TOP : Annual Report 2014

Page 1

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

ENERGIZING SUSTAINABILITY

Sustainable Society

Sustainable E c o nomy

Sustainable Env ironment


VISION A leading fully integrated refining and petrochemical company in Asia Pacific

MISSION + To be in top quartile on performance and return on investment + To create a high-performance organization that promotes teamwork, innovation and trust for sustainability + To emphasize good Corporate Governance and commit to Corporate Social Responsibility

Investors can acquire company’s information from the annual disclose form (form 56-1) as show in www.sec.or.th or the company’s website at www.thaioilgroup.com.


CONTENT 002

Financial Highlights

074

Management Organization

004

Message from the Board of Directors

076

Management Team

014

Audit Committee Report

080

016

Nomination and Remuneration Committee Report

Assets and Shareholders Information and Management Structure

098

Risk Factors and Corporate Risk Management

018

Corporate Governance Committee Report

102

Internal Controls

020

Risk Management Committee Report

104

Corporate Governance Report

133

Thaioil Group’s Social Responsibility

022

Thaioil Group’s Vision, Mission, and Operating Strategies

023

Summary of Business Achievements in 2014

134

Corporate Information

028

Milestones of 2014

142

Thaioil Group Business Structure

032

Market Review 2014 and Industry Outlook

144

Revenue Structure

044

Production Process and Process Development / Quality, Security, Safety, Health, and Environmental Management

146

054

Future Projects

150

058

Organizational Effectiveness Management

156

060

Board of Directors

157

Management’s Discussion and Analysis of Financial Position and Operating Results

Connected Transactions

Board of Directors’ Responsibility for Financial Reporting

Financial Statement


002

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l Hi g hl i g ht s

01

ANNUAL REPORT 2014

FINANCIAL HIGHLIGHTS TOTAL ASSETS

147,148

154,568

170,676 208,662

192,802

2010

2011

318,391

446,241

2010

2011

2012

2013

2014

75,570

85,034

90,724

94,981

87,039

2010

2011

2012

2013

2014

8,956

14,853

12,320

9,316

(4,026)

2010 2

2011

2012

2013

Million Baht

SALES REVENUE

2012

2013

447,432 414,575

2014 4

390,090

Million Baht

TOTA L EQUITY Million Baht

NET PROFIT / (LOSS) Million Baht

2014


003

THAI OIL PUBLIC COMPANY LIMITED

Fi n an cial Highlights

ANNUAL REPORT 2014

2013 (1)

2014

2012

2011 (2)

2010 (3)

O PE R AT I NG Sales Revenue

Million Baht

390,090

414,575

447,432

446,241

3 18 ,3 9 1

EBITDA

2,651

22,337

20,350

28,760

17 ,3 8 1

Net Profit / (Loss)

(4,026)

9,316

12,320

14,853

8 ,9 5 6

Earnings / (Loss)

Baht/Share

(1.97)

4.57

6.04

7.28

4 .3 9

Million Baht

192,802

208,662

170,676

154,568

1 47 ,1 4 8

Total Liabilities

105,763

113,681

79,952

69,534

7 1 ,5 7 8

Total Equity

87,039

94,981

90,724

85,034

7 5 ,5 7 0

Times

0.7

5.9

8.7

13.5

9 .7

Current Ratio

2.7

2.6

2.9

3.1

2 .7

Net Debt to Equity Ratio

0.4

0.3

0.2

0.3

0 .4

(4.6)

10.4

14.8

19.7

1 3 .0

(2.0)

4.9

7.6

9.9

6 .3

per Share

FI N A N C I A L Total Assets

FI N A N C I A L R AT I OS Interest Coverage Ratio

Return on Equity Return on Assets

Percent ”

S TO C K DATA Annual average : Daily closing stock price

Baht/Share

50.40

64.60

65.10

69.80

4 9 .9 0

Market Capitalization

Million Baht

1 02,817

131,786

132,806

142,394

1 59 ,6 3 2

Dividend Payment

Baht/Share

1.16

Dividend Yield

(5)

Book Value

Percent Baht/Share

(4)

2.30

2.70

3.30

2 .0 0

2.3

3.6

4.1

4.7

4 .0

40.54

44.57

42.42

38.96

3 5 .0 1

Notes: (1) The 2013 financial statement was restated, as Thaioil Group adopted Thai Financial Reporting Interpretations Committee 4 (TFRIC 4) on determining whether an arrangement contains a lease. (2) The statement of financial position as at December 31, 2011 have been reclassified to conform to the presentation in the 2012 financial statements. (3) The Group adopted TAS 19-Employee Benefits retrospectively (4) Including the interim dividend for 2014 half-year results at the rate of Baht 0.56 per share which was paid on September 26, 2014, and the remaining dividend 0.60 Baht per share is to be proposed to the 2015 Annual General Meeting of Shareholders’ approval. (5) Calculated from the Annual average : Daily closing stock price.


004

THAI OIL PUBLIC COMPANY LIMITED

M es s a g e fro m t he B o a r d o f D ir e c to r s

ANNUAL REPORT 2014

MESSAGE FROM THE BOARD OF DIRECTORS

02

Mr. Kurujit Nakornthap

Mr. Atikom Terbsiri

Chairman of the Board Thai Oil Public Company Limited

Chief Executive Officer and President Thai Oil Public Company Limited

To the Shareholders Focusing on balanced economic, social, and environmental

certification for the second year in a row speaks volumes for our

development under good gover nance to fairly address

business success under such direction. In addition, Thaioil

stakeholders’ needs, the Board of Directors has defined a

is rated as a world oil and gas sustainability leader, an integral

business management policy and goals to drive Thaioil Group

part of our worldwide successes and accolades earned this

with quality toward sustainable growth to in turn support national

year. For more detail, please refer to this annual report. Above

energy security.

all, they illustrate the commitment, devotion, and unity of the

Since DJSI (Dow Jones Sustainability Indices) is universally

Board, the management, and all employees to drive toward

recognized for sustainability assessment, our DJSI membership

greater success.


005

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Me ssage from t h e Board of Directors

The year was marked by high volatility in the world crude oil price,

posted good progress against plans, including the SPP Project,

with Dubai swinging wildly between USD 55 -111 per barrel.

LAB (Linear Alkyl Benzene) Project to add value to products,

Accounting for this were several factors, led by concerns over

and business expansion to the ASEAN market. These projects

China’s economic slowdown, Quantitative Easing (QE) measures

will play a key role in supporting Thaioil’s business security

of the US, the unrest and political conflicts in the Middle East

achieved through diverse industries and high-potential market

and Ukraine, and the crude supply glut in and outside OPEC,

expansion (domestic and regional).

particularly shale oil production by the US. Equally important, In tandem with our business goals, the Board values business OPEC’s decision to maintain member countries’ crude oil outputs conduct with due regard for safety and the environment; our in November sent the average Dubai crude oil price as at December safety records have been continually improving each year. 2014, tumbling from last year’s average of USD 108 to only Our projects are to conserve energy and the environment, and USD 60 per barrel. These external, uncontrollable factors result to contribute to society, especially the community around the in Baht 16,890 million of stock loss. refinery in Sriracha District, Chonburi Province, where Thaioil Group’s The Board and the management are well aware of these

Health and Learning Center for Communities, together with the

unfavorable and challenging circumstances of the oil and

community itself, promote activities covering education, health,

aromatics businesses, aggravated by the sluggish demand and

and tradition. Engineering and energy expertise and years

economy. These prompted us to issue several measures to

of experience of our personnel have been applied to the

ease business impacts, including acceleration of major planned

development of remote communities without access to the

turnaround tasks, suitable risk management of inventories

national public utility system. One notable example is our project

(in price and volume), identification of opportunities for product

on biogas from rubber production and household waste and

price hedging, and the finetuning of refining and other processes

promoting toxin-free home-grown vegetation at Mak Noi Island,

to raise revenue and cut costs. Such measures contributed to

Phang-Nga Province. Another is the hydropower plant project in

satisfactory operating profits (exclusive of stock loss) totaling

Mae Jo community, Chiang Mai Province. Part of these projects’

Baht 12,864 Million. If the stock loss is incorporated as part of

success stems from the collaboration of our volunteers filled

the accounting standard, however, the Company posts Baht

with awareness of sharing and giving back to society.

4,026 Million in total loss for the year. The Board truly wishes and is ready to support the management to Despite the frail industry and economy, Thaioil managed to

drive and steer Thaioil to become a regional leading organization

leverage its strength in cost management to drive strategic

as well as a national economic driver to enhance energy security,

projects and lay a strong foundation for future businesses, cope

in parallel with decent returns generated for shareholders and

with fluctuating product prices, and hone competitiveness.

fair treatment of all stakeholders under good governance and

Several projects have been wrapped up and commercialized

social responsibility. For all your trust in and support to our

this year, including the energy efficiency improvement project

overall business over the years, the Board of Directors wish

at Crude Distillation Unit - 3 (CDU-3) and High Vacuum Unit - 2

to express its sincere appreciation to shareholders, investors,

(HVU-2), solvent capacity expansion of Sak Chaisidhi, and crew

customers, business partners, financial institutions, and public

boat fleet expansion of Thaioil Marine. All ongoing projects have

organizations and agencies alike.


