiaries that are received and regularly reviewed by Chief Operating Decision Maker (CODM) in order to allocate resources to the segment and assess its performance. In addition, CODM of EGAT is board of directors of EGAT. EGAT and its subsidiaries engage in the single operating segment which is generating, acquiring, transmission or distribution electric energy, including other business concerning or related to the main activities of EGAT or joint arrangements with other parties to operate such activities. Thus, overall revenues, income from operations and assets presented in the financial statements are considered as operating segment reporting.


(TRANSLATION) - 31 -

4. Thai Accounting Standards (TASs), Thai Financial Reporting Standards (TFRSs), Thai Standing Interpretations and Thai Financial Reporting Interpretations promulgated by the Federation of Accounting Professions (FAP) under the Royal Patronage of his Majesty the King. Effective for accounting periods beginning on or after January 1, 2017 -

Thai Accounting Standard No. 1 (revised 2016)

Presentation of Financial Statements

-

Thai Accounting Standard No. 2 (revised 2016)

Inventories

Thai Accounting Standard No. 7 (revised 2016)

Statement of Cash Flows

Thai Accounting Standard No. 8 (revised 2016)

Accounting Policies, Changes in Accounting Estimates and Errors

-

Thai Accounting Standard No. 10 (revised 2016)

Events after the Reporting Period

-

Thai Accounting Standard No. 11 (revised 2016)

Construction Contracts

-

Thai Accounting Standard No. 12 (revised 2016)

Income Taxes

-

Thai Accounting Standard No. 16 (revised 2016)

Property, Plant and Equipment

-

Thai Accounting Standard No. 17 (revised 2016)

Leases

-

Thai Accounting Standard No. 18 (revised 2016)

Revenue

Thai Accounting Standard No. 19 (revised 2016)

Employee Benefits

Thai Accounting Standard No. 20 (revised 2016)

Accounting for Government Grants and Disclosure of Government Assistance

-

Thai Accounting Standard No. 21 (revised 2016)

The Effects of Changes in Foreign Exchange Rates

-

Thai Accounting Standard No. 23 (revised 2016)

Borrowing Costs

Thai Accounting Standard No. 24 (revised 2016)

Related Party Disclosures

Thai Accounting Standard No. 26 (revised 2016)

Accounting and Reporting by Retirement Benefit Plans

-

Thai Accounting Standard No. 27 (revised 2016)

Separate Financial Statements

Thai Accounting Standard No. 28 (revised 2016)

Investments in Associates and Joint Ventures

Thai Accounting Standard No. 29 (revised 2016)

Financial Reporting in Hyperinflationary Economies

-

Thai Accounting Standard No. 33 (revised 2016)

Earnings per Share

-

Thai Accounting Standard No. 34 (revised 2016)

Interim Financial Reporting

Thai Accounting Standard No. 36 (revised 2016)

Impairment of Assets

Thai Accounting Standard No. 37 (revised 2016)

Provisions, Contingent Liabilities and Contingent Assets

-

-

-

-

-

149


150

(TRANSLATION) - 32 -

Thai Accounting Standard No. 38 (revised 2016)

Intangible Assets

-

Thai Accounting Standard No. 40 (revised 2016)

Investment Property

Thai Accounting Standard No. 41 (revised 2016)

Agriculture

Thai Accounting Standard No. 104 (revised 2016)

Accounting for Troubled Debt Restructuring

Thai Accounting Standard No. 105 (revised 2016)

Accounting for Investments in Debt and Equity Securities

Thai Accounting Standard No. 107 (revised 2016)

Financial Instruments: Disclosure and Presentation

Thai Financial Reporting Standard No. 2 (revised 2016)

Share-based Payment

Thai Financial Reporting Standard No. 3 (revised 2016)

Business Combinations

-

Thai Financial Reporting Standard No. 4 (revised 2016)

Insurance contracts

Thai Financial Reporting Standard No. 5 (revised 2016)

Non-current Assets Held for Sale and Discontinued Operations

Thai Financial Reporting Standard No. 6 (revised 2016)

Exploration for and Evaluation of Mineral Resources

Thai Financial Reporting Standard No. 8 (revised 2016)

Operating Segments

Thai Financial Reporting Standard No. 10 (revised 2016)

Consolidated financial statements

Thai Financial Reporting Standard No. 11 (revised 2016)

Joint Arrangements

Thai Financial Reporting Standard No. 12 (revised 2016)

Disclosure of Interest in Other Entities

-

Thai Financial Reporting Standard No. 13 (revised 2016)

Fair Value Measurement

Thai Standing Interpretation No. 10 (revised 2016)

Government Assistance-No Specific Relation to Operating Activities

-

Thai Standing Interpretation No. 15 (revised 2016)

Operating Leases-Incentives

Thai Standing Interpretation No. 25 (revised 2016)

Income Taxes-Changes in the Tax Status of an Entity or its Shareholders

Thai Standing Interpretation No. 27 (revised 2016)

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

-

-

-

-

-

-

-

-

-

-

-

-

-

-


(TRANSLATION) - 33 -

Thai Standing Interpretation No. 29 (revised 2016)

Service Concession Arrangements: Disclosures

Thai Standing Interpretation No. 31 (revised 2016)

Revenue-Barter Transactions Involving Advertising Services

-

Thai Standing Interpretation No. 32 (revised 2016)

Intangible Assets-Web Site Costs

Thai Financial Reporting Interpretation No. 1 (revised 2016)

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Thai Financial Reporting Interpretation No. 4 (revised 2016)

Determining Whether an Arrangement Contains a Lease

Thai Financial Reporting Interpretation No. 5 (revised 2016)

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Thai Financial Reporting Interpretation No. 7 (revised 2016)

Applying the Restatement Approach under TAS 29 (revised 2016) Financial Reporting in Hyperinflationary Economies

Thai Financial Reporting Interpretation No. 10 (revised 2016)

Interim Financial Reporting and Impairment

Thai Financial Reporting Interpretation No. 12 (revised 2016)

Service Concession Arrangements

Thai Financial Reporting Interpretation No. 13 (revised 2016)

Customer Loyalty Programmes

Thai Financial Reporting Interpretation No. 14 (revised 2016)

TAS 19 (revised 2016)-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

Thai Financial Reporting Interpretation No. 15 (revised 2016)

Agreements for the Construction of Real Estate

Thai Financial Reporting Interpretation No. 17 (revised 2016)

Distributions of Non-cash Assets to Owners

-

Thai Financial Reporting Interpretation No. 18 (revised 2016)

Transfers of Assets from Customers

Thai Financial Reporting Interpretation No. 20 (revised 2016)

Stripping Costs in the Production Phase of a Surface Mine

Thai Financial Reporting Interpretation No. 21

Levies

-

-

-

-

-

-

-

-

-

-

-

-

-

The management of EGAT has assessed and determined the potential impact of adopting Thai Accounting Standards (TASs), Thai Financial Reporting Standards (TFRSs), Thai Standing Interpretations and Thai Financial Reporting Interpretations and has concluded that there will have no material impact on the financial statements.

151


152

(TRANSLATION) - 34 -

5. The Effects of Adjustment on Financial Statements of EGAT, Subsidiaries, Associates and Joint Ventures Adjustment of financial statements and reclassification EGAT has adjusted the consolidated and separate financial statements by adjusting transactions involved in finance lease-power plants due to retrospective contract termination and retrospective error restatement in financial statements of subsidiaries’s associates. Likewise, subsidiaries had some reclassifications in accordance with items presented in financial statements for the year ended December, 2016. The Effects of consolidated and separate statements of financial position as at December 31, 2015, consolidated and separate statements of income for the year ended December 31, 2015, consolidated statements of comprehensive income for the year ended December 31, 2015 and balance brought forward of consolidated and separate statements of changes in equity for the year ended December 31, 2016 are summarized as follows: Unit : Million Baht

Consolidated financial statements Before restated Statements of financial position as at December 31, 2015 Investments in associates Finance lease assets-power plants Current portion of finance lease liabilities -power plants

Restated

As restated

20,862.95 285,272.61

67.92 (200.48)

20,930.87 285,072.13

14,576.95

(15.76)

14,561.19

Finance lease liabilities-power plants

250,600.76

(225.56)

250,375.20

Retained earnings-unappropriated Other components of equity

256,438.98

91.54

256,530.52

1,283.28

17.22

1,300.50

3,399.95

17.45

3,417.40

1,409.72

50.70

1,460.42

444,390.68 12,030.60 31,697.89

9.05 (20.27) (12.17)

444,399.73 12,010.33 31,685.72

32,757.88

91.54

32,849.42

Statements of income for the year ended December 31, 2015 Revenues Other revenues Share of profit from investments in associates Expenses Cost of electric energy sales Other expenses Finance costs Profit for the year Profit for the year


153 (TRANSLATION) - 35 -

Unit : Million Baht Consolidated financial statements

Before restated and

As restated Restated

Reclassified

reclassified

and reclassified

Statements of comprehensive income for the year ended December 31, 2015 Exchange rate differences from currency translation Loss on cash flow hedges Share of other comprehensive income of associates that may be reclassified to profit or loss in subsequent periods Other comprehensive income (loss) for the year-net of taxes

101.67 (117.77)

9.61 7.61

(85.92) 110.16

25.36 -

780.63

-

(24.24)

756.39

(76.87)

17.22

-

(59.65)

256,438.98

91.54

-

256,530.52

(1,034.84) (223.24)

9.61 7.61

(156.35) 215.63

(1,181.58) -

1,011.76 380,564.43

108.76

(59.28) -

952.48 380,673.19

(1,129.07) (105.47)

-

(70.43) 105.47

(1,199.50) -

250.86

-

(35.04)

215.82

Statements of changes in equity as at January 1, 2016 Retained earnings-unappropriated Exchange rate differences from currency translation Loss on cash flow hedges Share of other comprehensive income (loss) of associates Total equity Statements of changes in equity as at January 1, 2015 Exchange rate differences from currency translation Loss on cash flow hedges Share of other comprehensive income (loss) of associates


154 (TRANSLATION) - 36 -

Unit : Million Baht Separate financial statements

Before restated Statements of financial position as at December 31, 2015 Finance lease assets-power plants Current portion of finance lease liabilities-power plants Finance lease liabilities-power plants Retained earnings-unappropriated

Restated

As restated

285,272.61 17,772.50 275,596.01 222,404.36

(200.48) (15.76) (225.56) 40.84

285,072.13 17,756.74 275,370.45 222,445.20

4,875.79

14.92

4,890.71

443,972.49 11,016.18 35,335.58

9.05 (22.80) (12.17)

443,981.54 10,993.38 35,323.41

30,780.25

40.84

30,821.09

222,404.36 309,942.30

40.84 40.84

222,445.20 309,983.14

Statements of income for the year ended December 31, 2015 Revenues Other revenues Expenses Cost of electric energy sales Other expenses Finance costs Profit for the year Profit for the year Statements of changes in equity as at January 1, 2016 Retained earnings-unappropriated Total equity


155 6. Supplementary Information 6.1 Cash and Cash Equivalents comprise

(TRANSLATION) - 37 -

Unit : Million Baht Consolidated financial statements Cash on hand Cash in banks current and saving accounts Fixed deposits not more than 3 months Treasury bills not more than 3 months Fixed deposit receipts Total

Dec 31, 16

Dec 31, 15

Dec 31, 16

Dec 31, 15

8.15 37,891.67 25,368.09 3,217.80

7.92 35,984.14 32,347.17 2,979.86 1,328.46

7.69 31,889.80 25,000.00 -

7.21 33,795.94 28,149.12 2,979.86 -

66,485.71

72,647.55 5

56,897.49

64,932.13

6.2 Temporary Investments comprise

Unit : Million Baht Consolidated financial statements

Fixed deposits more than 3 months but not more than 12 months Fixed deposit receipts Debenture Investments in trading securities Total

Separate financial statements

Separate financial statements

Dec 31, 16

Dec 31, 15

Dec 31, 16

Dec 31, 15

25,003.78 8,644.87 23.00 482.47

25,886.43 4,038.39 60.00 418.30

24,401.60 4,000.00 -

23,869.30 -

34,154.12

30,403.12

28,401.60

23,869.30


156 (TRANSLATION) - 38 -

6.3 Trade Accounts Receivable-Others comprise

Unit : Million Baht Consolidated financial statements

Separate financial statements

Dec 31, 16

Dec 31, 15

Dec 31, 16

Dec 31, 15

Receivable from electric energy sales Metropolitan Electricity Authority Provincial Electricity Authority Others

23,133.11 27,206.71 5,647.20

25,992.83 31,115.25 5,186.34

23,133.11 27,206.71 5,647.20

25,992.83 31,115.25 5,186.34

Services and others receivable

55,987.02 729.35

62,294.42 809.56

55,987.02 286.28

62,294.42 270.93

56,716.37

63,103.98

56,273.30

62,565.35

(48.35)

(47.83)

(48.35)

(47.83)

56,668.02

63,056.15

56,224.95

62,517.52

Total Less : Allowance for doubtful accounts Balance

Trade accounts receivable-others can be analyzed by categories and outstanding period as follows:

Outstanding period Undue portion Overdue not more than 6 months Overdue more than 6 months to 1 year Overdue more than 1 year Total Less : Allowance for doubtful accounts Balance

Electric energy sales 51,679.05 264.14 1,295.94 2,747.89 55,987.02 55,987.02

Unit: Million Baht Consolidated financial statements Service and Total others Dec 31, 16 Dec 31, 15 674.94 52,353.99 60,291.46 2.20 266.34 1,781.25 0.32 1,296.26 0.54 51.89 2,799.78 1,030.73 729.35 56,716.37 63,103.98 (48.35) (48.35) (47.83) 681.00 56,668.02 63,056.15


157 (TRANSLATION) - 39 -

Outstanding period Undue portion Overdue not more than 6 months Overdue more than 6 months to 1 year Overdue more than 1 year Total Less : Allowance for doubtful accounts Balance

Electric energy sales 51,679.05 264.14 1,295.94 2,747.89 55,987.02 55,987.02

Unit: Million Baht

Separate financial statements Service and Total others Dec 31, 16 Dec 31, 15 233.76 51,912.81 59,760.40 1.26 265.40 1,773.68 0.32 1,296.26 0.54 50.94 2,798.83 1,030.73 286.28 56,273.30 62,565.35 (48.35) (48.35) (47.83) 237.93 56,224.95 62,517.52

6.4 Related Parties Transactions Related parties of EGAT as at December 31, 2016 are as follows: Company

EGAT International Co., Ltd. EGAT Diamond Service Co., Ltd. Ratchaburi Electricity Generating Holding Pcl. District Cooling System and Power Plant Co., Ltd. Electricity Generating Pcl. Ratchaburi Electricity Generating Co., Ltd. Ratchaburi Energy Co., Ltd. RATCH-Lao Services Co., Ltd. RH International Corporation Ltd. RATCH O&M Co., Ltd. Tri Energy Co., Ltd. (In process of liquidation) Ratchaburi Alliances Co.,Ltd. Khanom Electricity Generating Co., Ltd. EGCO Engineering and Services Co., Ltd. Gulf Electric Pcl. BLCP Power Co., Ltd.

Country of Incorporation/ Nationality Thailand Thailand Thailand Thailand

Relationship

Subsidiary, EGAT has 100% shareholding Subsidiary, EGAT has 45% shareholding Subsidiary, EGAT has 45% shareholding Joint venture of EGAT, EGAT has 35% shareholding

Thailand Thailand Thailand Lao PDR Thailand Thailand Thailand

Associate, EGAT has 25.41% shareholding Subsidiary of Ratchaburi Electricity Generating Holding Pcl. Subsidiary of Ratchaburi Electricity Generating Holding Pcl. Subsidiary of Ratchaburi Electricity Generating Holding Pcl. Subsidiary of Ratchaburi Electricity Generating Holding Pcl. Subsidiary of Ratchaburi Electricity Generating Holding Pcl. Subsidiary of Ratchaburi Electricity Generating Holding Pcl.

Thailand Thailand Thailand Thailand Thailand

Subsidiary of Ratchaburi Electricity Generating Holding Pcl. Related party of EGAT Related party of EGAT Related party of EGAT Related party of EGAT


158 Company

Hongsa Power Co., Ltd. Phu Fai Mining Co., Ltd. Ratchaburi Power Co., Ltd. Nava Nakorn Electricity Generating Co., Ltd. RH International (Mauritius) Corporation Ltd. RH International (Singapore) Corporation Ltd. RATCH China Power Co., Ltd. RATCH-Australia Corporation Ltd. Mount Emerald Wind Farm Pty Ltd. Nam Ngiep1 Power Co., Ltd. PT Adaro Indonesia

(TRANSLATION) - 40 -

Country of Incorporation/ Nationality Lao PDR Lao PDR Thailand Thailand Mauritius

Relationship

Related party of EGAT Related party of EGAT Related party of EGAT Related party of EGAT Related party of EGAT

Singapore Hong Kong Australia Australia Lao PDR Indonesia

Related party of EGAT Related party of EGAT Related party of EGAT Related party of EGAT Related party of EGAT Related party of EGAT

Related Parties Transactions the details are as follows: 6.4.1 Trade accounts receivable-related parties comprise Consolidated financial statements Dec 31, 16 Dec 31, 15 Subsidiaries Joint venture 15.68 7.05 Other related parties 31.63 1,800.45 Total trade accounts receivable-related parties 47.31 1,807.50

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 321.55 496.30 15.68 7.05 31.63 1,800.45 368.86 2,303.80

Trade accounts receivable-related parties can be analyzed by categories and aging schedule as follows: Outstanding period Undue portion Overdue not more than 6 months Total trade accounts receivable-related parties

Consolidated financial statements Dec 31, 16 Dec 31, 15 47.31 1,807.44 0.06 47.31

1,807.50

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 368.86 2,291.84 11.96 368.86

2,303.80


159 6.4.2 Long-term loans to related parties

(TRANSLATION) - 41 -

Long-term loans to related parties in consolidated financial statements are the transactions of the group of EGAT’s subsidiaries comprise of: Unit : Million Baht Consolidated financial statements Dec 31, 16 Dec 31, 15 Long-term loans to related parties 46.95 47.29 Total 46.95 47.29 6.4.3 Trade accounts payable-related parties comprise

Subsidiaries Joint venture Other related parties Total trade accounts payable -related parties

Unit : Million Baht Consolidated financial statements Separate financial statements Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 7,209.08 8,274.11 123.29 134.66 123.29 134.66 11,626.56 8,150.92 11,626.56 8,150.92 11,749.85

8,285.58

18,958.93

16,559.69

6.4.4 Long-term loans from related parties Long-term loans from related parties in consolidated financial statements are the transactions of the group of EGAT’s subsidiaries comprise of:

Long-term loans from related parties Total

Unit : Million Baht Consolidated financial statements Dec 31, 16 Dec 31, 15 1,029.09 1,071.60 1,029.09 1,071.60


160 (TRANSLATION) - 42 -

6.4.5 Revenues and expenses-related parties comprise

Consolidated financial statements 2016 2015

Revenues Revenue from electric energy sales Subsidiary Associate Other related parties 209.97 Revenue from sales of other goods and services Subsidiaries Associate 2.39 Joint venture 90.44 Other related parties 5,091.81 Expenses Cost of electric energy sales Subsidiary Joint venture 825.02 Other related party 17.06 Cost of sales of other goods and services Subsidiaries Associate Joint venture Other related parties

0.23 87.59 4,579.27

Unit : Million Baht Separate financial statements 2016 2015

0.05 377.45

193.34 209.97

203.39 0.05 377.45

0.28 96.84 12,768.41

1,284.93 2.39 90.44 5,091.81

2,594.24 0.28 96.84 12,768.41

1,101.43 388.83

2.02 825.02 17.06

18.56 1,011.43 388.83

0.12 101.51 12,238.44

901.80 0.23 87.59 4,579.27

2,050.38 0.12 101.51 12,238.44

6.4.6 Executives’ remunerations For the year ended December 31, 2016, Executives’ remunerations are as follows:

Directors’ remunerations Meeting remuneration and bonuses

Consolidated financial statements 2016 2015 46.20 46.20

42.58 42.58

Unit : Million Baht Separate financial statements 2016 2015 10.31 10.31

8.78 8.78


161 (TRANSLATION) - 43 -

Management’s remunerations Salaries, bonuses and other short-term employee benefits Post-employee benefit and other long-term employee benefits Total

Consolidated financial statements 2016 2015

Unit : Million Baht Separate financial statements 2016 2015

290.38

286.33

134.24

135.22

19.82 310.20 356.40

20.04 306.37 348.95

3.83 138.07 148.38

4.40 139.62 148.40

6.5 Accrued / Surplus Revenue from Electric Energy Sales according to Automatic Tariff Adjustment (Ft) and Deferred Revenue for Electricity Compensation As at January 1, 2016, EGAT has the surplus revenue from electric energy sales according to automatic tariff adjustment (Ft) in the amount of Baht 7,022.82 million. As at January 13, 2016, Energy Regulatory Commission (ERC) has approved the Ft of wholesale for January - April 2016, which was equivalent to -4.78 satang per unit for MEA and -6.15 satang per unit for PEA. As at May 11, 2016, ERC has approved the Ft of wholesale for May - August 2016, which was equivalent to -32.39 satang per unit for MEA and -30.71 satang per unit for PEA. As at September 7, 2016, ERC has approved the Ft of wholesale for September - December 2016, which was equivalent to -32.25 satang per unit for MEA and -38.85 satang per unit for PEA. However, the actual cost of purchasing fuel and electricity in such period are lower than the estimated Ft calculating formula, so that as of December 31, 2016, EGAT had surplus Ft revenue in the amount of Baht 14,525.61 million. As at January 1, 2016 and December 31, 2016, EGAT recorded deferred revenue for electricity compensation in the amount of Baht 7,552.73 million and Baht 7,991.25 million respectively. Deferred revenue for electricity compensation increased by Baht 438.52 million due to the fact that EGAT received more compensation for the fuel or electricity from fuel suppliers or other electricity producers. Since 2015, the Energy Regulatory Commission (ERC) has made the approval in the meeting 67/2558 (No.377) that deferred revenue for electricity compensation will be presented in non-current liabilities which the deposit for Ft management will be separately presented from cash and cash equivalents. This deposit account is placed restriction that EGAT is not allowed to use for other purposes.


162 6.6 Other Accounts Receivable comprise

Employee accounts receivable Other accounts receivable Less : Allowance for doubtful accounts Total Advances and Prepaid Accrued revenues Input tax Balance

(TRANSLATION) - 44 -

Consolidated financial statements Dec 31, 16 Dec 31, 15 328.94 121.40 197.83 726.33 (11.38) (11.73) 515.39 836.00 3,920.82 5,121.33 553.98 418.11 3,575.14 3,814.71 8,565.33 10,190.15

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 323.40 114.83 168.98 312.43 (11.38) (11.73) 481.00 415.53 3,766.95 4,993.32 114.82 196.35 3,575.14 3,814.71 7,937.91 9,419.91

Consolidated financial statements Dec 31, 16 Dec 31, 15 5,093.58 4,838.48 1,645.41 1,946.72 12,084.01 11,893.96 (6,835.64) (6,586.67) 11,987.36 12,092.49

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 3,946.48 3,761.77 1,645.41 1,946.72 10,136.23 9,874.42 (5,841.26) (5,441.12) 9,886.86 10,141.79

Consolidated financial statements Dec 31, 16 Dec 31, 15 1,128.21 1,731.62 134.90 57.51 1,263.11 1,789.13

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 43.56 43.56 -

6.7 Materials and Supplies comprise

Fuel oil for power plant Lignite stock Spare parts, other materials and supplies Less : Allowance for obsolescence Balance

6.8 Other Current Assets comprise

Pledged bank deposits Others Balance

EGAT’s subsidiary had pledged bank deposits amount to USD 31.64 million or approximately amount to Baht 1,128.21 million to pledge outstanding investment for Nam Ngiep 1 Power Co., Ltd.


163 (TRANSLATION) - 45 -

6.9 Investment in Subsidiaries, Associates and Joint Ventures 6.9.1 Details of subsidiaries, associate and joint venture of EGAT Company

Country of incorporation/ Nationality

Business

Shareholding (%) Dec 31, 16 Dec 31, 15

Subsidiaries EGAT International Co., Ltd.

Thailand

Investing in electricity generation and

100

100

45

45

45

45

25.41

25.41

35

35

related businesses in foreign countries EGAT Diamond Service Co., Ltd.

Thailand

Gas turbine maintenance including components and spare parts

Ratchaburi Electricity Generating Holding Pcl.

Thailand

Investing in companies with the purpose of electricity generation and supply

Thailand

Generation and supply of electricity

Thailand

Generation and supply of electricity and

Associate Electricity Generating Pcl. Joint venture District Cooling System and Power Plant Co., Ltd.

chilled water

6.9.2 Details of subsidiaries, associates and joint ventures of subsidiaries Company

Country of Business incorporation/ Nationality Direct subsidiaries of subsidiary : Ratchaburi Electricity Generating Holding Pcl. Ratchaburi Electricity Generating Co., Ltd.

Thailand

Generation and supply of electricity

Shareholding (%) Dec 31, 16 Dec 31, 15

100

100

100

100

and investment in electricity business Ratchaburi Energy Co., Ltd.

Thailand

Power plant development and operation and investment in electricity business

RATCH-Lao Services Co., Ltd. RH International Corporation Ltd.

Lao PDR Thailand

Operation and maintenance services Investment in electricity business

100 100

100 100

RATCH O&M Co., Ltd.

Thailand

Operation and maintenance services

100

100

Tri Energy Co., Ltd.

Thailand

Generation and supply of electricity

100

100

Thailand

Investment in electricity business

100

100

(In process of liquidation) Ratchaburi Alliances Co., Ltd.