006 TOP E nerg y Indus t r y G r o u p L e a d e r in S u s ta in a b ility

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

THAI OIL P U B L I C C O M PA N Y LIMITED

3,395 listed companies worldwide of various industry groups were invited to participate in DJSI sustainability assessment


007

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

T OP E n e rgy In d u st r y Grou p Le ad e r i n Sus tainability

ENERGY INDUSTRY GROUP LEADER IN SUSTAINABILITY The 2014 marked the second consecutive year in which Thai Oil Public Company Limited has earned recognition as a Dow Jones Sustainability Indices Member assessed as Energy Industry Group Leader from 209 companies worldwide. Besides, RobecoSAM, the globally accepted sustainability assessor, has recently announced Thai Oil Public Company Limited as the Oil and Gas Industry Leader with Gold Class Distinction in its sustainability yearbook. Thaioil’s commitment to sustainable business is illustrated by its management of risks concerning the environment, society, and good governance under a five-year sustainability master plan. The implementation of Operational Excellence is to ensure efficient business. Sustainability activities, as disclosed in the Sustainability Report under GRI G4 framework, are aimed to respond to all stakeholders’ expectations.


008

THAI OIL PUBLIC COMPANY LIMITED

Su s t a i na bl e E co no my

ANNUAL REPORT 2014

S U S TA I N A B L E ECONOMY

R e n e wa bl e E n e r g y Bu si n e s s E t h a n o l p ro d u c t io n fro m s u g a rc a n e , m o la s s e s and cassava.

L u be Ba se O i l Bu si n e s s

Tr a n s p o r t a t i o n a n d O t h e r Bu si n e s s M a r in e a n d p ip e lin e t r a n s p o r t a t io n o f c r u d e o il a n d p e t ro le u m / p e t ro c h e m ic a l p ro d u c t .

Oil Refiner y Largest refiner y in Th a i l a n d acco unt ing for 25% of nat ional refining c a pa c i t y. The product s i n c l u de LPG, Ga sol i n e , Jet Fuel, Ke rose n e , Gas Oil, Fuel O i l , e t c .

Powe r G e n e r a t i o n Bu s i n e s s Po w e r a n d s t e a m p ro d u c t io n a n d d is t r ib u t io n .

Pro d u c t io n o f lu b e b a s e o il as t h e k e y c o m p o n e n t o f lu b r icant, a n d lo w - t o x ic it y Tre a t e d Dis tillates Aro m a t ic E x t r a c t ( T DAE ) - r aw m a t e r ia l f o r t y re in d u s t r y with b it u m e n a s b y - p ro d u c t .


009

THAI OIL PUBLIC COMPANY LIMITED

Su st ai n able Economy

ANNUAL REPORT 2014

Petro c h emic al B usin ess Arom a t i c produ c t i on w h i c h i s a r aw m a t e ri a l of pol ye st e r and P E T pl a st i c . Th e produ c t i on of LAB - a su rf a c t a n t f or det e rge n t produ c t i on .

Sustainable Economy S o lven t Bu sin e s s M a n u fa c t u re r a n d di st ri bu t or of sol ve n t w h i c h i s a c om pon e n t of pa i n t i n g i n du st r y.

Thaioil Group focuses on economic growth a c h i e v e d t h ro u g h r i s k a n d i n v e s t m e n t management by taking into consideration the sustainability factor throughout the product supply chain in order to maximize profitability under good corporate governance practice.


010

THAI OIL PUBLIC COMPANY LIMITED

Su s t a i na bl e S o ci et y

ANNUAL REPORT 2014

S U S TA I N A B L E SOCIETY

CSR for Commu n ities s u r r oundi ng the Refin er y

T h a i o i l G ro u p’s H e a lt h a n d L e a r n i n g C e n t r e fo r C o m mu n i t i e s


011

THAI OIL PUBLIC COMPANY LIMITED

Su st ai nable Society

ANNUAL REPORT 2014

CS R fo r So c iety A ppl y k n ow l e dge a n d e xpe ri e n c e s on e n e rgy t o de ve l op qu a l i t y of l i f e i n t h e re m ot e a re a s.

Sustainable Society Responsibility for Society and Communities As Asia’s leading energy producer, Thaioil Group strives to achieve sustainable growth in parallel with the nurturing of confidence, acceptance, and trust on the part of communities and society. To this end, the Group earnestly pays attention to the environment and safety of communities, prepared to aid society on the basis of the mutual growth concept among industries, communities, and the environment. Communities and Thaioil Group, Together We Develop Sustainable Society. Focusing on improving the quality of lives, both in our vicinity community and in society at large, the Group promotes hygiene, develops education, builds community members’ capacities, develops renewable/alternative energy from local resources efficiently so as to extend energy opportunities to remote communities, creates mutual development and learning processes among communities, partners, and Thaioil Group, and values the cultivation of public service awareness among employees.


012 Su s t a i na bl e E nv i ro nm e n t

S U S TA I N A B L E ENVIRONMENT

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

013 Su st ai n ab l e Environment

Sustainable Environment Thaioil Group is fully awared of the impact on natural resources and so initiate several environmental measures through efficiency improvement of production processes. Through product quality improvement, the Group strives to ease environmental impacts and enhance future business competitiveness.


014

THAI OIL PUBLIC COMPANY LIMITED

Au di t C o mm i t t ee R epor t

03

ANNUAL REPORT 2014

AUDIT COMMITTEE REPORT

Mr. Chulasingh Vasantasingh ntasingh Chairman of the Audit Committee Thai Oil Public Company ny Limited

1. Financial Statements: The committee reviewed material 1 items of quarterly and annual financial statements for the it Company and its subsidiaries, about which clarification was C given by the external auditor and senior management. It found g tthat Thaioil had prepared its financial reports accurately, comprehensively, and credibly. The financial statements c contained adequate disclosure of information for investors c and users. Account recording conformed to IFRS, which was a tthe external auditor’s unqualified view. At its meeting with the external auditor in the absence of the management,

To the Shareholders

material data and audit-related internal control, the financial statements, and major obstacles faced during the audit were

The Audit Committee is made up of knowledgeable independent

discussed. No material observation was filed by the external

directors with pertinent experience in accounting, finance,

auditor. Assessment of the internal control system found that

economics, law, and the petroleum, petrochemical, and energy

it was suitable, with no data concealment.

businesses. These members are qualified to review the credibility of financial statements against the requirements

2. Connected Transactions: In reviewing connected

of the Office of the Securities and Exchange Commission

transactions or those potentially posing conflicts of interest

(SEC) and the Stock Exchange of Thailand (SET). The present

under the SET and SEC’S announcement, the committee

committee is chaired by Mr. Chulasingh Vasantasingh, with

concluded that Thaioil had observed regular business

two independent directors, namely Ms. Chularat Suteethorn

practices, exercised fairness and sensibility, and produced

and Mr. Suvit Maesincee, as members.

no siphoning of benefits. Further, optimal considerations were given to the Company’s business conduct for itself and its

The committee undertook its Board-assigned duties under

shareholders. The committee also reviewed such information

its own charter, which aligned with the requirements and

disclosure for accuracy and completeness.

good practices of SEC and SET. This year it held 12 meetings, including consultations held with the management, the

3. Risk Management: To ensure Thaioil’s suitably effective

internal auditor, and the external auditor as applicable to

risk management system, the committee reviewed risk

each. At one meeting the committee met separately with the

management processes for continued efficiency improvement,

external auditor in the absence of the management. Below

regarded as an element of corporate governance. It was

is a summary of its performance this year:

found that the Company had restructured its risk management into three aspects: strategy and investment project, operation, and business continuity management. Such


015

THAI OIL PUBLIC COMPANY LIMITED

A u d i t Com mittee Report

ANNUAL REPORT 2014

restructuring raises the efficiency of risk management to

7. Appointment of the External Auditor for 2015: In selecting

encompass all aspects and respond to dynamic external

the external auditor, the committee nominated the auditor

changes that affected business, while aligning with the

team based on independence, skills, competence, and

Company’s short-term and long-term goals and strategic

experience in energy-business audits, as well as audit’s fee.

plans, leading to value supplementation and sustainable

The committee therefore advised the Board to seek approval

growth for Thaioil Group. To this end, awareness is promoted

from the shareholders’ meeting to nominated KPMG

of risks, as is risk management process development so that

Phoomchai Audit Ltd., with Mr. W inid Silamongkol,

the processes suit prevailing settings and circumstances.

CPA registration No. 3378, or Mr. Charoen Phosamritlert,

Additionally, IT system is introduced to support risk management

CPA registration No. 4068, or Mr. Vairoj Jindamaneepitak,

practices across Thaioil Group.

CPA registration No. 3565, or Mr. Waiyawat Kosamarnchaiyakij, CPA registration No. 6333 as the 2015’s external auditor

4. Internal Controls: The committee reviewed Thaioil Group’s

team. The proposed audit fees amounted to Baht 2.54 million.

internal control system for the year to become reasonably confident in the Company’s efficient and effective business,

In summary, the Audit Committee concluded that this year,

and in the achievement of the defined objectives and goals.