164 (TRANSLATION) - 46 -

Company

Country of incorporation/ Nationality

Business

Indirect subsidiaries of subsidiary : Ratchaburi Electricity Generating Holding Pcl. RH International (Mauritius) Mauritius Investment in electricity business Corporation Ltd. in foreign country RH International (Singapore) Singapore Investment in electricity business Corporation Ltd. in foreign country RATCH-Australia Corporation Ltd. Australia Power plant development and operation and its subsidiaries and investment in electricity business RATCH China Power Co., Ltd. Hong Kong Investment in electricity business in foreign country RE Solar 1 Co., Ltd. Thailand Generation and supply of electricity CN Biomass Co., Ltd. Thailand Generation and supply of electricity PB Biomass Co., Ltd. Thailand Generation and supply of electricity LP Biomass Co., Ltd. Thailand Generation and supply of electricity

Associated company of subsidiary: EGAT International Co., Ltd. Nam Ngiep1 Power Co., Ltd. Lao PDR Generation and supply of electricity PT Adaro Indonesia Indonesia Generation and supply of coal

Shareholding (%) Dec 31, 16 Dec 31, 15

100

100

100

100

80

80

100

100

100 100 100 100

100 -

30 11.53

30 -

Associates of subsidiary: Ratchaburi Electricity Generating Holding Pcl. First Korat Wind Co., Ltd.

Thailand

Generation and supply of electricity

20

20

K.R. Two Co., Ltd.

Thailand

Generation and supply of electricity

20

20

Perth Power Partnership (Kwinana)

Australia

Generation and supply of electricity

24

24


165 (TRANSLATION) - 47 -

Company

Country of incorporation/ Nationality

Business

Shareholding (%) Dec 31, 16 Dec 31, 15

Joint ventures of subsidiary: Ratchaburi Electricity Generating Holding Pcl. Chubu Ratchaburi Electric Services Co., Ltd.

Thailand

Operation and maintenance services

50

50

South East Asia Energy Ltd. and subsidiary

Thailand

Investment in electricity business

33.33

33.33

Nam Ngum 3 Power Co., Ltd.

Lao PDR

Generation and supply of electricity

25

25

Xe-Pian Xe-Namnoy Power Co., Ltd.

Lao PDR

Generation and supply of electricity

25

25

KK Power Co., Ltd.

Cambodia

Generation and supply of electricity

50

50

Ratchaburi Power Co., Ltd.

Thailand

Generation and supply of electricity

25

25

Nava Nakorn Electricity Generating Co., Ltd.

Thailand

Generation and supply of electricity and steam

40

40

Ratchaburi World Cogeneration Co., Ltd.

Thailand

Generation and supply of electricity and steam

40

40

Solarta Co., Ltd.

Thailand

Generation and supply of electricity

49

49

Solar Power (Korat 3) Co., Ltd.

Thailand

Generation and supply of electricity

40

40

Solar Power (Korat 4) Co., Ltd.

Thailand

Generation and supply of electricity

40

40

Solar Power (Korat 7) Co., Ltd.

Thailand

Generation and supply of electricity

40

40

Songkhla Biomass Co., Ltd.

Thailand

Generation and supply of electricity

40

40

Songkhla Biofuel Co., Ltd.

Thailand

Supply the biomass fuel

40

40

Oversea Green Energy Co., Ltd.

Thailand

Power plant management services

60

60

Berkprai Cogeneration Co., Ltd.

Thailand

Generation and supply of electricity and steam

35

35

Hongsa Power Co., Ltd.

Lao PDR

Generation and supply of electricity

40

40

Phu Fai Mining Co., Ltd.

Lao PDR

Generation and supply of coal

37.50

37.50

RICI International Investment Pte. Ltd.

Singapore

Investment in electricity business in foreign country

60

60


166 (TRANSLATION) - 48 -

6.9.3 Investments in associates and joint ventures in the consolidated financial statements Company Associates Electricity Generating Pcl. Nam Ngiep 1 Power Co., Ltd. PT Adaro Indonesia First Korat Wind Co., Ltd. K.R. Two Co., Ltd. Perth Power Partnership (Kwinana) Total Associates

Unit : Million Baht Shareholding (%) Cost Method Equity Method Dividend Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 25.41 30 11.53 20 20 24

Joint ventures District Cooling System and Power Plant Co., Ltd. 35 Chubu Ratchaburi Electric � Services Co., Ltd. 50 South East Asia Energy Ltd. and its subsidiary 33.33 Nam Ngum 3 Power Co., Ltd. 25 Xe-Pian Xe-Namnoy � Power Co., Ltd. 25 KK Power Co., Ltd. 50 Ratchaburi Power Co., Ltd. 25 Nava Nakorn Electricity� Generating Co., Ltd. 40 Ratchaburi World � Cogeneration Co., Ltd. 40 Solarta Co., Ltd. 49 Solar Power (Korat 3) Co., Ltd. 40 Solar Power (Korat 4) Co., Ltd. 40 Solar Power (Korat 7) Co., Ltd. 40 Songkhla Biomass Co., Ltd. 40 Songkhla Biofuel Co., Ltd. 40 Oversea Green Energy Co., Ltd. 60 Berkprai Cogeneration Co., Ltd. 35 Hongsa Power Co., Ltd. 40 Phu Fai Mining Co., Ltd. 37.50 RICI International Investment Pte. Ltd. 60 Total Joint Ventures Grand Total

25.41 30 20 20 24

1,587.55 1,557.25 5,829.86 399.20 365.40 618.53

1,587.55 966.76 399.20 365.40 618.53

20,186.31 1,212.15 5,570.26 563.97 458.38 539.22

18,670.03 749.73 518.31 418.83 573.97

869.53 403.13 80.00 63.00 124.20

836.08 122.00 104.00 118.10

10,357.79

3,937.44

28,530.29

20,930.87

1,539.86

1,180.18

35

584.50

584.50

799.50

706.73

15.40

15.36

50

10.00

10.00

83.21

88.54

48.00

-

33.33 25

2,202.25 0.45

2,202.25 0.45

2,627.14 -

3,057.12 -

603.41 -

79.28 -

25 50 25

1,415.99 15.44 1,831.25

934.22 15.44 1,831.25

1,653.05 3,827.00

1,101.57 4,068.13

700.00

480.00

40

610.00

400.80

622.31

353.84

-

-

1,000.00 545.96 75.50 79.70 75.50 98.40 0.40 9.60 116.46 12,929.89 0.63

1,000.00 545.96 75.50 79.70 75.50 98.40 0.40 9.60 8.75 6,019.82 0.63

1,149.33 1,025.65 116.71 117.16 112.25 124.18 0.37 12.23 114.65 11,835.32 134.90

1,162.01 929.35 99.62 97.90 93.65 76.24 0.37 8.37 8.55 4,561.57 26.44

244.00 81.40 10.27 6.29 8.91 1,165.21 -

51.74 33.83 33.55 34.49 -

306.57 306.57 21,908.49 14,199.74 32,266.28 18,137.18

312.27 24,667.23 53,197.52

315.33 16,755.33 37,686.20

2,882.89 4,422.75

728.25 1,908.43

40 49 40 40 40 40 40 60 35 40 37.50 60


167 (TRANSLATION) - 49 -

During the year 2016, subsidiaries of EGAT has paid up the increased share capital of Nam Ngiep 1 Power Co., Ltd., Hongsa Power Co., Ltd., Nava Nakorn Electricity Generating Co., Ltd. Xe-Pian Xe-Namnoy Power Co., Ltd. and Berkprai Cogeneration Co., Ltd. and has invested in PT Adaro Indonesia which is an associate of subsidiary of EGAT. 6.9.4 Investments in subsidiaries, associate and joint venture in the separate financial statements

Company

Subsidiaries EGAT International Co., Ltd. EGAT Diamond Service Co., Ltd. Ratchaburi Electricity Generating Holding Pcl. Total Subsidiaries

Unit : Million Baht Shareholding (%) Cost Method Dividend Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 100 45

100 45

12,095.50 280.35

6,108.00 280.35

-

-

45

45

6,525.00 18,900.85

6,525.00 12,913.35

1,481.18 1,481.18

1,481.18 1,481.18

Associate Electricity Generating Pcl. Total Associate

25.41

25.41

1,587.55 1,587.55

1,587.55 1,587.55

869.52 869.52

836.08 836.08

Joint venture District Cooling System and Power Plant Co., Ltd. Total Joint Venture Grand Total

35

35

584.50 584.50 21,072.90

584.50 584.50 15,085.40

15.40 15.40 2,366.10

15.36 15.36 2,332.62


168 (TRANSLATION) - 50 -

6.9.5 Movements in investments in the consolidated financial statements and the separate financial statements 6.9.5.1 Movements in investments in associates and joint ventures accounted under the equity method in the consolidated financial statements Balance at the beginning Share of profit from investments-equity method Retained earnings-legal reserve Additional payment of share capital in joint ventures Additional payment of share capital in associates Sale of investments in joint ventures Available-for-sale investments Currency translation differences of the company settled in foreign country Gain (Loss) from cash flow hedge Actuarial loss Capital surplus of associates accounted under the equity method Dividend received Exchange rate adjustment Others Balance at the end

Unit : Million Baht Dec 31, 16 Dec 31, 15 37,686.20 30,440.24 5,452.15 2,364.98 4.37 4.37 7,708.75 6,132.61 6,420.34 40.60 (13.97) 13.48 51.37 (101.26) 46.69 (6.78) (4,422.75) 396.33 53,197.52

859.16 (98.67) (18.78) (55.57) (1,908.43) 92.45 (204.16) 37,686.20

6.9.5.2 Movements in investments in subsidiaries, associate and joint venture accounted for under the cost method in the separate financial statements

Balance at the beginning Additional investments Balance at the end

Unit : Million Baht Dec 31, 16 Dec 31, 15 15,085.40 13,339.40 5,987.50 1,746.00 21,072.90 15,085.40


169 (TRANSLATION) - 51 -

6.9.6 Financial information of subsidiaries that have material non-controlling interests, associate and joint venture 6.9.6.1 Financial information of subsidiaries that have material non-controlling interests are as follow: Country of Company incorporation/ Nationality EGAT Diamond Service Co., Ltd. (EDS) Thailand Ratchaburi Electricity Generating Holding Pcl. (RATCH) Thailand

Non-controlling interests Shareholding (%) 2016 2015 55 55 55 55

Financial information of subsidiaries that have material non-controlling interests after accounting policy adjustment, before eliminations: Summary of financial position as at December 31, 2016 and 2015 2016

Current assets Non-current assets Current liabilities Non-current liabilities Net assets Owners of EGAT Non-controlling interests

EDS 190.63 375.65 (53.51) (12.54) 500.23 225.10 275.13

RATCH 26,303.02 70,088.07 (10,945.81) (22,992.51) 62,452.77 28,103.75 34,349.02

Unit : Million Baht 2015 EDS RATCH 112.63 25,983.50 409.23 66,621.56 (50.34) (11,658.07) (41.74) (20,527.15) 429.78 60,419.84 193.40 27,188.93 236.38 33,230.91


170 (TRANSLATION) - 52 -

Summary of comprehensive income or loss for the years ended December 31, 2016 and 2015 2016

Revenues Expenses Profit (loss) before income taxes Income taxes Net profit (loss) Other comprehensive income (loss) Total comprehensive income (loss) Owners of EGAT Non-controlling interests Dividend paid to Noncontrolling interests

EDS 247.33 (176.88) 70.45 70.45 70.45 31.70 38.75 -

RATCH 51,437.54 (44,501.75) 6,935.79 (863.24) 6,072.55 (748.12) 5,324.43 2,395.99 2,928.44 1,810.33

Summary of cash flows for the years ended December 31, 2016 and 2015 2016

Operating activities Investing activities Financing activities Others Net increase (decrease) in cash and cash equivalents

EDS 92.61 (2.60) (32.64) -

RATCH 8,706.42 (4,978.96) (1,417.27) (355.50)

57.37

1,954.69

Unit : Million Baht 2015 EDS RATCH 172.69 59,326.28 (175.20) (54,903.64) (2.51) 4,422.64 (1,407.72) (2.51) 3,014.92 1.58 (502.98) (0.93) 2,511.94 (0.42) 1,130.37 (0.51) 1,381.57 1,810.33

-

Unit : Million Baht 2015 EDS RATCH 42.55 9,256.17 (6.91) (6,248.03) (34.17) (6,740.69) 574.02 1.47

(3,158.53)

6.9.6.2 Financial information of the associate of EGAT, after accounting policy adjustment is as follows: Summary of financial position as at December 31, 2016 and 2015 - Electricity Generating Pcl.

Current assets Non-current assets Current liabilities Non-current liabilities Net assets

Unit : Million Baht 2016 2015 19,998.04 19,403.18 176,881.41 159,806.09 (13,393.39) (15,918.94) (103,418.14) (88,217.35) 80,067.92 75,072.98


171 (TRANSLATION) - 53 -

Summary of profit or loss for the years ended December 31, 2016 and 2015 - Electricity Generating Pcl.

Revenues* Expenses Profit (loss) before income taxes Income taxes Net profit (loss)

Unit : Million Baht 2016 2015 31,050.47 25,992.25 (21,581.47) (19,791.94) 9,469.00 6,200.31 (1,040.21) (750.40) 8,428.79 5,449.91

* Including gain (loss) on foreign exchange rate

6.9.6.3 Financial information of the joint venture of EGAT, after accounting policy adjustment is as follows: Summary of financial position as at December 31, 2016 and 2015 - District Cooling System and Power Plant Co., Ltd.

Current assets Non-current assets Current liabilities Non-current liabilities Net assets

Unit : Million Baht 2016 2015 1,089.52 1,010.73 2,639.35 2,924.31 (606.28) (699.94) (822.32) (1,195.88) 2,300.27 2,039.22

Summary of profit or loss for the years ended December 31, 2016 and 2015 - District Cooling System and Power Plant Co., Ltd. Revenues* Expenses Profit (loss) before income taxes Income taxes Net profit (loss) * Including gain (loss) on foreign exchange rate

Unit : Million Baht 2016 2015 2,625.71 2,918.15 (2,247.06) (2,639.05) 378.65 279.10 (73.95) (60.30) 304.70 218.80


172 6.10 Finance Leases Assets-Power Plants Cost as at Jan 1, 16 Increase during the year Decrease during the year Cost as at Dec 31, 16

(TRANSLATION) - 54 -

Unit : Million Baht Consolidated financial statements Separate financial statements 396,667.67 396,667.67 65,289.61 65,289.61 (15,882.28) (15,882.28) 446,075.00 446,075.00

Accumulated depreciation as at Jan 1, 16 Depreciation for the year Decrease during the year Accumulated depreciation as at Dec 31, 16

(111,595.54) (17,704.75) 15,882.28 (113,418.01)

(111,595.54) (17,704.75) 15,882.28 (113,418.01)

Net book value As at Dec 31, 15

285,072.13

285,072.13

As at Dec 31, 16

332,656.99

332,656.99


9,777.99 13,984.01

-

Accumulated impairment As at Jan 1, 16 As at Dec 31, 16

Net book value As at Dec 31, 15 As at Dec 31, 16

(20,897.76)

-

11,314.55 12,251.35

(1.18) (1.18)

0.80 11.56 182.18

-

(1.53) (12.00) (198.46) 33,150.29

(3.33) 13,984.01

(19,866.60) (1,225.70)

2,119.44

-

-

31,182.33 60.51

9,777.99 4,209.35

Structures

Accumulated depreciation / Amortization as at Jan 1, 16 Depreciation/Amortization for the year Exchange rate differences from currency translation Reclassification Disposal / write-off Accumulated depreciation / Amortization as at Dec 31, 16

Cost as at Jan 1, 16 Increase during the year Transferred from work under construction Exchange rate differences from currency translation Reclassification Disposal / write-off Cost as at Dec 31, 16

Land

18,345.18 18,047.08

-

(11,494.93)

-

(11,021.96) (472.97)

29,542.01

174.87

29,367.14 -

Reservoirs and dams

6.11 Property, Plant and Equipment comprise

124,831.07 119,335.21

(1,034.02) (1,034.02)

(206,793.61)

174.94 (11.56) 1,776.33

(197,041.47) (11,691.85)

(339.10) 12.00 (1,805.85) 327,162.84

6,171.87

322,906.56 217.36

Power plants

12,043.60 9,780.64

-

(27,664.31)

357.61

(24,678.89) (3,343.03)

(357.61) 37,444.95

32.21

36,722.49 1,047.86

Equipment for power plants

108.88 84.47

-

(771.83)

7.10

(747.55) (31.38)

(7.91) 856.30

7.78

856.43 -

85,182.29 90,343.84

-

(92,309.30)

549.58

(86,767.03) (6,091.85)

(659.84) 182,653.14

11,189.93

171,949.32 173.73

997.50 999.31

-

(6,141.57)

119.51

(6,008.55) (252.53)

(123.59) 7,140.88

248.37

7,006.05 10.05

1,681.14 2,373.13

-

(4,945.25)

1.25

(4,802.87) (143.63)

(6.72) 7,318.38

841.09

1,424.59 1,499.64

-

(5,318.28)

0.26 387.24

(5,398.52) (307.26)

(0.29) (387.29) 6,817.92

-

-

-

(42.85)

-

(42.85) -

42.85

-

Machinery Large-sized spare parts for mine equipment 6,484.01 6,823.11 42.85 382.39 -

Consolidated financial statements Control Transmission Communication Coal system system system handling system

(TRANSLATION) - 55 -

543.20 859.55

-

(2,550.07)

(0.26) 147.86

(2,470.87) (226.80)

0.29 (150.18) 3,409.62

-

3,014.07 545.44

Vehicles

3,232.30 3,131.64

-

(8,306.98)

0.04 0.83 553.79

(8,062.11) (799.53)

(0.08) (7.53) (561.93) 11,438.62

0.55

11,294.41 713.20

Others

3,769.15 3,806.37

-

(2,786.87)

2,006.64

(2,965.69) (1,827.82)

(2,006.64) 6,593.24

1,865.04

6,734.84 -

Deferred charges of major inspection fee

273,251.44 276,496.24

(1,035.20) (1,035.20)

(390,023.61)

175.78 0.83 6,089.09

(369,874.96) (26,414.35)

(344.04) (7.53) (6,266.02) 667,555.05

22,651.15

644,161.60 7,359.89

Total

Unit : Million Baht

173


(19,701.59) (1,189.73) 11.56 182.18

(20,697.58)

-

10,775.39 11,744.46

-

-

8,373.57 12,582.92

2,118.45 (12.00) (198.46) 32,442.04

12,582.92

-

30,476.98 57.07

8,373.57 4,209.35

Structures

18,345.18 18,047.08

-

(11,494.93)

(11,021.96) (472.97) -

174.87 29,542.01

29,367.14 -

Reservoirs and dams

113,247.29 108,448.76

(15.33) (15.33)

(195,482.15)

(186,441.28) (10,802.85) (11.56) 1,773.54

6,033.40 12.00 (1,803.06) 303,946.24

299,703.90 -

Power plants

12,043.60 9,780.64

-

(27,664.31)

(24,678.89) (3,343.03) 357.61

32.21 (357.61) 37,444.95

36,722.49 1,047.86

Equipment for power plants

108.88 84.47

-

(771.83)

(747.55) (31.38) 7.10

7.78 (7.91) 856.30

856.43 -

Control system

85,182.29 90,343.84

-

(92,309.30)

(86,767.03) (6,091.85) 549.58

11,189.93 (659.84) 182,653.14

171,949.32 173.73

997.50 999.31

-

(6,141.57)

(6,008.55) (252.53) 119.51

248.37 (123.59) 7,140.88

7,006.05 10.05

1,681.14 2,373.13

-

(4,945.25)

(4,802.87) (143.63) 1.25

841.09 (6.72) 7,318.38

6,484.01 -

1,280.65 1,375.29

-

(5,247.61)

(5,347.44) (287.67) 0.26 387.24

(0.29) (387.29) 6,622.90

-

-

(42.85)

(42.85) -

42.85

Machinery Large-sized spare parts for mine equipment 6,628.09 42.85 382.39 -

542.08 858.96

-

(2,529.82)

(2,447.71) (226.37) (0.26) 144.52

0.29 (146.74) 3,388.78

2,989.79 545.44

Vehicles

3,019.54 2,990.84

-

(7,823.55)

(7,651.82) (713.84) 0.83 541.28

(7.53) (548.80) 10,814.39

10,671.36 699.36

Others

3,769.15 3,806.37

-

(2,786.87)

(2,965.69) (1,827.82) 2,006.64

1,865.04 (2,006.64) 6,593.24

6,734.84 -

Deferred charges of major inspection fee

259,366.26 263,436.07

(15.33) (15.33)

(377,937.62)

(358,625.23) (25,383.67) 0.83 6,070.45

22,511.14 (7.53) (6,246.66) 641,389.02

618,006.82 7,125.25

Total

Unit : Million Baht

EGAT’s property, plant and equipment has included other asset financial lease agreements (other than power plants), which the ownership of such assets will not be transferred to EGAT at the end of the lease periods. As at Dec 31, 2016 and Dec 31, 2015 the cost value of these assets was Baht 467.36 million and Baht 52.99 million, accumulated depreciation was Baht 70.82 million and Baht 2.54 million, and net book value was Baht 396.54 million and Baht 50.45 million respectively.

Accumulated depreciation / Amortization as at Jan 1, 16 Depreciation/Amortization for the year Reclassification Disposal / write-off Accumulated depreciation / Amortization as at Dec 31, 16 Accumulated impairment As at Jan 1, 16 As at Dec 31, 16 Net book value As at Dec 31, 15 As at Dec 31, 16

Cost as at Jan 1, 16 Increase during the year Transferred from work under construction Reclassification Disposal / write-off Cost as at Dec 31, 16

Land

Separate financial statements Transmission Communication Coal system system handling system

(TRANSLATION) - 56 -

174


175 (TRANSLATION) - 57 -

As at December 31, 2016 and 2015, EGAT had buildings and equipment fully accumulated depreciation, while being in use. The cost value of these assets before deduction of accumulated depreciation was Baht 144,436.96 million and Baht 120,925.48 million respectively, which comprise

Structures Reservoirs and dams Power Plants Equipment for power plants Control system Transmission system Communication system Coal handling system Machinery Large-sized spare parts for mine equipment Vehicles Others Total

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 10,664.18 10,009.78 17.50 15.50 78,505.40 63,830.53 15,549.15 10,743.48 460.46 459.85 19,958.67 17,357.33 4,815.37 4,778.90 3,794.71 3,260.52 3,665.18 3,685.42 42.85 42.85 1,812.36 1,886.62 5,151.13 4,854.70 144,436.96 120,925.48

On February 29, 2016, Board of directors of EGAT approved to sell Nong Jok power plant - unit 2 and 3 with some equipments of Lankrabue power plant - unit 11 which were sent to Japan for alleviating the electricity shortage during the summer of 2011 due to a natural disaster Tsunami. The cost value of the power plants and the equipments was Baht 1,924.34 million and Baht 61.06 million respectively. They had fully accumulated depreciation, so the remaining net book value was Baht 47 and Baht 2, respectively and EGAT have already written-off these assets from the account.


-

111.85

3,205.68

Reservoirs and dams

Structures

-

111.85

(0.10) 3,212.19

(174.87)

-

-

(2,118.45)

-

-

283.19 3.53 286.72

(174.87)

(2,119.44)

2,538.94 2,785.19 5,324.13

283.19 3.53 286.72

2,538.94 2,792.79 5,331.73

Reservoirs and dams

(0.27) 17.34

-

-

(22.40)

40.01 40.01

22,854.37

-

(6,043.21)

6,373.39 22,524.19 28,897.58

-

-

(22.40)

22.40 22.40

Power plants Equipment for power plants

(16.59) 23,947.98

-

-

(6,181.68)

6,373.39 23,772.86 30,146.25

Power plants Equipment for power plants

32.78

-

(6.38)

27.73 11.43 39.16

Control system

32.78

-

-

(6.38)

27.73 11.43 39.16

Control system

386.31

-

-

(248.37)

438.90 195.78 634.68

32.52

-

-

(841.09)

740.18 133.43 873.61

4.20

-

-

(0.55)

2.92 1.83 4.75

22,213.07

-

(11,181.53)

19,289.03 14,105.57 33,394.60

386.31

-

(248.37)

438.90 195.78 634.68

32.52

-

(841.09)

740.18 133.43 873.61

0.93

-

-

0.93 0.93

Separate financial statements Transmission Communication Coal handling Others system and system system exploration

22,213.07

-

-

(11,181.53)

19,289.03 14,105.57 33,394.60

Consolidated financial statements Transmission Communication Coal handling Others system and system system exploration

420.76

-

(1,865.04)

452.96 1,832.84 2,285.80

Major inspection fee

420.76

-

-

(1,865.04)

452.96 1,832.84 2,285.80

Major inspection fee

21.89

-

-

-

3,744.64

-

(2,671.97)

(9.80)

22.51

-

(17.59)

21.89

-

-

3,744.64

(2,671.97)

(9.80)

(1,909.24)

(19,641.21)

(22,668.74)

35,674.13 68,127.54 103,801.67

Total

(1,909.24) 5,397.48

(16,969.24)

-

(1,909.24) 58,444.79

(19,641.21)

(22,528.73)

35,671.21 66,852.76 102,523.97

Total

(16.96) 5,397.48 59,565.52 Unit : Million Baht

(1,909.24)

(16,969.24)

-

Research Materials for Materials in and work under transportation development construction of transmission system 15.90 3.22 1,911.17 3,596.60 24.20 18.67 4,515.24 20,679.36 40.10 21.89 6,426.41 24,275.96

Computer Software

22.51

-

-

(17.59)

Research Materials for Materials in and work under transportation development construction of transmission system 15.90 3.22 1,911.17 3,596.60 24.20 18.67 4,515.24 20,679.36 40.10 21.89 6,426.41 24,275.96

Computer Software

Unit : Million Baht

Borrowing costs in the amount of Baht 997.30 million were from loans for construction of power plants and transmission expansion, which were capitalized to cost of assets, included in the increasing during the year and presented in investing activities of the statements of cash flows.