Thai Oil Plc. had valued efficient and effective business

To this end, the Company established internal control by

conduct and prepared material, credible financial statements

assigning the management to undertake internal control

in line with generally accepted accounting principles, complete

assessment using the system adequacy checklist of The

with adequate disclosure of connected transactions with

Committee of Sponsoring Organizations of the Treadway

potential conflicts of interest; that it commanded good

Commission (COSO). The Company found that its good

corporate governance, adequate risk management, and a

internal control system adequately suited its businesses,

suitable, watertight internal control system; and that it had

leading to efficient and effective job performance. The view

fully complied with all relevant legislation and regulations

was endorsed by the committee and the Board.

for its businesses.

5. Internal Audit Supervision: By having Internal System Audit report directly to it, the committee ensured that the unit carried out its work freely. The committee reviewed and approved the annual internal audit plans, supervised audit

February 12, 2015

work against plans, mentored the unit, and assessed the

On behalf of the Audit Committee

annual performance of the head of Internal System Audit.

6. Compliance with the Law: The committee reviewed that the Company strictly comply with legislation related to securities and exchange, SEC and SET regulations, and

(Mr. Chulasingh Vasantasingh)

relevant laws. The committee found that the Company

Chairman of the Audit Committee

complied with all relevant regulations as listed above.

Thai Oil Public Company Limited


016

THAI OIL PUBLIC COMPANY LIMITED

N o m i na t i o n a nd R emu n e r a tio n C o m m itte e R e p o r t

04

ANNUAL REPORT 2014

NOMINATION AND REMUNERATION COMMITTEE REPORT

Gen. Jiradej Mokkhasmit mit Chairman of the Nomination tion and

The present Nomination and Remuneration Th Committee consists of Co

Remuneration Committee e Thai Oil Public Company Limited

1. Gen. Jiradej Mokkhasmit

Chairman of the Nomination and Remuneration Committee (Independent Director)

2. Mr. Thaworn Phanichaphan

Member of the Nomination and Remuneration Committee (Independent Director)

To the Shareholders

3. Mr. Nuttachat Charuchinda

Member of the Nomination and

In line with the corporate governance guidelines for listed

Remuneration Committee

companies, the Board of Directors appointed the Nomination and Remuneration Committee and approved its charter to

4. Mr. Thosaporn Sirisumphand Member of the Nomination and

frame its duties and clearly define its composition and

Remuneration Committee

qualifications. The committee consists of at least three

(Independent Director)

directors, most of whom must be independent and none of whom is to be the Chairman of the Board or the

Meetings and Performance in 2014

Chief Executive Officer and President (CEO/President). Performing all the duties spelled out in its charter, Members must be knowledgeable and experienced, must the committee met five times with 100 percent attendance, understand the qualifications, duties, and responsibilities,

as shown on page 89-90.

and must devote adequate time to the fulfillment of the committee’s duties.

Observing its charter, the committee deliberates recruitment criteria, approaches, and processes and defines suitable remuneration for the Board and its committees for the

A summary of these meetings appears below: 1. For the CEO/President, assessed his performance and decided his salary raise, commensurate with his performance against the job’s criteria.

consideration of the Board, which tables them to shareholders’

2. Recruited and shortlisted people for the Board’s

meetings for approval every year. The CEO/President’s

c o n s i d e r a t i o n b e f o re t a b l i n g t h e i r n a m e s t o t h e

remuneration, also deliberated by this committee, is proposed

shareholders’ meeting for approval to replace the

for approval by the Board.

directors who complete their term in 2014.


THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

3. Based the Board’s remuneration for 2014 on criteria suiting their responsibilities and linked this remuneration to Thaioil’s overall performance against peer listed companies, as well as its dividend payment. 4. Recruited and shortlisted qualified people to the Board for appointment in place of the directors who resigned before completing their terms. 5. Recruited and shortlisted those qualified from within and outside Thaioil for the Board’s appointment as the new CEO/President. 6. Recruited and shortlisted directors for seats on this committee, the Audit Committee, Corporate Governance Committee, and Risk Management Committee for the Board’s appointment to vacated posts due to resignation/term completion, or additional appointment. 7. Encouraged Thaioil to allow minor shareholders to propose agenda items and nominate directors for election at least three months ahead of the 2015 AGM from the period of September 25 to December 31, 2014, through Thaioil’s website.

January 15, 2015 On behalf of the Nomination and Remuneration Committee

(Gen. Jiradej Mokkhasmit) Chairman of the Nomination and Remuneration Committee Thai Oil Public Company Limited

017 N om i n at i on an d Re m u n e rat i on Com mittee Report


018

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce C o m m itte e R e p o r t

05

ANNUAL REPORT 2014

CORPORATE GOVERNANCE COMMITTEE REPORT

Adjunct Professor

1. Endorsed a self-assessment form for anti-corruption

Dr. Thosaporn Sirisumphand phand

measures and reference evidence for use in applying for me

Chairman of the

a m membership certificate of the Thailand’s Private Sector

Corporate Governance Committee Thai Oil Public Company Limited

Collective Action Coalition Against Corruption (CAC). Co Thaioil secured this certificate in April 2014. Tha 2. Endorsed a revised draft of the CG and Code of Conduct Manual, featuring criteria and guidelines conforming Ma to tthe prevailing CG standard, including Good Governance Principles for Listed Companies (issued by the Stock Pri Exchange of Thailand, SET), assessment criteria for listed

To the Shareholders

companies’ CG Report (issued by IOD), and Dow Jones Sustainability Indices (DJSI) assessment.

To turn Thaioil into a sustainable organization, adherence to corporate governance (CG) represents one of Thaioil’s policy items and missions, a point valued and committed

3. Endorsed practical guidelines on Board meetings to deliberate agenda items where directors have vested interests and guidelines for handling confidential agenda items.

to by the Board of Directors, executives, and all employees over the years. To this end, the Board appointed the

4. Endorsed criteria for executives and employees invited

C o r p o r a t e G o v e r n a n c e C o m m i t t e e , w h i c h c u r re n t l y

to serve in other companies, units, or entities, particularly

consists of Adjunct Professor Dr. Thosaporn Sirisumphand

the CEO/President, executives, and employees.

(as Chairman), Mr. Yongyut Jantararotai, and Mr. Praipol Koomsup. This committee is assigned by the Board to define CG policies and guidelines, set business ethics

5. Endorsed the amended performance assessment forms for the Board for 2014. Specifically, the Board and Board-Committee assessment forms were made clearer

standards, and monitor business conduct, while ensuring

and covered the performances of the Board-Committees

that Thaioil’s business is based on good governance

as well as the responsibilities spelled out in their respective

principles. It also advocates and mentors on third-party

charters. Finally, the committee endorsed Thaioil’s disclosed

assessment of CG standards to promote international

assessment outcomes of the four Board-Committees in the

acceptance, while advocating and promoting extensive

annual report.

adoption of business values under CG principles among all executives and employees to turn such values into a corporate culture.

6. Approved CG activity plans for 2015 to enable the Company’s business to conform to CG principles and internationalize CG practices; promote confidence among

This year, the committee held five meetings and fulfilled all

shareholders and stakeholders; and stimulate and cultivate

its charter-defined duties by approving and endorsing key

values among all employees for their strict conformance to

CG activities and plans summarized below:

CG and business ethics.


019

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rn an c e Com mittee Report

ANNUAL REPORT 2014

This year, Thaioil executed the action plans endorsed by this

Domestic Recognition

committee by staging activities to stimulate and underscore

>> Membership certificate under CAC (Private Sector

CG awareness and the code of business conduct among all, while running assorted projects covering all its stakeholders so as to elevate its CG standard. A case in point is the development of the Thaioil Group Suppliers Code of Conduct

Collective Action Coalition Against Corruption).

>> SET Award of Honor for CG and Corporate Social Responsibility with continued excellence (2012-2014), at the SET Awards 2014 event, hosted by SET.

to promote a common understanding among Thaioil Group and its business partners of business conduct on the basis

>> “Excellent” Corporate Governance Report of Thai Listed

of sustainability, which is communicated to business partners

Companies 2014 Award, which is the ultimate award, for

through various channels. This committee, executives,

the sixth straight year, presented by Thai IOD.

and employees also participated in the PTT Group CG Day 2014 activities staged by PTT Group companies to not only drum up awareness of CG’s importance and

>> Recognition for outstanding achievements on social development (CSR entity of excellence), presented by the Ministry of Social Development and Human Security.

benefits, but also promote creative cooperation in PTT Group’s campaign against corruption.

>> One of 19 Thai listed companies to undergo assessment for outstanding corporate governance practices under

Thaioil’s commitment to CG and earnest intention, has earned

the ASEAN CG Scorecard criteria.

acceptance from various entities, institutes, companies, and agencies worldwide this year.

These accolades speak volumes of not only Thaioil’s standard for CG and ethics, but also its coordination, development,

International Acceptance

and promotion to upgrade business conduct under CG on

>> World-class acceptance due to the DJSI membership in

the part of the Board, executives, and employees in tandem

2014 for the second consecutive year with a maximum

with responsibility to society and the environment. These

score, recognized as the Energy Industry Group Leader.

essential factors have convinced the Corporate Governance

>> The Strongest Adherence to CG Award at the 4 th Annual

Committee that Thaioil will achieve its business goals and

Southeast Asia Institutional Investor Corporate Award event for 2014, based on a survey of investors and analysts of leading Southeast Asian companies conducted

grow with quality, which will benefit shareholders, stakeholders, society, and the nation. Ultimately, Thaioil is bound to become a sustainable entity.

by Alpha Southeast Asia, a leading publication on international finance and investment.

January 8, 2015 On behalf of the Corporate Governance Committee

>> The Assets Excellence in Management and Corporate Gover nance Awards 2014 (Platinum Level) award, presented by The Assets, Asia’s leading finance journal.

>> Asia’s Outstanding Company on Corporate Governance Award, in its second consecutive year, under the Corporate

(Adjunct Professor Dr. Thosaporn Sirisumphand)

Governance Asia Recognition Awards 2014 Project,

Chairman of the Corporate Governance Committee

presented by the Corporate Governance Asia journal.

Thai Oil Public Company Limited


020

THAI OIL PUBLIC COMPANY LIMITED

Ris k M a na g em ent C o m m itte e R e p o r t

06

ANNUAL REPORT 2014

RISK MANAGEMENT COMMITTEE REPORT

Mr. Apisak Tantivorawong ng

Performance in 2014

Chairman of the

As defined in its charter, the committee defined and reviewed

Risk Management Committee ittee Thai Oil Public Company Limited

the corporate risk management framework, policies, and processes. It also provided guidance to the risk management approach in line with Thaioil’s business direction, operating strategies, and plans, while supporting continuous, efficient development of internationally accepted risk management throughout Thaioil to form a corporate culture. This year, the committee met 10 times, with the following summary of actions:

To the Shareholders

1. Acknowledged and endorsed for the Board’s consideration

The Board of Directors of Thai Oil Public Company Limited appointed the Risk Management Committee to steer corporate risk management and fulfill the Company’s goal achievement, fostering confidence and credibility among investors and stakeholders. The current committee consists of three members who are competent and experienced in this business:

the assessment outcomes of Thaioil Group’s risk management processes for 2013 by consultant Ernst & Young, together with the Group’s corporate risks and risk management plans for 2014, its Business Continuity Management (BCM) and risk management committee report for 2014, and the risk management plan for 2015. 2. Acknowledged and endorsed for the Board’s consideration the assessment outcomes and business impacts resulting

1. Mr. Apisak Tantivorawong Chairman of the Risk Management Committee

from new ideas on energy reform and the World Economic Forum’s Global Risks 2014.

(Independent Director) 2. Mr. Twarath Sutabutr

Member of the Risk Management Committee (Director)

3. Endorsed for the Board’s consideration the amendment and addition of the framework for product and crude oil price risk management; amendment to target prices concerning spread risk management for product and

3. Mr. Atikom Terbsiri

Member of the

crude oil prices for 2015 and 2015-2016; the strategic

Risk Management Committee

framework for risk management for product and crude

(Director /

oil prices and guidelines for risk management for inventory

Chief Executive Officer

crude oil as of December 2014 to accommodate the

and President)

volatile crude oil price and product spreads.


THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

4. Endorsed for the Board’s consideration risk management plans for key investment projects of the Group. 5. Endorsed for the Board’s consideration risk aspects of issuing and offering domestic Baht-denominated debentures and fund ceiling expansion for intercompany loans to affiliates. 6. Acknowledged and provided recommendations on operating plans, investment plans, and risk management of affiliates. 7. Provided recommendations to promote the development of corporate risk management for greater efficiency and effectiveness. On the whole, the Risk Management Committee considers that, for the past year, the Company has developed its corporate risk management practices to cover all risk factors, with continued risk management in line with evolving circumstances. The committee held regular meetings, with timely special meetings held to review key, urgent risks, leading to effective risk management for the Group. The Company has efficiently and suitably managed key corporate risks, while keeping them manageable.

January 23, 2015 On behalf of the Risk Management Committee

(Mr. Apisak Tantivorawong) Chairman of the Risk Management Committee Thai Oil Public Company Limited

021 Ri sk Man age m e n t Com mittee Report


022

THAI OIL PUBLIC COMPANY LIMITED

Tha i o i l Gro up’s Vi s i o n, M is s io n , a n d O p e r a tin g S tr a te g ie s

07

ANNUAL REPORT 2014

THAIOIL GROUP’S VISION, MISSION, AND OPERATING STRATEGIES

Thaioil Group aspires to become a business

Being a strategy-focused organization, Thaioil Group is characterized

leader in the integrated refining and

by a regular review of vision and business directions to further its

petrochemical company in Asia-Pacific

business capability and promote competitiveness, while carving

with the following missions:

business growth and preparedness for emerging challenges and increasingly intense competition. The group has defined three

01 To be in top quar tile on performance and return on investment

key strategies for growth:

1. Operational Excellence for TOP Profit Enhancement : Focus on process reliability, production planning efficiency, and qualified production process and distribution flexibility, to meet customer needs and ensure the competitiveness with reasonable operating costs in order to secure the Company’s position as ‘the Most Reliable Company’

02 To become a high-performance organization that promotes teamwor k, innovation and tr ust for sustainability

2. Growth Execution : Focus on the investment that enhances the Company expertise to ensure the operating efficiency, increase the advantage in the market, and expand the Company’s business areas. Aiming at expanding to the overseas industrial market, the value-adding and market-expanding abroad: especially Indonesia, Vietnam, and Myanmar, have been undergone, thus boosting Thaioil Group’s performance and potential in long term

03 To emphasize good Corporate Governance and commit to Corporate Social Responsibility.

3. Business Excellence & Sustainability : Focus on bolstering corporate preparedness and grooming personnel’s skills and competency to accomplish corporate success while accommodating business growth abroad and emerging businesses based on sustainability framework


023

THAI OIL PUBLIC COMPANY LIMITED

Su m m ar y of Bu si n e ss A c h i e ve ments in 2014

ANNUAL REPORT 2014

08

SUMMARY OF BUSINESS ACHIEVEMENTS IN 2014

BUSINESS DEVELOPMENT BASED ON SUSTAINABILITY Thaioil Group operates on the basis of management system development with a focus on excellence and efficiency in economic, environmental and social aspects, in line with requirements and safety together with systematic risk management for sustainable growth. This has bolstered confidence among business partners, and created the safety surroundings around neighbor community, resulting in the selection to the DJSI Membership in the Emerging Markets, and the recognition from RobecoSAM as a Gold Class and Industry Leader in the Oil & Gas business group; both for the second year in a row.

1. Becoming a Sustainable Energy Leader through

The year marked another great pride for the group, selected

the qualification to Dow Jones Sustainability

to the DJSI Membership in the Emerging Markets for the

Indices (DJSI) membership in the Emerging

second year in a row, marked by a top score in the world

Markets group for 2014 for the second year in

energy industry group. Such was a proof of its business

a row with the top score in the world energy

caliber, evident in management system development with a

industry group

focus on excellence and efficiency in economic, environmental,

Facing the challenging, stagnant world economy and the

and social aspects in line with requirements and safety

plunging world oil price, Thaioil Group leveraged the

together with systematic risk management for sustainable

experience and skills of the last half-century in the energy

growth. This international recognition has bolstered confidence

business to maintain its production excellence and operating

in the group among business partners, investors, and financial

efficiency under a world-class governance standard in

institutions.

parallel with a desire to look after the environment and all its stakeholders.

In addition, Thaioil has secured recognition from RobecoSAM (DJSI’s assessor of sustainability) as a Gold Class and Industry Leader in the Oil & Gas business group; the only Company receiving this recognition 2 years in a row.


024

THAI OIL PUBLIC COMPANY LIMITED

Su m ma r y o f B us i nes s A c h ie v e m e n ts in 2 0 1 4

ANNUAL REPORT 2014

2. Management and business successes amid

of domestic and regional refineries. Above all, Thaioil Group

volatile crude oil prices and heated competition

remained Thailand’s major fuel producer, with a 31% proportion

in the petroleum, aromatics, and lubricant

of domestic sales volumes of total petroleum demand.

businesses

These factors resulted in the overall performance outcomes

This year, Thaioil Group maintained its focus on the operational

(exclusive of oil stock loss) meeting goals.

excellence and customer needs. This was achieved through active risk management to accommodate volatile

3. Production excellence arising from integrated

economic conditions and crude prices, which fell by

management

USD 40 per barrel during the latter half of the year due to

In striving for operational excellence, Thaioil Group remains

world supply gluts, notably brought on by shale oil and shale

committed to group integration among the refining, aromatics,

gas production by the US, resulting in crude oil stock loss.

and lubricant businesses, which means planning exercises

Meanwhile, the petroleum and petrochemical markets were

among all units for efficiency, reliability, and flexibility in

pressured by new market players, causing lower spreads

meeting market needs. As a result, the group’s petroleum

between products and feedstock. The above - mentioned

products and petrochemical feedstock commanded higher

factors sent the group’s accounting gross integrated margin

prices and quality than those of basic refineries.

to USD 1.9 per barrel. Margin improvement remained the group’s key strategy. Still, the group managed to ease impacts of the stock loss

This year, its gross margin rose to about USD 0.57 per barrel,

with its commitment to operational excellence and the year’s

most of which is a result of unconventional-crude refining

milestone achievement—a major maintenance turnaround—in

based on a greater variety of crude oil. This benefit arose from

which the group’s collaboration lowered the turnaround

HVU-2 debottlenecking and energy efficiency improvement

time from 55 to 46 days, apart from its customer focus and

at CDU-3. The rise in margin was also attributable from a

efficient price risk management. As a result, the group’s

shorter turnaround period, production efficiency improvement,

refinery utilization rose to 98%, which exceeded the average

and sale of products of customers’ desired quality, including

OPERATIONAL EXCELLENCE

Amidst volatile crude oil price and heated competition, Thaioil Group is determined to maintain the operational excellence with high efficiency, strong reliability, and full flexibility to meet market needs and to strive in the dynamic market situations. This continually secures Thaioil’s position as Thailand’s major fuel producer with the ability to increase its margin improvement.