Transferred to property, plant, equipment and others Transferred to work under construction of power plants and transmission system Transferred to materials for work under construction of transmission system Balance as at Dec 31, 16

Balance as at Jan 1, 16 Increase during the year

Transferred to property, plant, equipment and others Transferred to work under construction of power plants and transmission system Transferred to materials for work under construction of transmission system Exchange rate differences from currency translation Balance as at Dec 31, 16

Balance as at Jan 1, 16 Increase during the year

Structures

6.12 Work under Construction comprise

(TRANSLATION) - 58 -

176


177 (TRANSLATION) - 59 -

EGAT had work under construction project as follows:

Unit : Million Baht Consolidated financial statements Separate financial statements Project Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 Expand Transmission System Project 26,338.62 21,284.20 26,338.62 21,284.20 Chana Combined Cycle Power Plant Project - Block 2 0.55 112.09 0.55 112.09 North Bangkok Combined Cycle Power Plant Project - Block 2 85.26 56.98 85.26 56.98 Wang Noi Combined Cycle Power Plant Project - Block 4 211.96 211.96 Mae Moh Thermal Power Plant Project (Replacement) - Units 4-7 22,562.76 1,567.95 22,562.76 1,567.95 Others 10,578.33 12,440.95 9,457.60 12,438.03 Total 59,565.52 35,674.13 58,444.79 35,671.21

As at December 31, 2016, Mae Moh Thermal Power Plant Project (Replacement) - Units 4-7 had 76.40 percentages of completion and Lam Ta Khong Wind Power Project - Phase 2 had 70.30 percentages of completion. Three power plants were completed and transferred to asset comprise the Tub Sakae Renewable Energy Project on September 15, 2016, North Bangkok Combined Cycle Power Plant Project - Block 2 on December 1, 2015, Chana Combined Cycle Power Plant Project - Block 2 on April 8, 2014 (Train 1) and May 9, 2014 (Train 2). However, the three projects have incomplete construction in the remaining part of the additional surrounding development in the power plants (Facilities) that will be transferred to asset after completion. 6.13 Goodwill comprise

Balance at the beginning Differences from exchange rate adjustment Less: Allowance for impairment Balance at the end

Unit : Million Baht Consolidated financial statements Dec 31, 16 Dec 31, 15 674.84 648.90 (2.14) 25.94 672.70 674.84 (375.37) (375.37) 297.33 299.47


178 6.14 Intangible Assets comprise

(TRANSLATION) - 60 -

Unit : Million Baht

Land rights

Consolidated financial statements Computer Royalty on Project software rights state property development and software service rights license 1,827.88 474.77 6,186.39 98.93 212.81 17.59 (0.82) (95.60) 7.53 (53.47) 1,897.64 474.77 6,303.60

Total

Cost as at Jan 1, 16 Increase during the year Transferred from work under construction Exchange rate differences from currency translation Reclassification Disposal / write-off Cost as at Dec 31, 16

28,022.39 1,981.60 30,003.99

36,511.43 2,293.34 17.59 (96.42) 7.53 (53.47) 38,680.00

Accumulated amortization as at Jan 1, 16 Amortization for the year Exchange rate differences from currency translation Reclassification Disposal / write-off Accumulated amortization as at Dec 31, 16

(3,840.71) (0.87) (3,841.58)

(1,387.68) (255.24) 0.71 (0.83) 53.22 (1,589.82)

(267.22) (6.34) (273.56)

(2,157.20) (292.35) 36.30 (2,413.25)

(7,652.81) (554.80) 37.01 (0.83) 53.22 (8,118.21)

Net book value As As at at Dec Mar31, 31,1513

24,181.68

440.20

207.55

4,029.19

28,858.62

As at Dec 31, 16

26,162.41

307.82

201.21

3,890.35

30,561.79


179

(TRANSLATION) - 61 -

Cost as at Jan 1, 16 Increase during the year Transferred from work under construction Reclassification Disposal / write-off Cost as at Dec 31, 16 Accumulated amortization as at Jan 1, 16 Amortization for the year Reclassification Disposal / write-off Accumulated amortization as at Dec 31, 16 Net book value As at Dec 31, 15 As at Dec 31, 16

Separate financial statements Land Computer Royalty on rights software rights state property and software license service 28,022.39 1,700.03 474.77 1,981.60 94.55 -

Unit : Million Baht Total 30,197.19 2,076.15

30,003.99

17.59 7.53 (53.47) 1,766.23

474.77

17.59 7.53 (53.47) 32,244.99

(3,840.71) (0.87) -

(1,319.05) (237.68) (0.83) 53.22

(267.22) (6.34) -

(5,426.98) (244.89) (0.83) 53.22

(3,841.58)

(1,504.34)

(273.56)

(5,619.48)

24,181.68 26,162.41

380.98 261.89

207.55 201.21

24,770.21 26,625.51

6.15 Land Awaiting Development comprise

Balance at the beginning Increase (Decrease) during the year Less: Allowance for impairment Balance at the end

Consolidated financial statements Dec 31, 16 Dec 31, 15 2,548.72 2,557.59 (8.87) 2,548.72 2,548.72 (423.43) (423.43) 2,125.29 2,125.29

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 2,239.51 2,239.51 2,239.51 2,239.51 (423.43) (423.43) 1,816.08 1,816.08


180 (TRANSLATION) - 62 -

As at December 31, 2016, EGAT has had the land awaiting development of Baht 1,816.08 million appropriated for construction of new power plants to support the additional demand of electric energy. Due to the change in power development planning, the construction of new power plants has been postponed. Details of the land awaiting development were comprised of: - Land at Ao-Phai, Chonburi Province of 122 Rai is valued at Baht 9.05 million. - Land at Tap Sakae, Prachuap Khiri Khan Province of 4,029 Rai is valued at Baht 2,223.43 million with accumulated impairment in the amount of Baht 423.43 million. As a result, the net book value of land was Baht 1,800 million. - Land surrounding Carrier Gas Station on Phet Kasem Road at Ratchaburi Province of 37 Rai is valued at Baht 3.75 million. - Land surrounding Bannasan substation at Nampu, Bannasan, Suratthani Province is valued at Baht 3.28 million. 6.16 Income Taxes and Deferred Taxes 6.16.1 Income taxes

Income taxes : Current income taxes Income taxes of previous year which is under (over) recorded Total Deferred taxes : Change in temporary differences Total Grand total

Unit : Million Baht Consolidated financial statements 2016 2015 994.93 (38.26) 956.67

1,223.18 7.90 1,231.08

(69.73) (69.73) 886.94

176.64 176.64 1,407.72


181

(TRANSLATION) - 63 -

6.16.2 Deferred tax assets and deferred tax liabilities

Deferred tax assets (liabilities) Set-off of taxes Net deferred tax assets (liabilities)

Unit : Million Baht Consolidated financial statements Assets Liabilities Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 5,509.16 6,321.73 (7,259.73) (8,172.66) (5,455.70) (6,214.35) 5,455.70 6,214.35 53.46 107.38 (1,804.03) (1,958.31)

6.16.3 Movements in deferred tax assets and deferred tax liabilities As at Jan 1, 16 Deferred tax assets : Allowance for obsolescence of spare parts and supplies and allowance for declining in value of spare parts and supplies Property, plant and equipment Provision for employee benefits Finance leases liabilities Loss carry forward Total Deferred tax liabilities : Depreciation and amortization Finance leases receivable-related parties Others Total

Unit : Million Baht Consolidated financial statements Gain or Other Exchange As at Loss Comprehensive rate Dec 31, 16 Income differences

264.12 5,424.44 25.42 0.09 607.66 6,321.73

(28.77) (663.67) 1.82 0.03 (121.33) (811.92)

4.63 4.63

(0.04) (5.24) (5.28)

235.31 4,760.77 31.87 0.12 481.09 5,509.16

(2,387.45) (5,638.16) (147.05) (8,172.66)

150.78 639.11 87.12 877.01

-

35.12 0.80 35.92

(2,201.55) (4,999.05) (59.13) (7,259.73)


182 (TRANSLATION) - 64 -

As at Jan 1, 15 Deferred tax assets : Allowance for obsolescence of spare parts and supplies and allowance for declining in value of spare parts and supplies Property, plant and equipment Provision for employee benefits Finance leases liabilities Loss carry forward Total Deferred tax liabilities : Depreciation and amortization Finance leases receivable-related parties Others Total

Unit : Million Baht Consolidated financial statements Gain or Other Exchange As at Loss Comprehensive rate Dec 31, 15 Income differences

222.76 6,129.64 22.02 0.07 1,081.50 7,455.99

41.36 (705.20) 3.40 0.02 (449.25) (1,109.67)

-

(24.59) (24.59)

264.12 5,424.44 25.42 0.09 607.66 6,321.73

(2,609.37) (6,323.68) (236.65) (9,169.70)

162.82 685.52 84.69 933.03

-

59.10 4.91 64.01

(2,387.45) (5,638.16) (147.05) (8,172.66)


183 (TRANSLATION) - 65 -

6.17 Other Non-Current Assets comprise

- Deferred Charges of the Lignite Mine Deferred charges as at Jan 1, 16 Increase during the year Deferred charges as at Dec 31, 16 Accumulated amortization as at Jan 1, 16 Increase during the year Accumulated amortization as at Dec 31, 16 Net book value As at Dec 31, 15 As at Dec 31, 16 - Others As at Dec 31, 15 As at Dec 31, 16 Total other non-current assets As at Dec 31, 15 As at Dec 31, 16

Unit : Million Baht Consolidated financial statements Overburden Minerals Resettlement Mineral Total removal resource costs Patent costs costs exploration and preliminary development costs 106,592.33 5,708.31 112,300.64 (106,592.33) (5,708.31) (112,300.64)

645.67 645.67 (334.53) (10.18) (344.71)

1,988.44 1,988.44 (1,788.69) (51.89) (1,840.58)

281.14 281.14 (80.23) (11.24) (91.47)

109,507.58 5,708.31 115,215.89 (108,795.78) (5,781.62) (114,577.40)

-

311.14

199.75

200.91

711.80

-

300.96

147.86

189.67

638.49 2,716.12 3,602.35 3,427.92 4,240.84


184 (TRANSLATION) - 66 -

Unit : Million Baht

- Deferred Charges of the Lignite Mine Deferred charges as at Jan 1, 16 Increase during the year Deferred charges as at Dec 31, 16 Accumulated amortization as at Jan 1, 16 Increase during the year Acuumulated amortization as at Dec 31, 16 Net book value As at Dec 31, 15 As at Dec 31, 16 - Others As at Dec 31, 15 As at Dec 31, 16 Total other non-current assets As at Dec 31, 15 As at Dec 31, 16

Separate financial statements Overburden Minerals Resettlement Mineral removal resource costs Patent costs costs exploration and preliminary development costs 106,592.33 5,708.31 112,300.64 (106,592.33) (5,708.31) (112,300.64) -

Total

645.67 645.67 (334.53) (10.18) (344.71)

1,988.44 1,988.44 (1,788.69) (51.89) (1,840.58)

281.14 281.14 (80.23) (11.24) (91.47)

109,507.58 5,708.31 115,215.89 (108,795.78) (5,781.62) (114,577.40)

311.14 300.96

199.75 147.86

200.91 189.67

711.80 638.49 1,707.06 2,841.39 2,418.86 3,479.88

6.18 Trade Accounts Payable-Others are as follows : Consolidated financial statements Dec 31, 16 Dec 31, 15 Trade payable-electric energy purchased 31,826.13 33,904.05 Trade payable-fuel for electricity generating 6,641.75 8,674.84 Trade payable-fuel for providing 896.90 Others 7,500.01 9,222.35 Total 45,967.89 52,698.14

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 31,826.13 33,904.05 6,641.75 8,674.84 896.90 1,924.64 2,240.85 40,392.52 45,716.64


185 (TRANSLATION) - 67 -

6.19 Accrued Remittance to the Ministry of Finance In the year 2016, the Ministry of Finance prescribed that EGAT has to calculate the accrued remittance to the Ministry of Finance in 45% of profit before provision of bonus expense. However, the amount of remittance may vary depending on the revision from the Ministry of Finance. As at January 1, 2016, EGAT has accrued remittance to the Ministry of Finance in the amount of Baht 6,213.99 million which increased in the amount of Baht 3,786.01 million. On April 27, 2016, EGAT remitted to the Ministry of Finance in accordance with the notice of EGAT no. 921101/33346 in the amount of Baht 10,000.00 million. As at December 31, 2016, EGAT recorded the provision for the remittance to the Ministry of Finance for the year 2016 in the amount of Baht 20,707.64 million. However, in October 2016, EGAT remitted for the six months ended June 30, 2016 in the amount of Baht 12,607.25 million. Therefore, EGAT has accrued remittance to the Ministry of Finance in the amount of Baht 8,100.39 million as at December 31, 2016. 6.20 Long-Term Loans comprise Consolidated financial statements Dec 31, 16 Dec 31, 15 Balance at the beginning 74,744.68 80,778.94 Increase during the year 6,989.16 2,126.31 Repayments (6,856.45) (9,464.21) Gain on exchange rate from repayments (5.35) (10.21) Gain on derivatives from repayments (1.91) (0.64) (Gain) loss on exchange rate adjustment / Exchange rate differences from currency translation 29.61 1,291.99 Reclassification deferred financing fee to other non-current liabilities (22.50) 22.50 74,877.24 74,744.68 Less : Current portion of long-term loans (3,148.79) (6,814.54) Balance at the end 71,728.45 67,930.14