025

THAI OIL PUBLIC COMPANY LIMITED

Su m m ar y of Bu si n e ss A c h i e ve ments in 2014

ANNUAL REPORT 2014

the import of long residue from new sources, which

As for risk management, the group’s heightened corporate

accounted for higher outputs of lube base oil, and finally the

risk management covers strategic, operational, and BCM

higher TDAE output. All these result in Thaioil Group being

(Business Continuity Management) risks. It expanded

singled out among the world’s leading refineries, based on

supervision systematically, based on operation framework,

operational availability, steadily improving energy intensity

to group affiliates to raise operating efficiency and

index, and cost control for competitiveness.

accommodate international-venture uncertainties such as

The Company continued to cultivate safety as a core business value among all employees, evident in an excellent safety statistics with the total recordable case frequency in the top 10 quartile among the oil & gas industry for the eighth

crude price volatility, natural catastrophes, and terrorism. This year’s oil price hedging and cross-currency swap successes—designed to minimize volatility of the oil price and exchange rate—yielded about Baht 2.5 billion.

straight year, according to The International Association of Oil & Gas Producers (IOGP).

5. Project success and constant implementation of strategic plans

To maximize its capability, the group also collaborated with other PTT Group companies to acquire group management and administration, including consultative meetings on business outlooks and prices and the Operational Excellence Project; all of which are commercial - based collaboration.

Thaioil Group remains a strategy-focused organization with continual revision of its strategies. This year saw market volatility and increasingly fierce competition, necessitating clear strategic revision to swiftly address dynamic business factors and achieve leadership in regional refining and

4. Proactive marketing and risk management

p e t ro c h e m i c a l b u s i n e s s e s , w h e t h e r i n p e r f o r m a n c e

strategies

outcomes, in business growth, or in long-term sustainability.

Thaioil Group values the management of marketing strategies; the key success is to keep good relations with customers, both domestic and abroad. High quality products, punctual delivery, diversity of products, swift and precise service and problem resolution for customers, together with our standards of safe delivery secured the proportion of

This year, the group completed 5 projects as planned: (1) the Emission Improvement Project, designed to lower the level of SO X to less than 500 ppm, (2) the HVU-2 Debottlenecking Project, designed to promote the ability to process light fuel oil for the likes of gasoline and diesel to raise

domestic product sale at 84% of production capacity.

the gross margin more than USD 0.40 per barrel, (3) the

In addition, the group values product development to

Energy Efficiency Improvement Project for the CDU-3 Preheat

match customers’ needs. This year the group produced

Train, which saved up to 15% or equivalent to 20 MW of fuels

Euro 5 diesel for blending into PTT’s HyForce product.

and cut more than 23,000 tons per year of greenhouse gas

E-ordering increases the flexibility of goods ordering while

emissions, (4) solvent capacity expansion by Sak Chaisidhi

shortening transaction time. Also, markets were launched in

Co., Ltd., from 76,000 to 141,000 tons per year, and

ASEAN, Europe, and the US, boosting this year’s customer

(5) purchase of three additional crew boats by Thaioil Marine

satisfaction scoring to 93%.

Co., Ltd.


026

THAI OIL PUBLIC COMPANY LIMITED

Su m ma r y o f B us i nes s A c h ie v e m e n ts in 2 0 1 4

ANNUAL REPORT 2014

Underway is the LAB (Linear Alkyl Benzene) Project, operated

6. Excellence in corporate governance, social

by LABIX Co., Ltd., a joint venture between Thai Paraxylene

responsibility, and stewardship of stakeholders

Co., Ltd., and Mitsui & Co., Ltd.. This company’s production

Besides striving for a high-performance organization,

process would be linked to Thaioil Group’s production

Thaioil management promotes the responsibility for

structure to capitalize on synergy. Commercial operation

society and the environment, based on sustainable

will begin at the end of 2015.

development through business processes and various activities, thus winning wide acceptance from many business

Investment in logistics and public utilities this year consisted

and industrial sectors. The group landed among Platts Top

of a distribution expansion project for paraxylene and JP-8

250 Global Energy Company Ranking for 2014: No. 52 in

in Sriracha District and an expansion of Thaioil’s Distribution

Asia and No. 165 worldwide. Alpha Southeast Asia, the first

Station, now under construction and set to begin in 2016.

and only journal dedicated to institutional investment that focused on banking and the capital market of Southeast

As for the power business, a new, 239-MW SPP under

Asia, also presented Thaioil the following 4 awards:

TOP SPP Co., Ltd., is under construction, with commercial >>

Strongest Adherence to Corporate Governance

>>

Most Improved Investor Relations

>>

Best Strategic Corporate Social Responsibility

>>

Strongest Commitment to Sustainable Energy in Southeast

operation scheduled for 2016. GPSC (Global Power Synergy Plc.), meanwhile, has filed for IPO permission to raise capital for business expansion. The stock sale is due to begin in 2015.

Asia.

As far as international business expansion is concerned,

The group highly values safety to operating staff as well as

jointly with PTT, Thaioil has submitted a proposal to upgrade

surrounding communities, securing Thaioil’s safety record

Thanlyin refinery in Myanmar, the deliberation outcome of

among the world’s best. In addition, Thai Lube Base has

which will be announced in early 2015. Moreover, there

earned a plaque for its Zero Accident Award Project for

is a paraffin wax project to be undertaken with Pertamina

2014 for the fifth consecutive year.

in Indonesia; the project is currently under a final study of investment.

The group is convinced that sustainable growth must be accompanied with the development of communities, society,

Thaioil Group also focuses on long-term promotion of

and the environment target-based targeted management

sustainability through a portfolio management project,

under good governance and ethics. With that in mind, it

designed to raise new businesses that align with industrial

has garnered the following awards from top agencies and

trends and futuristic changes in energy consumption, a supporting-function project involving personnel development,

entities in the past year: >>

SET Award of Honor for Top Corporate Governance Report

finance and treasury, social and environmental responsibility,

Award and Best Corporate Social Responsibility Award

and research innovations. These should strike a fine

for 2012-2014, presented at the SET Awards event by

balance between growth and confidence among shareholders

the Stock Exchange of Thailand (SET)

and stakeholders.


027

THAI OIL PUBLIC COMPANY LIMITED

Su m m ar y of Bu si n e ss A c h i e ve ments in 2014

ANNUAL REPORT 2014

CORPORATE GOVERNANCE & SOCIAL RESPONSIBILITY Thaioil’s Board of Directors and Management fully support the Company’s responsibility on society and the environment, and its development towards sustainability, through business processes and various activities. Additionally, through target-based work process management under the good Corporate Governance and business ethic, Thaioil staff and people in the community are urged to be aware of and prioritize their own safety to other aspects.

>>

>>

>>

An “Excellent” Corporate Governance Report of Thai Listed

In addition, Thaioil won recognition as an Asian leader

Companies 2014 award for the sixth consecutive year,

at the fourth Asian Excellence Recognition Awards 2014

presented by Thai IOD and ranked as one of Thai Listed

event, hosted by Corporate Governance Asia (a leading

Companies with highest score (above 90 points) in ASEAN

publication of Hong Kong and Asia that focuses on economic

CG Scorecard

and good governance issues). The event of which Thaioil

“Excellent” regional Corporate Governance awards

earned 2 awards:

presented by Alpha Southeast Asia, The Assets, and

>>

Asia’s Best CEO (Investor Relations)

Corporate Governance Asia journals

>>

Best Investor Relations by Company.

Outstanding sustainability award for 2014, presented by CSR Club of Thai Listed Companies Association, Office of the Securities and Exchange Commission (SEC), and Thaipat Institute

>>

CSR Recognition for 2014 for listed companies that exhibit social responsibility, hosted by SET and the CSR Institute

This was the second annual recognition, attributed to the group’s outstanding adherence to the highest standard of information disclosure, transparency, and fairness. The group also secured full marks out of an assessment by the Thai Investors Association under the association’s project assessing AGMs for 2014.

>>

>>

>>

CSR-DIW Continuous Award for 2014, designed to promote plant capability for environmental development

Thaioil Group is determined to apply its half-century of

and sustainable social responsibility, presented by the

knowledge and skills in the field of energy; operational

Department of Industrial Works, Ministry of Industry.

excellence; outstanding governance; responsibility to

“Excellent” in CSR presented by Ministry of Social

society, the environment, and communities; and commitment

Development and Human Security

to the highest satisfaction among stakeholders to strive

A certified member of the Private Sector’s Collective

to improve its business strength and become a century

Action Coalition against Corruption (CAC)

organization and an integral part of society and Thailand.


028

THAI OIL PUBLIC COMPANY LIMITED

M i l es t o nes o f 2014

09

ANNUAL REPORT 2014

MILESTONES OF 2014

01

J ANU ARY

THAIOIL Thailand TOP Company Awards 2014 Thaioil won a Top Management Award at “Thailand TOP Company Awards 2014”, organized by Business+, a leading journal in Thailand’s business sector, in conjunction with the University of the Thai Chamber of Commerce, recognizing business entities with outstanding overall performances as well as role models and inspiration for competitiveness development and outstanding management.

02

F E B R U ARY

THAIOIL Gold Class Sustainability Award 2014 Thaioil was named the Oil and Gas Sustainability Leader, Gold Class, by RobecoSAM, the sustainability assessor for DJSI, at “Sustainability Award 2014”. The Company is the first among PTT Group to achieve the prestigious ranking.

03

MAR C H

THAIOIL Thaioil and Financial Partners Issue Baht 15-Billion Domestic Debentures, 4.29 Times Oversubscribed Thaioil issued “Debentures of Thai Oil Public Company Limited No. 1/2014”, total amount of Baht 15 billion. The debentures are unsecured, unsubordinated without a debentureholders’ representative in name-registered certificate: Trench No. 1 Tenor of 3 years, due in 2017 for Baht 2 billion; Trench No. 2 Tenor of 5 years, due in 2019 for Baht 3 billion; Trench No. 3 Tenor of 7 years, due in 2021 for Baht 3 billion, and Trench No. 4 Tenor of 10 years, due in 2024 for Baht 7 billion. Rated “AA-(tha)” by Fitch Ratings (Thailand) Ltd., these bonds were offered to institutional and major investors.


029

THAI OIL PUBLIC COMPANY LIMITED

Mi l e st ones of 2014

ANNUAL REPORT 2014

04

APR IL

THAIOIL Annual General Meeting of Shareholders 2014 Thaioil held its 2014 Annual General Meeting of Shareholders on April 2, 2014 for the shareholders to communicate the results of operation and issues of concern reflecting operational transparency as well as bolstering confidence of the shareholders in their investment of the Company. Asian Excellence Recognition Awards 2014 Thaioil was named a Regional Leader at the “4 th Asian Excellence Recognition Awards 2014”, organized by Corporate Governance Asia, a leading magazine based in Hong Kong and Asia with a focus on economic and CG issues. • Asia’s Best CEO (Investor Relations), based on its business performance in the previous year, its outstanding balanced operations in economic, social, and environmental aspects, marked by good governance and fair treatment of stakeholders. • Best Investor Relations by Company, for two consecutive years, based on its outstanding adherence to the highest standard, transparency, and fairness in information disclosure, apart from those reporting required by the Stock Exchange of Thailand (SET). Thaioil was also recognized as a role model Asian company,

05

MAY

S A K C H A I S I D H I C O. , LT D. , Sak Chaisidhi Expands Capacity Sak Chaisidhi Co., Ltd., expanded its hydrocarbon solvent capacity from 76,000 to 141,000 tons per year to meet the rising domestic and regional demand. Commercial operation began on May 11.

THAIOIL

equipped with excellent relations with investors and stakeholders. A Certified Member of CAC Thaioil was certified as CAC (Collective Action Coalition against Corruption) members, based on submitted information and supporting documents on its business policies, measures, operating procedures, internal controls, and others under CAC’s assessment form.

Outstanding Investor Relations Award from IAA Awards for Listed Companies 2013 Thaioil earned an Outstanding Investor Relations Award (Natural Resources industry) at “IAA Awards for Listed Companies 2013”, based on o v e r w h e l m i n g v o t e s f ro m f u n d managers and analysts. Best Investor Relations 2013 Recognition by FinanceAsia Magazine Thaioil was named by FinanceAsia, Asia’s leading financial journal, as the Thai company with the best investor relations. The company also belonged to Thailand’s leading group with outstanding performances in corporate governance, CSR, and dividend policy.


030

THAI OIL PUBLIC COMPANY LIMITED

M i l es t o nes o f 2014

ANNUAL REPORT 2014

06

JU NE

09

SE PT E MB E R

THAIOIL

THAIOIL

CDU-3 Major Turnaround

Interim Dividend Thaioil paid out an interim dividend for 2,040,027,873 shares at Baht 0.56 per share, amounting to Baht 1,142 million.

Crude Distillation Unit 3 (CDU-3) and core production units were shut down during June-July for 46 days, nine days earlier than planned. The major turnaround was carried out at CDU-3, Hydrocracking Unit-1 (HCU-1), Continuous Catalyst Regeneration Platformer Unit-1 (CCR-1), and the aromatics production mixed-xylenes unit of TPX. The company also conducted a tie-in with completed projects: HVU-2 and CDU-3 energy efficiency project (CDU-3 Preheat Train). During the shutdown, other refining units were uninterrupted. Thaioil Among Thai Listed Companies Assessed for CG by ASEAN CG Scorecard Ranking The Thai Institute of Directors (IOD), assigned by SEC to be responsible for the assessment of Thai listed companies’ CG, disclosed the results of the survey on the CG of listed companies in the ASEAN region: the ASEAN CG Scorecard 2013/2014. Thaioil was ranked among the Top 50 Publicly Listed Companies in Thailand, with the highest scores (over 90 points).

Thaioil Won Four Awards of Honor from Alpha Asia Magazine T h a i o i l w o n f o u r a w a rd s a t t h e “4th Annual Southeast Asia Institutional Investor and Corporate Awards 2014” organized by Alpha Asia, a leading international money and investment magazine: one at the regional level (The Strongest Commitment to Sustainable Energy in Southeast Asia), and three at the national level (The Strongest Adherence to Corporate Governance, Most Improved Investor Relations, and Best Strategic Corporate Social Responsibility). Dow Jones Sustainability Indices 2014 Thaioil was internationally recognized as a Dow Jones Sustainability Indices (DJSI) member for two consecutive years. Thanks to the best scores worldwide, it was also recognized as an energy industry group leader this year.

08

AUGUST

THAIOIL The 2014 Company’s Site-Visit Thaioil held its annual Company’s site visit for the shareholders twice this year, each could accommodate 100 people. Thaioil held this event annually to promote understandings of the Company’s business and to create confidence in the investment, which could reflect operational transparency. This event also joined by senior executives of the Company to provide their visions for operating toward sustainable growth. Thaioil’s Organized its Annual Strategic Thinking Session Each year, the Board of Directors and executive management has proposed agenda on business direction and long-term strategic plan for the Board of Director’s consideration and to bring about comments and policies as guideline in the formation of annual business plan and budget.

PTT Group CG Day 2014 Thaioil, together with PTT Group companies, jointly organized PTT Group CG Day 2014, under the concept of “The Power is in Your Hand” symbolized the Group’s cooperation to resist any corrupted action. The event was joined by high-level executives and corporate governance directors of the companies within PTT Group. This event offers the Group’s intention to follow the good corporate governance principles, while encourage its employees to have knowledge and understanding on the CG principles as well as being a role model for the society in driving the anti-corruption campaign.


031

THAI OIL PUBLIC COMPANY LIMITED

Mi l e st ones of 2014

ANNUAL REPORT 2014

10

OC T O B E R

11

NOVE MB E R

THAIOIL

THAIOIL

The Board of Director’s Orientation Program The Company held its orientation program for new directors to provide knowledge and understanding in the Company’s business including strategic direction and guidance in the business operation of the Company, which will be useful in their analysis. This will support the continuous improvement of the performances as well as for the highest benefit of the Company.

Sustainability Report Awards 2014

Excellent CSR Award from the Ministry of Social Development and Human Security Thaioil took an Excellent CSR Award from Pol. Gen. Adul Saengsingkaew, Minister of Social Development and Human Security, on the ministry’s 12 th anniversary of the establishment.

Thaioil won an Excellent Sustainability Report Award 2014 from the Thai Listed Companies Association (CSR Club) in conjunction with the Office of the Securities and Exchange Commission (SEC) and Thaipat Institute. CSR Recognition 2014 Thaioil earned a CSR Recognition Award 2014, hosted by SET, in recognition of listed companies with responsible business conduct.

CSR-DIW Continuous Awards 2014 Thaioil won a CSR–DIW Continuous Awards 2014 for “Factory Potential Enhancement Towards Sustainable Environmental Development and Social Responsibility Project 2014” (CSR - DIW Awards), hosted by the Department of Industrial Works, Ministry of Industry, based on its outstanding performance meeting the CSR-DIW standard criteria and continuing CSR activities.

SET Awards 2014

Platts Top 250 Global Energy Company Ranking for 2014 Thaioil was ranked 52 nd in Asia and 165 th worldwide by Platts: Top 250 Global Energy Company Rankings for 2014, based on asset value, revenue, profits, and returns on investment.

won an Outstanding Investor Relations Award

Thaioil won SET Awards of Honor at the “SET Awards 2014” event for the Best Corporate Social Responsibility Award and the Top Corporate Governance Report Award for three consecutive years (2012- 2014). It also for listed companies. The Asset Corporate Awards 2014 – Platinum Award

Governance Asia Recognition Awards: Best of Asia 2014 Thaioil earned two awards at the “10th Corporate Governance Asia Recognition Awards: Best of Asia 2014” event, organized by Corporate Governance Asia, a leading regional journal on corporate governance: Asian Corporate Directors Recognition Award 2014, and Asia’s Outstanding Company on Corporate Governance Award. These accolades recognized Asian companies and their leaders with outstanding CG promotion and contribution to sustainable growth.