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 56,192.47 64,280.62 4,400.00 (5,617.01) (8,065.86) (5.35) (10.21) (1.91) (0.64)

(25.09)

(11.44)

54,943.11 (3,118.84) 51,824.27

56,192.47 (5,584.60) 50,607.87


186

(TRANSLATION) - 68 -

Long-Term Loans comprise

Local sources secured by the Ministry of Finance: EGAT bonds Fixed rate due within 2016 - 2020 Local sources unsecured by the Ministry of Finance: Ministry of Finance loans Fixed rate due within 2016 - 2027 EGAT bonds Fixed rate due within 2016 - 2033 Debenture Fixed rate due within 2016 - 2022 Other financial institutions Floating rate due within 2016 - 2018 Fixed rate due in 2016 Foreign sources secured by the Ministry of Finance: Loans Euro: Fixed rate due within 2016 - 2037 Foreign sources unsecured by the Ministry of Finance: Loans AUD Dollars: Floating rate due in 2018 Debenture Japanese Yen: Fixed rate due in 2026 Dollars: Fixed rate due in 2019 Total Less: Current portion of long-term loans Balance

Consolidated financial statements Dec 31, 16 Dec 31, 15 Foreign Million Foreign Million currencies Baht currencies Baht Unit : million Unit : million -

1,000.00 1,000.00

-

2,000.00 2,000.00

-

68.05

-

73.35

-

53,300.00

-

53,300.00

-

1,998.38

-

1,998.06

-

39.92 55,406.35

-

69.86 1,200.00 56,641.27

15.08

575.06 575.06

20.58

819.12 819.12

100.00

2,567.01

-

-

15,000.00

4,596.05

15,000.00

4,481.78

300.00

10,732.77 17,895.83 74,877.24 (3,148.79) 71,728.45

300.00

10,802.51 15,284.29 74,744.68 (6,814.54) 67,930.14


187 (TRANSLATION) - 69 -

Separate financial statements Dec 31, 16 Dec 31, 15 Foreign

Million

Foreign

Million

currencies

Baht

currencies

Baht

Unit : million

Unit : million

Local sources secured by the Ministry of Finance: EGAT bonds Fixed rate due within 2016 - 2020

-

1,000.00

-

1,000.00

2,000.00 2,000.00

Local sources unsecured by the Ministry of Finance: Ministry of Finance loans Fixed rate due within 2016 - 2027

-

68.05

-

73.35

-

53,300.00 53,368.05

-

53,300.00 53,373.35

15.08

575.06 575.06 54,943.11 (3,118.84) 51,824.27

20.58

819.12 819.12 56,192.47 (5,584.60) 50,607.87

EGAT bonds Fixed rate due within 2016 - 2033 Foreign sources secured by the Ministry of Finance: Loans Euro: Fixed rate due within 2016 - 2037

Less:

Total Current portion of long-term loans Balance

As at December 31, 2016 and 2015, long-term loans can be classified by interest rate as follows:

Floating rate Fixed rate Total

Consolidated financial statements Dec 31, 16 Dec 31, 15 2,606.93 69.86 72,270.31 74,674.82 74,877.24 74,744.68

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 54,943.11 56,192.47 54,943.11 56,192.47


188 (TRANSLATION) - 70 -

Interest rate of long-term loans as at December 31, 2016 are as follows: EGAT bonds - local sources - Guaranteed by the Ministry of Finance - The Ministry of Finance does not guarantee. Loans - local sources - The Ministry of Finance does not guarantee. Loans - foreign sources - Guaranteed by the Ministry of Finance Debenture - The Ministry of Finance does not guarantee.

Consolidated financial statements

Separate financial statements

7.380% 1.940% to 6.235%

7.380% 1.940% to 6.235%

3.000% to 4.350%

3.000%

0.750% to 8.000%

0.750% to 8.000%

2.720% to 3.500%

6.21 Finance Leases Liabilities-Power Plants

Related Parties Finance leases liabilities Less : Deferred interest expenses Total Less : Current portion Finance leases liabilities-net of current portion Others Finance leases liabilities Less : Deferred interest expenses Total Less : Current portion Finance leases liabilities-net of current portion Total Current portion of finance leases liabilities Finance leases liabilities-net of current portion

Consolidated financial statements Dec 31, 16 Dec 31, 15

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15

394,114.49 (215,022.68) 179,091.81 (10,009.36)

265,200.35 (141,554.84) 123,645.51 (7,917.09)

437,644.16 (233,557.10) 204,087.06 (13,779.41)

316,430.05 (164,593.75) 151,836.30 (11,112.63)

169,082.45

115,728.42

190,307.65

140,723.67

338,883.68 (204,726.50) 134,157.18 (6,651.93)

365,980.67 (224,689.79) 141,290.88 (6,644.10)

338,883.68 (204,726.50) 134,157.18 (6,651.93)

365,980.67 (224,689.79) 141,290.88 (6,644.10)

127,505.25

134,646.78

127,505.25

134,646.78

16,661.29

14,561.19

20,431.34

17,756.73

296,587.70

250,375.20

317,812.90

275,370.45


189 (TRANSLATION) - 71 -

Unit : Million Baht

Consolidated financial statements Finance leases liabilities Deferred interest expenses Net Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 Within 1 year 54,466.10 48,060.13 (37,804.81) (33,498.94) 16,661.29 14,561.19 1 - 5 years 190,046.60 167,153.73 (128,407.20) (112,390.75) 61,639.40 54,762.98 Over 5 years 488,485.47 415,967.16 (253,537.17) (220,354.94) 234,948.30 195,612.22 Total 732,998.17 631,181.02 (419,749.18) (366,244.63) 313,248.99 264,936.39

Unit : Million Baht

Finance leases liabilities Dec 31, 16 Dec 31, 15 Within 1 year 62,138.00 55,756.48 1 - 5 years 211,099.81 191,400.26 Over 5 years 503,290.03 435,253.98 Total 776,527.84 682,410.72

Separate financial statements Deferred interest expenses Net Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 (41,706.66) (37,999.75) 20,431.34 17,756.73 (138,798.93) (124,781.37) 72,300.88 66,618.89 (257,778.01) (226,502.42) 245,512.02 208,751.56 (438,283.60) (389,283.54) 338,244.24 293,127.18

6.22 Employee Benefit Obligations EGAT’s employees will receive retirement benefits under Thai labour law when employees have completed their terms in accordance with agreements between employees and EGAT. Employee benefits liability is a defined benefits obligation calculated by using the projected unit credit method on an actuarial basis. This basis determines the present value of future payments by discounting the future cash flows using government bond yield with a currency and term similar to the estimated term of the benefit obligations. Any expenses related to benefits are recognized in the statements of income in order to attribute benefits to periods of service.


190 (TRANSLATION) - 72 -

Movement in the present value of the defined benefit obligations is as follows:

Balance at the beginning Current service costs Interest on obligations Past service costs Actuarial loss from post-employment employee benefit obligation Actuarial gain from other long-term employee benefits obligation Actual payment Foreign exchange adjustment Balance at the end

Consolidated financial statements Dec 31, 16 Dec 31, 15 15,396.26 14,579.79 776.69 603.53 499.87 545.54 115.23 23.18

450.32

(1,102.70) (0.08) 15,593.22

(1.89) (896.19) (0.07) 15,396.26

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 15,269.98 14,469.21 755.98 588.17 494.89 541.17 115.23 (1,092.02) 15,428.83

451.89 (1.89) (893.80) 15,269.98

Expenses recognized in the statements of income and as parts of cost of assets/liabilities were shown in the statements of financial position for the year ended December 31, 2016 are as follows:

Expenses realized in the statements of income Cost of sales Selling expenses Administrative expenses Total Cost of assets / liabilities realized in the statements of financial position Materials and supplies Work under construction Provision liabilities for mine reclamation Total Grand Total

Consolidated financial statements Dec 31, 16 Dec 31, 15

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15

713.52 8.43 428.53 1,150.48

699.44 7.77 427.93 1,135.14

713.52 8.43 402.84 1,124.79

699.44 7.77 408.20 1,115.41

43.62 80.44 2.02 126.08 1,276.56

42.63 83.04 1.60 127.27 1,262.41

43.62 80.44 2.02 126.08 1,250.87

42.63 83.04 1.60 127.27 1,242.68


191 (TRANSLATION) - 73 -

Actuarial loss from post-employment benefit obligation recognized in the statements of comprehensive income are as follows:

Loss (Gain) from experience adjustments Loss from changes in financial assumptions Loss (Gain) from changes in demographic assumptions Total

Unit : Million Baht Consolidated financial statements Separate financial statements Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 12.06 (522.95) (523.46) 6.03 976.76 978.51 5.09 (3.49) (3.16) 23.18 450.32 451.89

Principal actuarial assumptions of EGAT are as follows: Discount rate Inflation rate Consumer price index Post-employment medical care Resignation rate Salary increasing rate Mortality rate, by table

Annual percentage (%) 3.3

3.0 10 0.0 - 0.7 6 - 11 TMO08 (Thai mortality tables 2008)

Sensitivity analysis of principal actuarial assumptions used in determining the present value of benefit obligations of EGAT as at December 31, 2016 are as follows:

Discount rate Salary increasing rate Medical Inflation rate

Unit : Million Baht Increase (decrease) in present value of the obligation Increase 1% Decrease 1% (1,614.14) 2,030.43 888.83 787.89 947.85 (722.42)

Weighted average duration of the benefit obligations of EGAT’s group is 18 years. Due to the differences in operational environment of EGAT’s group, including limitations on the estimation of assumptions and sensitivity analysis based on actuarial principles, the principal assumptions and their sensitivity analysis could not be reasonably applied. Thus only EGAT has been presented.


192 (TRANSLATION) - 74 -

6.23 Provision Liabilities for Mine Reclamation are as follows :

Balance at the beginning Increase during the year Less : Mine reclamation expenses Depreciation Balance at the end

Consolidated financial statements Dec 31, 16 Dec 31, 15 2,169.27 2,141.00 123.00 113.58 2,292.27 2,254.58 (93.78) (78.13) (8.82) (7.18) 2,189.67 2,169.27

6.24 Other Non-Current Liabilities comprise

Deferred Income Balance at the beginning Add : Contribution received Asset transferred Less : Recognized to other revenue Contribution refunded Decrease in depreciation Balance at the end Retention Others Total

Unit : Million Baht Separate financial statements Dec 31, 16 Dec 31, 15 2,169.27 2,141.00 123.00 113.58 2,292.27 2,254.58 (93.78) (78.13) (8.82) (7.18) 2,189.67 2,169.27

Unit : Million Baht Consolidated financial statements Separate financial statements Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 6,823.44 360.16 260.00 7,443.60 (421.60) (1.34) 7,020.66 7,802.84 1,049.23 15,872.73

6,576.82 424.60 174.45 7,175.87 (347.19) (3.90) (1.34) 6,823.44 5,035.94 1,102.06 12,961.44

6,823.44 360.16 260.00 7,443.60 (421.60) (1.34) 7,020.66 7,802.84 1,117.40 15,940.90

6,576.82 424.60 174.45 7,175.87 (347.19) (3.90) (1.34) 6,823.44 5,035.94 1,058.77 12,918.15


193 (TRANSLATION) - 75 -

6.25 Equity Contribution from The Government comprise

Contribution for supporting capital Contribution for supporting construction of the Srinagarind, Bang Lang, Vajiralongkorn, Rajjaprabha and Pak Mun Dam Less : Accumulated depreciation Depreciation for the period Balance

Unit : Million Baht Consolidated financial statements Separate financial statements Dec 31, 16 Dec 31, 15 Dec 31, 16 Dec 31, 15 6,507.64 6,507.64 6,507.64 6,507.64

4,364.75 (1,995.08) (62.33) 2,307.34 8,814.98

4,364.75 (1,932.75) (62.33) 2,369.67 8,877.31

4,364.75 (1,995.08) (62.33) 2,307.34 8,814.98

4,364.75 (1,932.75) (62.33) 2,369.67 8,877.31

6.26 Revenue from Sales of Other Goods and Services comprise

Revenue from telecommunication services Revenue from fuel providing Revenue from operation and maintenance services Others Total

Unit : Million Baht Consolidated financial statements Separate financial statements 2016 2015 2016 2015 231.94 4,122.84

340.03 11,871.98

231.94 4,251.54

340.03 12,864.67

1,907.52 1,084.62 7,346.92

1,404.32 1,150.78 14,767.11

3,050.13 346.37 7,879.98

2,982.64 496.96 16,684.30

EGAT has the revenue from telecommunication business, which has been approved to operate telecommunication business by The National Telecommunications Commission on March 15, 2007.


194 (TRANSLATION) - 76 -

6.27 Cost of Electric Energy Sales comprise

Electric energy purchased Fuel Generating expenses Transmission expenses Finance Leases-Power plants Electric energy purchased Fuel Generating expenses Total

Consolidated financial statements 2016 2015 307,692.78 320,327.55 126,263.24 163,112.45 34,416.17 34,496.68 11,227.73 10,823.31 479,599.92 528,759.99 (187,450.11) 83,100.18 20,224.21 (84,125.72) 395,474.20

(203,699.24) 101,644.31 17,694.67 (84,360.26) 444,399.73

6.28 Cost of Sales of Other Goods and Services comprise Consolidated financial statements 2016 2015 Cost of telecommunication services 17.05 19.31 Cost of fuel providing 4,122.84 11,871.98 Cost of operation and maintenance services 1,169.08 769.28 Others 314.21 387.32 Total 5,623.18 13,047.89

Unit : Million Baht Separate financial statements 2016 2015 307,694.81 320,346.11 89,816.23 118,481.20 29,808.22 29,252.01 11,227.73 10,823.31 438,546.99 478,902.63 (187,450.11) 120,441.07 23,415.36 (43,593.68) 394,953.31

(203,699.24) 147,015.42 21,762.73 (34,921.09) 443,981.54

Unit : Million Baht Separate financial statements 2016 2015 17.05 19.31 4,251.54 12,864.67 1,933.76 187.74 6,390.09

1,808.65 275.79 14,968.42

EGAT recorded cost of telecommunication services together with revenue from telecommunication services since March 15, 2007 that EGAT has received the approval to operate telecommunication business by The National Telecommunications Commission. However, cost of telecommunication services excludes selling expenses, administrative expenses and finance costs, which each of expenses is shown in each of categories of expenses in the statements of income.


195 (TRANSLATION) - 77 -

6.29 Other Revenues comprise

Interest income Dividend income Profit on disposal of assets Gain on foreign exchange Gain on foreign exchange under finance leases Gain on changes in the fair value of derivatives Contribution income Gain on sale of investment Fine income Income on disposal of fly ash and scrap Miscellaneous income Others Total

Consolidated financial statements 2016 2015 1,481.33 1,810.72 473.23 269.42 211.28 137.37 345.25 -

Unit : Million Baht Separate financial statements 2016 2015 1,264.35 1,392.46 2,634.61 2,389.97 210.77 14.92 209.07 -

856.74

-

872.67

-

75.80 421.60 312.53 383.00 97.50 356.12 5,014.38

140.63 347.19 1.73 383.76 383.59 (521.21) 464.20 3,417.40

75.80 421.60 312.50 383.00 97.50 187.21 6,669.08

140.63 347.19 383.76 383.59 (521.21) 359.40 4,890.71

6.30 Other Expenses comprise

Loss on foreign exchange Loss on foreign exchange under finance leases Others Total

Consolidated financial statements 2016 2015 1,587.42 18.54 18.54

10,408.85 14.06 12,010.33

Unit : Million Baht Separate financial statements 2016 2015 419.76 17.53 17.53

10,559.56 14.06 10,993.38


196 (TRANSLATION) - 78 -

6.31 Finance Costs comprise

Capitalized to work under construction Finance costs in the statements of income Finance costs-Finance leases Total

Interest expenses 997.30 4,151.58 37,504.80 41,656.38 42,653.68

Unit : Million Baht Consolidated financial statements Expenses relating Total to the loans 2016 2015 997.30 376.45 44.32 4,195.90 4,406.91 37,504.80 27,278.82 44.32 41,700.70 31,685.73 44.32 42,698.00 32,062.18 Unit : Million Baht

Capitalized to work under construction Finance costs in the statements of income Finance costs-Finance leases Total

Interest expenses 997.30 2,789.05 41,998.55 44,787.60 45,784.90

Separate financial statements Expenses relating Total to the loans 2016 997.30 1.72 2,790.77 41,998.55 1.72 44,789.32 1.72 45,786.62

2015 376.45 3,016.66 32,306.75 35,323.41 35,699.86

6.32 Share of Profit (Loss) from Investments in Associates comprise

Electricity Generating Pcl. First Korat Wind Co., Ltd. K.R. Two Co., Ltd. Perth Power Partnership (Kwinana) Nam Ngiep 1 Power Co., Ltd. PT Adaro Indonesia Total

Unit : Million Baht Consolidated financial statements 2016 2015 2,403.30 1,085.85 125.66 109.62 102.55 95.14 80.28 80.37 (73.02) 89.44 111.01 2,749.78 1,460.42


197

(TRANSLATION) - 79 -

6.33 Performance of EGAT The performance of EGAT in net income of 2016 was Baht 41,072.95 million. EGAT recorded the provision of expenses and liabilities of bonus for employees and directors in the amount of Baht 4,832.17 million in the 2016 financial statements. In April 2016, the Ministry of Finance approved EGAT to allocate the 2015 net income for bonus payment to the employees and directors in the amount of Baht 5,071.93 million. EGAT recorded the provision of bonus in 2015 Baht 4,960.08 million which is Bath 111.85 million lower than the approval amount. This difference brought about increasing expense in the year 2016. 6.34 Expenses by Nature comprise Consolidated financial statements 2016 2015 Electric energy purchased 120,242.67 116,628.31 Work performed by the entity and capitalized (41,658.05) (30,508.00) Raw materials and consumables used 133,356.99 169,463.14 Fuel-Finance leases 83,100.18 101,644.31 Management's remunerations 356.40 347.51 Employee benefit expenses 28,908.65 29,174.69 Depreciation of property, plant and equipment 26,323.11 25,311.72 Depreciation of finance leases assets 17,704.75 13,149.47 Amortization of intangible assets 554.58 516.67 Hire and maintenance expenses 10,100.13 10,543.91 Other expenses 38,573.45 50,052.48 Total 417,562.86 486,324.21

Unit : Million Baht Separate financial statements 2016 2015 120,244.70 116,646.87 (41,658.05) (30,508.00) 96,699.87 125,151.63 120,441.07 147,015.42 148.38 148.40 28,318.97 28,622.21 25,292.44 17,704.75 244.68 8,577.09 40,073.04 416,086.94

24,262.93 13,149.47 231.91 9,168.77 51,155.99 485,045.60

7. Power Development Fund The legislation of Energy Industry Act B.E. 2550, which enforced on December 11, 2007, determined to set up the power development fund to support extensive electricity service provision to various localities and to develop the local communities affected by the operation of a power plant. Anyhow, Energy Regulatory Commission (ERC) has power and duty to manage the fund, ERC declared about delivery the money to the power development fund for electricity industry licensees in type of electricity generation license B.E. 2553 which determines electricity industry licensees shall deliver the money to the fund in 2 periods as follows:


198

(TRANSLATION) - 80 -

1. During the power plant construction, starting from the date of conducting the construction in accordance with the contract for services and comply with the electricity industry licenses until the commercial operation date (COD) and have to deliver annually by calculating the money from estimate of installed capacity of power plant at the rate of Baht 50,000 per megawatt per year. In case of the construction is less than 1 year, EGAT has to deliver the money in accordance with percentage of month which construction had been conducted but it must not be less than Baht 50,000 per year. 2. During electricity generating, starting from the date of commercial operation date, EGAT has to deliver monthly by calculating the money based on electric energy produced for sales and internal use which exclude electric energy using in production process in station service. It was separated by the types of fuels using in generating power such as natural gas, fuel oil, diesel, coal, lignite etc. In 2014 ERC declared about the remittance to the power development fund for electricity selling licensees, as follows: 1. The announcement on the remittance to the power development fund for electricity selling licensees to support the use of renewable energy and the technology used in the operation of electricity industry with less environmental impact B.E. 2557, which requires licensees to remit to the power development fund based on the electricity charged to consumers at the rate of Baht 0.005 per net unit sold in the billing month; 2. The announcement on the remittance to the power development fund for electricity selling licensees to support society and people to have knowledge, awareness and participation in the electricity B.E. 2557, which requires the licensees to remit to the power development fund based on the electricity charged to consumers at the rate of Baht 0.002 per net unit sold in the billing month. EGAT had contribution provision for the power development fund which can be categorized as follows: 1. The power plant of EGAT including both under construction and declared commercial operation power plants for the years ended December 31, 2016 and 2015 in the amount of Baht 945.62 million and Baht 927.61 million respectively. 2. The supporting of using renewable energy and the technology used in the operation of electricity industry with less environmental impact for the year ended December 31, 2016 and 2015 in the amount of Baht 9.75 million and Baht 10.43 million respectively. 3. The supporting society and people with knowledge, awareness and participation in the electricity for the year ended December 31, 2016 and 2015 in the amount of Baht 3.90 million and Baht 4.17 million respectively.


(TRANSLATION) - 81 -

199

8. Contingent Asset Power Purchase Agreement of Power Plant Project, Nam Theun 2 and Nam Ngum 2 From the year 2010, EGAT entered into the Power Purchase Agreement with Lao People’s Democratic Republic (Lao PDR) of Nam Theun 2 power plant project and Nam Ngum 2 power plant project. The power purchase guarantee in accordance with annual supply target specified that in case of the power plants have supply excess, they don’t charge EGAT for the excess. However, the excess will be accumulated to set off in the following year when the power plants have lower supply than annual supply target (supply shortfall). On the other hand, if EGAT has dispatch shortfall, the power plants will charge in the amount of the buying guarantee of EGAT whereas EGAT has to pay in advance and be able to receive amount of energy at a later month to make up the dispatch. In case of EGAT accepts the supply excess, EGAT is able to apply the amount accumulated to set off. During the agreement period, if it has no supply shortfall, EGAT will pay for accrued electricity expense for supply excess with the excess electricity rate which is less than normal electricity rate (Baht 0.57 for Nam Theun 2 power plant project and Baht 1.145 for Nam Ngum 2 power plant project) at the end of the period. Period of Nam Theun 2 power plant ends at 13th anniversary from March 8, 2010 and period of Nam Ngum 2 power plant ends 10th anniversary from running the machinery. However, both of the projects have to include period of time extended because of unpredictable events. Besides, EGAT will get the refund 25% of accrued electricity expense which paid at the end of the period. It calculates by accumulated supply excess plus excess energy or excess revenue less accumulated dispatch shortfall. At this time, EGAT is not able to estimate because there is no certainty about amount of contingent assets. As at December 31, 2016, contingent asset excluded from the separate financial statements are the calling for outsiders to pay compensation to EGAT, which the Civil Court judged that outsiders was liable for the payment of 4 lawsuits in case of infringement with the amount of Baht 41.94 million. 9. Contingent Liabilities As at December 31, 2016, contingent liabilities excluded from the separate financial statements, are the calling for EGAT to pay additional compensation, which the Civil Court judged that EGAT was liable for the additional payment of 53 lawsuits with the amount of Baht 86.63 million in case of calling for compensation of land rights, infringement, breach of contract and relating to employment.


200

(TRANSLATION) - 82 -

10. Commitments 10.1 Long-Term Power Purchase Agreements As a result of the government’s policy on decreasing the government’s investment burden and encouraging private sector to be involved in the power generation industry, the Government approved an investment program for the power generation in new project by private sector (Independent Power Producers known as IPPs) who will sell power to EGAT. As at December 31, 2016, EGAT has entered into 83 Power Purchase Agreements which can be divided by 2 categories as follows: (1) Long-term power purchase agreements with hydro power plants - capability to generate electricity of the power plants shall depend on water level in the dam and production plan of each power plant. Therefore, the obligation of the electricity generated by hydro power plants cannot be estimated reliably. Nowadays, EGAT has 7 electric power purchase agreements with hydro power plants which consist of Theun Hinboun power plant, Houay Ho power plant, Nam Theun 2 power plant, Nam Ngum 2 power plant, Xaiyaburi power plant, Xe-Pian Xe-Namnoy power plant and Nam Ngiep 1 power plant. (2) Long-term power purchase agreements from thermal power plants and combined-cycle power plants. At present, EGAT has 76 power purchase agreements from thermal power plants and combined-cycle power plants that total commitments to the end of all contracts amounting to approximately Baht 4,360,487 million and total production capacity of 12,118 megawatts.

Power producers Independent Power Producers (IPPs) Gulf SRC Company Limited (GSRC) Gulf PD Company Limited (GPD) Small Power Producers (SPPs) Total

Company Capacity (megawatt) 1 1 74 76

2,500 2,500 7,118 12,118

Remaining life Amount Availability Energy of contract payment (AP) payment (EP) (years) (Million Baht) (Million Baht) (Million Baht) 27 (2021-2047) 27 (2023-2049) 1-26 Years

878,660 880,676 2,601,151 4,360,487

217,008 218,261 618,119 1,053,388

661,652 662,415 1,983,032 3,307,099

10.2 Fuel Purchase Agreements EGAT has entered into 4 natural gas purchase agreements for power plant with PTT Public Company Limited. The agreement remaining amount is Baht 266,615 million, which the details are as follows:


(TRANSLATION) - 83 -

201

1. The main natural gas purchase agreement for power plants of EGAT was ended on December 31, 2015. Currently, the detail of new agreement is under consideration, so it has to be temporary extended this agreement. Thus, this agreement will be ended on December 31, 2017 with expanded amount of Baht 63,656 million. The remaining amount on December 31, 2016 was 63,656 million. 2. The main natural gas purchase agreement for Lankrabue was ended on October 4, 2016. This agreement has been extended to December 31, 2019 with expanded amount of Baht 535 million. The remaining amount on December 31, 2016 was 482 million. 3. Natural gas purchase agreements for Nam Phong and Chana power plants are made separately into 2 agreements with the remaining years of agreements between 4 years 8.5 months and 15 years 8 months. The total remaining amount of these agreements was Baht 202,477 million. 10.3 Hire-Purchase Agreements EGAT has entered into the local and foreign hire-purchase agreements, which the details are as follows: 10.3.1 There are 368 agreements of local hire-purchase agreements excluding the operating lease agreements and their amount as agreements are Baht 72,402.27 million with the remaining years of agreements between 0.5 month and 9 years 3.5 months. The total remaining amount of these agreements was approximately Baht 38,911.94 million. 10.3.2 There are 206 agreements of foreign hire-purchase agreements and their amount as agreements are Baht 111,509.09 million. Some agreements have the remaining years between 0.5 month and 9 years 11 months while some agreements are not indicated the agreements period. The total remaining amount of these agreements from the conversion of foreign currency by using the average buying and selling exchanged rate on December 31, 2016, which announced by the Bank of Thailand was approximately Baht 50,993.17 million.