Thaioil took a Platinum Award for its all-around excellence in performance on management, CSR, social and environmental responsibility, and investor relations from “The Asset Excellence in Management and Corporate Governance Awards 2014”, organized by The Asset, Asia’s leading financial magazine.


032

THAI OIL PUBLIC COMPANY LIMITED

M a rket R ev i ew 2014 a n d I n d u s tr y O u tlo o k

10

ANNUAL REPORT 2014

MARKET REVIEW 2014 AND INDUSTRY OUTLOOK

Market Review 2014 Global Market and Economy

Eurozone encountered increasing unemployment, which

The International Monetary Fund (IMF) predicted that the

touched 11.6%; deflation holding back the economic

world economy for 2014 would grow by 3.3%, or a slight

growth; and impact from the conflicts between Russia and

increase from that of 2013, which recorded 3.2% growth.

Ukraine, which affected investors’ confidence. In China, the

The main growth impetus was the recovery of the US

Chinese economy during 2014 experienced a slowdown

economy, under which the labor market surged. The US

following the government’s decision on economic restructuring

unemployment rate dropped to a six-year low of about

to seek balance between national development and the

5.8%. Private investment, excluding investment in the

decelerated industrial sector. The Chinese government,

housing sector, showed continuous expansion resulting in

however, launched the 2014 economic stimulus package

the notably stronger dollar. The situation also prompted

with targeted measures to provide assistance for SMEs and

the US Federal Reserve (Fed), at its meeting during

low-income earners. The government also lowered loan interest

October 28 – 29, 2014, to discontinue the monthly injection of

and offered low-interest loans to the agricultural sector and

USD 85 billion to purchase mortgage-backed bonds, which

five major government banks. The package also covered

started in November 2008. Contrary to the healthier economy

investment in renewable energy and utility infrastructure,

in the US, the Eurozone economy still looked weak. In Q3,

which helped slow down the economic contraction in China.


033

THAI OIL PUBLIC COMPANY LIMITED

Marke t Re vi e w 2 0 1 4 an d In d us tr y Outlook

ANNUAL REPORT 2014

Crude and Petroleum Products

In Q2, the crude price rebounded following the eruption of

Crude price during 2014 was very volatile. The Dubai

ethnic conflicts in Iraq, in which the Islamic State of Iraq (IS)

crude price, moving between USD 55 - 111 per barrel

seized a northern city with the country’s sizeable oil refineries

throughout the year, averaged USD 97 per barrel, down

and took control of a number of oil pipelines. The situation

from USD 106 per barrel in 2013. The crude price at the

caused concerns about Iraq’s oil export ability, since it is a

beginning of the year was down from that around late

leading oil producer and exporter. Meanwhile, the tensions

2013 due to concerns over the slowing Chinese economy.

in Libya and Ukraine still brewed with the seizure of various

China’s GDP in Q1 registered an 18-month low at 7.4%.

crude export ports by the rebel, resulting in Libya’s crude

Meanwhile, the US’s decision to reduce money injection

export during Q2 to drop to 250,000 barrels from 500,000

into its Quantitative Easing (QE) monetary measures from

barrels per day earlier in the year. In addition, some feared

USD 85 to USD 55 billion per month sparked concerns

that the conflict might affect Russia’s crude and natural gas

about possible effects on the overall US economy. Some

exports, resulting from the situations between Ukrainian

viewed that the US economy has not yet fully recovered.

government and the pro-Russian separatist rebels prompted

The sluggishness of these two huge economies might cause

the US and Europe to impose an econmic sanction and take

the global demand for oil to drop. Besides, the agreement

hold of Russian Individuals’ visas. Moreover, Q2 saw various

to ease sanctions imposed on Iran against its nuclear project

oil fields in the North Sea enter their cyclical maintenance

for six months from January 2014, which enabled Iran to

shutdowns normally starting in July, which may bring about

export about 1 million barrels per day of crude oil, was

tight oil supply in the world market. However, the exceptionally

considered another pressure on the global oil price. However,

high crude reserves in the US caused by the scheduled

the separatist problem in Ukraine and the closure of crude

maintenance shutdowns of various refineries coupled with

export ports in Libya, which resulted in lower crude export

the US GDP declining by 2.9% hampered a sharp increase

volume, helped prop up the crude price.

in the oil price.


034

THAI OIL PUBLIC COMPANY LIMITED

M a rket R ev i ew 2014 a n d I n d u s tr y O u tlo o k

ANNUAL REPORT 2014

In Q3, the crude oil price dropped from Q2, following easing

Prices of petroleum products during 2014 continued to fall

concerns over the tight supply. Tensions in places eased,

in line with the crude price. The average price gap between

while violence in Iraq and Ukraine left intact the countries’

gasoline and crude, therefore, broadened out substantially

production and export volumes. Iraq’s crude output in

when compared to that of 2013. This was caused by the

September was increased to around 3.25 million barrels

abrupt shutdowns of gasoline production units in the region,

per day. At the same time, the negotiation to reopen crude

coupled with the higher demand for gasoline in the US. The

export ports in Libya was successful, enabling Libya to

situation produced an even wider spread between gasoline

resume more crude exports. Libya’s crude output was,

and crude. However, the gaps between kerosene, aviation

thus, increased by as much as 650,000 barrels per day to

fuel, diesel, and fuel oil prices and crude price were also

900,000 barrels per day in September. Furthermore, the

narrower than those of the previous year. This was mainly

world’s three major energy agencies, namely the International

due to the slowdown economy in the region, particularly in

Energy Agency (IEA), the US Energy Information Administration

China – a major oil consumer. This produced lower demand

(EIA), and the Organization of Petroleum Exporting Countries

for refined products and kept reserves of refined products

(OPEC), came out to express their views toward world

in Singapore at a relatively high level throughout the year.

oil supply in 2014 and 2015 that the supply is unlikely to

Moreover, the price gaps between refined products, especially

expand much. The IEA predicted that the supply for 2014

kerosene, aviation fuel, and diesel and Dubai crude, came

and 2015 would grow by only 0.7 and 1.2 million barrels

under continuous pressure from higher exports from China

per day respectively, since economies of the two major oil

and India after their refineries resumed operations at the

consumers, namely China and Europe, would barely expand.

beginning of the year. Even worse, the lower demand in Europe

This was in line with IMF’s forecast that the world economic

due to the slowdown economy could not accommodate

growth in 2014 and 2015 would slow down and grow by

exports of refined products from refineries in India and the

only 3.3% and 3.8% respectively.

Middle East. Those refineries had to divert more of their products to Asia.

In the last quarter of the year, Dubai crude oil price has fallen to its six-year low at USD 55.4 per barrel in the second half

Domestic Oil Market

of December. This was primarily because of the oversupply

Thailand’s economy in 2014 expanded by merely 0.7% after

from both OPEC and non-OPEC producers, particularly shale

having suffered the effects of political turbulence during the

oil from the US. This added to OPEC’s decision on November

first quarter. As a result, consumption and spending from

27 to maintain its production level, which triggered market

b o t h p u b l i c a n d p r i v a t e s e c t o r s re g i s t e re d a s h a r p

concerns that the oversupply might continue. The crude

contraction. The government’s investment budget at the time

price, moreover, received impact from the world’s prolonged

could not be disbursed. Moreover, industrial and agricultural

sluggish economy, which resulted in contracted demand,

export volumes recorded dips due to the weak economy

investors to move more funds from the commodity market

of Thailand’s trading partners, namely China, Japan, and

to foreign-exchange markets, and stronger US dollar

those in the Eurozone. The tourism sector also experienced

against other currencies. These factors made the oil price

a contraction due to foreigners’ concerns about the political

tumble down by USD 30 per barrel in a three-month period.

change and the introduction of martial law in Thailand.


035

THAI OIL PUBLIC COMPANY LIMITED

Marke t Re vi e w 2 0 1 4 an d In d us tr y Outlook

ANNUAL REPORT 2014

In Q4, however, the Thai economy was expected to expand

Liquefied Petroleum Gas (LPG) Gasoline (Ethanol included) Jet fuel Diesel (Biodiesel included) Fuel Oil 1,000 900

912 897 903 910 894

markedly, following the government’s continuous economic stimulus attempts through financial assistance for farmers and expedition of disbursement of the remaining 2014 budget

851 855 885 932 846 843 838

and 2015 budget with a focus on investment budget

800 700

spending. In parallel, the export sector started to recover

600 500

in line with the improved US economy. In this regard, the

400 300

National Economic and Social Development Board (NESDB)

200 100

issued a forecast that the Thai economy for 2014 should

0

Thousand barrels/day

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

expand by 1.0% (Thailand’s Economy Report, NESDB,

Source : Department of Energy Business (DOEB),Ministry of Energy

November 18, 2014). By and large, Thailand’s overall economy experienced the lowest growth when compared with other large economies in ASEAN, such as Indonesia, Malaysia, and the Philippines, which sported growth of 5.8%,

BCP

ESSO

IRPC

PTTGC

STAR

TOP

1,000

5.7%, and 6.4% respectively.