202

(TRANSLATION) - 84 -

10.4 Operating Lease Agreements The minimum lease payments under non-cancellable operating leases in the future are as follows:

Within 1 year Over 1 year but not over 5 years Total

Unit : Million Baht Separate financial statements 2016 2015 199.10 210.86 115.69 240.53 314.79 451.39

10.5 Letter of Credit On December 31, 2016, EGAT has unused letter of credit, which are not expired amounting to approximately Baht 9,932.61 million. 10.6 Share Pledge Contract Share Pledge of Nam Ngiep 1 Power Company Limited Nam Ngiep 1 Power Company Limited obtained facilities from certain financial institutions to finance its hydropower project in the Lao PDR in 2014 and entered into a Common Terms Agreement dated August 15, 2014 and other related finance documents (collectively, the Financial Documents) with the financial institutions named therein in connection with the financing of the project. As a condition to the financing, the shareholders of Nam Ngiep 1 Power Company Limited are required under the Finance Documents to pledge all of their shares in Nam Ngiep 1 Power Company Limited and grant security over all related dividends and other rights, interests and benefits arising from such shares in favor of Nam Ngiep 1 Power Company Limited’s lenders and other secured parties. EGAT International Company Limited, therefore, entered into an EGAT International Company Limited Pledge of Shares dated August 15, 2014 with Bangkok Bank Public Company Limited (as the Lao PDR law security agent on behalf of the secured parties) pursuant to which EGAT International Company Limited pledged all of its shares in Nam Ngiep 1 Power Company Limited to the Lao PDR law security agent (on behalf of the secured parties) under the Lao (TRANSLATION) PDR law. Under the terms of the Financial Documents, the share pledges will be released only upon the full - 85 discharge of all secured indebtedness owing to the secured parties. 10.7 Promissory Notes EGAT International Company Limited has Promissory Notes for payment the remaining shares from acquisition PT Adaro Indonesia amount to USD 161.50 million in the year 2022 - 2027 when PT Adaro Indonesia has met the conditions in Subscription Agreement. 11. Disclosure of Financial Instruments


EGAT International Company Limited has Promissory Notes for payment the remaining shares from acquisition PT Adaro Indonesia amount to USD 161.50 million in the year 2022 - 2027 when PT Adaro 203 Indonesia has met the conditions in Subscription Agreement. 11. Disclosure of Financial Instruments EGAT used the financial instruments to decrease uncertainty from uncontrollable outside factors. The main derivative financial instrument was forward foreign exchange contracts. 11.1 Forward Foreign Exchange Contracts EGAT has conducted a forward foreign exchange contracts to mitigate the risk of fluctuations in foreign exchange rate associated with foreign loan repayment, the electric energy purchased from foreign countries, goods and services which are contracts to buy foreign currency at a pre-agreed exchange rate on a specified future time. Forward foreign exchange contracts are translated into functional currency at the exchange rate prevailing at the statements of financial position date and are recognized the differences that occur in statements of income on maturity date.(TRANSLATION) - 86 As at December 31, 2016, EGAT has no remaining forward foreign exchange contract.

11.2 Fair Value of Financial Assets and Liabilities As at December 31, 2016 and 2015, fair value and book value of financial assets and liabilities are as follows:

Book Value As at December 31, 2016 Current Held for trading securities Current portion of long-term local loans Current portion of long-term local loans (EGATIF) Current portion of long-term foreign loans Non-Current Infrastructure fund (EGATIF) Equity securities available for sale Long-term local loans Long-term local loans (EGATIF) Long-term foreign loans Debentures Contracts Interest rate swap and cross currency swap contracts

Level 1

Unit : Million Baht Consolidated financial statements Fair Value Level 2 Level 3 Total

482.47 (3,035.41)

482.47 -

(3,071.84)

-

482.47 (3,071.84)

(570.30) (113.38)

(570.30) -

(127.66)

-

(570.30) (127.66)

5,422.30 3,730.28 (51,372.56) (19,709.83) (3,028.69) (17,327.20)

5,422.30 3,730.28 (19,709.83) -

(55,437.57) (2,991.52) (18,127.18)

-

5,422.30 3,730.28 (55,437.57) (19,709.83) (2,991.52) (18,127.18)

(3,454.70)

-

(3,454.70)

-

-


204

(TRANSLATION) - 87 -

Book Value As at December 31, 2015 Current Held for trading securities Current portion of long-term local loans Current portion of long-term local loans (EGATIF) Current portion of long-term foreign loans Non-Current Infrastructure fund (EGATIF) Equity securities available for sale Long-term local loans Long-term local loans (EGATIF) Long-term foreign loans Debentures Contracts Forward contracts Interest rate swap and cross currency swap contracts

Level 1

Unit : Million Baht Consolidated financial statements Fair Value Level 2 Level 3 Total

418.30 (6,635.24)

418.30 -

(6,762.06)

-

418.30 (6,762.06)

(414.48) (179.30)

(414.48) -

(242.23)

-

(414.48) (242.23)

5,370.16 4,270.19 (50,007.97) (20,440.52) (639.82) (17,282.35)

5,370.16 4,270.19 (20,440.52) -

(55,065.51) (570.23) (17,978.78)

-

5,370.16 4,270.19 (55,065.51) (20,440.52) (570.23) (17,978.78)

-

-

1.08

-

1.08

-

-

(3,927.01)

-

(3,927.01)


205 (TRANSLATION) - 88 -

Book Value As at December 31, 2016 Current Current portion of long-term local loans Current portion of long-term local loans (EGATIF) Current portion of long-term foreign loans Non-Current Infrastructure fund (EGATIF) Long-term local loans Long-term local loans (EGATIF) Long-term foreign loans

(3,005.46)

-

(3,041.89)

-

(3,041.89)

(570.30) (113.38)

(570.30) -

(127.66)

-

(570.30) (127.66)

5,422.30 (51,362.59) (19,709.83) (461.68)

5,422.30 (19,709.83) -

(55,427.60) (424.51)

-

5,422.30 (55,427.60) (19,709.83) (424.51)

Book Value As at December 31, 2015 Current Current portion of long-term local loans Current portion of long-term local loans (EGATIF) Current portion of long-term foreign loans Non-Current Infrastructure fund (EGATIF) Long-term local loans Long-term local loans (EGATIF) Long-term foreign loans

Level 1

Unit : Million Baht Separate financial statements Fair Value Level 2 Level 3 Total

Level 1

Unit : Million Baht Separate financial statements Fair Value Level 2 Level 3 Total

(5,405.30)

-

(5,507.00)

-

(5,507.00)

(414.48) (179.30)

(414.48) -

(242.23)

-

(414.48) (242.23)

5,370.16 (49,968.05) (20,440.52) (639.82)

5,370.16 (20,440.52) -

(55,025.59) (570.23)

-

5,370.16 (55,025.59) (20,440.52) (570.23)


206

(TRANSLATION) - 89 -

Financial instruments carried at fair value Fair value hierarchy The table above analyses recurring fair value measurements for financial assets and liabilities. These fair value measurements are categorised into different levels in the fair value hierarchy based on the inputs to valuation techniques used. The different levels are defined as follows. Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the group can access at the measurement date. Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: unobservable inputs for the asset or liability. EGAT determines Level 2 fair values for short-term and long-term loans, derivatives financial instruments and also fixed interest rate bonds by calculating the present value of the estimated cash flow, which based on the nearby term discount rate. Forward foreign exchange contracts, interest rate swap and cross currency swap contracts are calculated by financial institutions, which are contractor of EGAT. 12. Infrastructure Fund On November 27, 2014, the Board of EGAT approved model of infrastructure fund structure for North Bangkok Combined Cycle Power Plant - Block 1 which required EGAT to quarterly remit net revenue (availability of payments (AP1) net insurance premium) of North Bangkok Combined Cycle Power Plant - Block 1 throughout the contractual period, according to the contract between EGAT and such fund. The amount of fund is not less than Baht 19,000 million, and the estimated contractual period is 20 years. EGAT will record receipt from sale of investment units in amount of Baht 20,855 million (amount of investment units 2,085.50 million at par value of Baht 10 per unit) as liabilities. The remitted net revenue will be paid in respect of the return and repayment of investment until the maturity date of the contract. For the purpose that EGAT appointed the following representatives. 1. Krung Thai Asset Management Public Company Limited (KTAM) as the fund manager 2. Siam Commercial Bank as the financial advisor and underwriter EGAT hold the investment in amount of Baht 5,213.75 million (amount of investment units 521.38 million), representing 25% of the units sold and has been prohibited to sell investment units for 5 years. In 2016 and 2015, EGAT received dividend income in the amount of Bath 268.51 million and Bath 57.35 million respectively.


(TRANSLATION) - 90 -

As at December 31, 2016 and 2015 EGAT has outstanding current portion of long-term loans from infrastructure fund in the amount of Bath 570.30 million and Bath 414.48 million, long-term loans from infrastructure fund in the amount of Bath 19,709.83 million and Bath 20,440.52 million and accrued interest expense in the amount of Bath 459.35 million and Bath 353.77 million. 13. Subsequent Events Krabi coal-fired power plant According to the Thailand Power Development Plan 2012 - 2030 (PDP 2010) Revision 3, there is a policy to develop Krabi coal-fired power plant with 870 MW of installed electricity generation capacity and Commercial Operation Date (COD) in December 2019 in order to support economic growth in Southern region of Thailand at average annual growth 5 - 6%. At present, the main power plants to generate electricity in Southern region of Thailand are insufficient so it needs to rely on electricity from Central region of Thailand via transmission line. Thus, developing more power plants in the southern part will strengthen its power system security and improve nation’s fuel diversification. On February 17, 2017, The National Energy Policy Council (NEPC) approved to construct Clean Coal Technology power plant in Krabi province as PDP 2010 under the condition of strictly complying with the law in implementing the power development project since NEPC found that this project is safe and worth to invest. On February 27, 2017, Office of Natural Resources and Environmental Policy and Planning (ONEP) sent an official letter to EGAT Governor with the subject of doing analysis report about environmental impact for project or business that may cause a severe effect to community in environmental quality, natural resources and health in EGAT’s Krabi Thermal Power Plant (Extension No.1). The main purpose of this letter is to inform EGAT to review the Environmental Impact Assessment (EIA) and Environmental Health Impact Assessment (EHIA) by emphasizing on public participation in making a decision on Krabi Coal-Fired Power Plant. As EGAT has to follow these processes, the project construction may be delayed and may affect to the stability of power system in Southern Thailand. Nevertheless, EGAT does not have any obligation with outsiders about financing and hire contract to construct the project. Dividend received On February 23, 2017, infrastructure fund for North Bangkok Combined Cycle Power Plant - Block 1, Electricity Generating Authority of Thailand, declared dividend payment and shareholders book closing which became effective on February 28, 2017 in amount of Baht 0.12 per investment unit. EGAT has invested in amount of 521.38 million units so dividend income received is Baht 62.57 million.

207


208

(TRANSLATION) - 91 -

On March 1, 2017, Ratchaburi Electricity Generating Holding Public Company Limited, declared dividend payment and shareholders book closing which became effective on March 6, 2017 in amount of Baht 1.25 per share. EGAT has invested in amount of 652.50 million shares so dividend income received is Baht 815.63 million. On March 2, 2017, Electricity Generating Public Company Limited, declared dividend payment and shareholders book closing which became effective on March 7, 2017 in amount of Baht 3.25 per share. EGAT has invested in amount of 133.77 million shares so dividend income received is Baht 434.76 million. 14. Reclassification Transactions EGAT reclassified some transactions in the financial statements for the year ended December 31, 2015 for conformity with the presentation of the financial statements for the year ended December 31, 2016. 15. Issuance Dated of Financial Statements Governor of EGAT approved these financial statements for issuance on March 15, 2017.

____________________________________

Audit Fee EGAT's financial statements are audited by the Office of the Auditor General of Thailand. For Fiscal year 2016, audit fees and expenses total Baht 4,420,000 comprising Baht 2,600,000 fee for the annual audit, Baht 1,500,000 fees for the reviews of quarterly financial statements totaling three quarters or Baht 500,000 for each quarter and Baht 320,000 fees for the audits of account unbundling.




Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.