Demand for petroleum products for the year 2014 increased

800

by just 0.6% from the previous year’s demand. This was 600

mainly due to the slow economy in 2014. The consumption 400

of gasoline grew by 3.8%, led by the higher demand for

200

E20 and E85 gasohol, attributable to the larger number of

0

Thousand barrels/day

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

vehicles. As for diesel, consumption expanded by 0.9% due

Source : Department of Energy Business (DOEB),Ministry of Energy

to the reduction in retail price. The consumption of jet fuel and fuel oil also decreased by 1.0% and 3.9% respectively. This was because of the lower-than-expected number of tourists, who still had concerns about the martial law imposed in the country. Meanwhile, a number of industrial factories

9 % BCP 14%ESSO

and power generation plants decided to turn to natural gas

TOP

due to its lower price than fuel oil.

28 % In 2014, the domestic refining capacity averaged to 936,400 barrels per day, down from 967,785 barrels per day in the

18% IRPC

PTTGC 16 %

corresponding period of the previous year due to a large number of maintenance shutdowns. Regarding the share of

STAR 15 % Source : Department of Energy Business (DOEB),Ministry of Energy

refining volumes, Thaioil still commanded the highest portion of 28% of Thailand’s total refining capacity.


036

THAI OIL PUBLIC COMPANY LIMITED

M a rket R ev i ew 2014 a n d I n d u s tr y O u tlo o k

ANNUAL REPORT 2014

Aromatics Market

supply soared after new aromatics plants in Asia with a

The 2014 paraxylene market contracted sharply from 2013

combined capacity of 2.6 million tons per year ran at their full

because of additional supplies from new paraxylene plants

steam. Toward the end of the year, demand for downstream

in Asia, with a combined capacity of as high as 6.5 million

products, such as styrene monomer and phenol, decreased

tons per year, higher than the previous year of 3.6 million

in line with the Chinese economy, causing the prices to

tons. This led to an oversupply. The slow economy of China

plummet. While the crude price continued to fall and many

also hindered the growth of demand for polyester, one of

producers experienced losses, demand for benzene, thus,

paraxylene’s downstream industries, allowing an expansion

reduced noticeably. Olefins plants that turned to naphtha

of only 4.3%, which was lower than the previous year’s

as feedstock replacing LPG during winter produced higher

growth of 7.7%. As a consequence, producers of Purified

volumes of aromatics by-products, benzene in particular. This

Terephthalic Acid (PTA), a feedstock for polyester production,

was another contribution to the oversupply, squeezing the

reduced their production capacity, resulting in lower demand

spread between benzene and gasoline 95 around the end

for paraxylene.

of the year. If the crude price continued to fall, the benzene price would be affected in the long run, since the US might

The paraxylene market was heavily pressured after new

turn to heavier feedstock which yields more benzene as a

aromatics plants in China, Saudi Arabia, South Korea, India,

by-product.

Singapore, and Algeria came on stream. This was coupled with the turnaround of aromatics plants in China and South

Lube Base Oil and Bitumen Market

Korea with a combined capacity of 2.3 million tons per year.

The lube base oil and bitumen market for 2014 remained

Even worse, the falling price of crude oil toward the end of

stable from 2013. During the first half of the year the market

the year made PTA producers delay their purchases, while

was spurred by demand during Q2, which is the usual

putting continuous pressure on paraxylene prices. However,

time of the year for lubricant changing, particularly for the

a new aromatics plant in Kazakhstan with a production

agricultural sector. The surging demand accompanied the

capacity of 469,000 tons per year announced its production

tight supply following maintenance shutdowns of lube base

delay to the year 2015. Furthermore, high-cost paraxylene

oil plants in China and India. This consequently caused

producers in South Korea, Japan, and Indonesia cut their

lubricant producers to raise their purchase volumes of lube

production, while many other producers shut down their

base oil to satisfy demand. During the second half of the

plants for maintenance. The oversupply, thus, partly eased.

year, however, the supply started to dwindle as from Q3, when the rainy season in Asia begins. The market was,

The benzene market during 2014 was comparable to that

moreover, pressured further by the higher supply when lube

of 2013 with continued imports from Asia into the US after

base plants (Group-2 base oil) in the US and South Korea,

olefins producers in the US turned to use lighter feedstock,

with a combined capacity of 1.85 million tons per year, came

such as ethane and LPG (cooking gas), resulting in lower

on stream at the beginning of Q3. This led to fierce price

output of benzene, a by-product. Coincidentally, styrene

competition between lube base oil of Group-1 and Group-2.

monomer and phenol markets, which require benzene

Toward the end of the year, the market was pressured by the

feedstock, grew well during the first half of the year, shoring

lower crude price, causing the price of lube base oil (both

up the world economy. In the second half, however, benzene

groups) to fall. Nevertheless, the price gap between lube


037

THAI OIL PUBLIC COMPANY LIMITED

Marke t Re vi e w 2 0 1 4 an d In d us tr y Outlook

ANNUAL REPORT 2014

base oil and fuel oil remained unchanged from 2013 due to

while the supply stayed unchanged. The domestic glut was

the sharp drop in the fuel oil price.

thus apparent, leading to tougher price competition. It was earlier hoped that the situation should improve by the end

The bitumen market in 2014 shrank slightly from 2013 due to the weak demand during Q1 – Q3, particularly demand

of the year, but, due to the dramatic fall in the crude price, demand for solvents did not rise—as producers, fearing

from China and Indonesia, the region’s two major bitumen that the crude price could possibly fall further, delayed their importers. The slow economy of China led the Chinese government to tighten the belt while the weaker rupiah caused the Indonesian government to delay bitumen imports after completion of a number of road construction projects in the middle of January. The weaker demand triggered

production, resulting in the negative growth of the solvent market during 2014.

C l e a n P ro d u c t a n d P e t ro c h e m i c a l Ta n k e r Market

bitumen producers with high stocks to reduce the price to The market for tankers for transporting oil, petroleum, and lure buyers. However, demand in the region bounced back petrochemical products during 2014 showed a satisfactory around the end of the year, when Indonesia and Vietnam imported more bitumen to speed up their road construction and maintenance, targeted for completion before the New Year’s holidays. The situation accompanied the significantly low fuel oil price, which moved in line with the crude price. The bitumen price, therefore, stayed higher than that of fuel oil during Q4, while registering just a slight drop of the year-round average price.

growth since neighboring countries also imported more oil, which resulted in continued demand for oil transport service. The occupancy rate of Thaioil’s tankers for oil, petroleum, and petrochemical products was 92%. Even though more tankers from China, where the economy was slowing down, joined the competition in the region during the year, the higher demand helped maintain sea freight tariffs at the previous year’s level. Amid the sharp fall in crude prices

Solvent Market

around the end of 2014, VLCC freight tariffs not only stayed

Thailand’s demand for solvents contracted with the overall

unchanged, but moved in a rising trend, resulting from the

economy and political climate. The thinner demand was

seasonal demand and higher demand for tankers for

caused by lower consumption in the private sector and

floating storage vessels. In addition, demand for tankers for

reduced exports. Note that exports that were expected to

ship-to-ship (STS) offloading resumed at a high level after a

offset the depressed domestic demand did not progress as

number of tankers were used as floating storages, leaving

planned. This was evident in more relaxed import duties in

fewer tankers in the market.

India, which restricted the Thai product’s competitiveness, and China’s high tax barrier for some products, which caused

Regarding the crew boat market during 2014, more crew boat

Chinese importers to divert their products to ASEAN countries.

service providers joined the market since more petroleum

New and existing producers with higher capacities, such

exploration and production companies in Thailand preferred

as those from Korea, China, Romania, also contributed

domestic crew boat service, resulting in satisfactory market

to the glut. Moreover, demand for paraxylene both in and

expansion. The occupancy rate of Thaioil Group’s crew

outside Thailand continued to shrink, producing impacts

boats stood at 89.3% with a continued demand both in

on both the price and the demand for toluene and xylene,

and outside Thailand.


038

THAI OIL PUBLIC COMPANY LIMITED

M a rket R ev i ew 2014 a n d I n d u s tr y O u tlo o k

ANNUAL REPORT 2014

Ethanol Market

for power output and power purchase (production by EGAT

In 2014, demand for ethanol for gasohol production in

and purchase from independent producers) was expected

Thailand increased from that of the previous year. The ethanol

to grow by 2.35% from that of the previous year. The peak

demand reached 3.25 million liters per day, an increase of

demand for the year occurred on April 23, 2014, registering

25% from the corresponding period of 2013. This was due

26,942 MW, a rise of 1.29% from the previous year’s peak.

not only to the popularity of products in the gasohol group, particularly E20 and E85 gasohol. Moreover, the increment

Under the current power transmission capacity, when natural gas deliveries from Myanmar, Bongkot Field, and JDA – A18

of new gasohol-consumption vehicles in the market along Field were suspended and gas delivery from Yetagun Field with the continuous growth of gasohol E20 and E85 service in Myanmar was reduced while the LNG reserve was low, stations significantly cause the ethanol demands to Thailand had to turn to power generation from fuel oil and increase. diesel. A total of 132.6 million liters of fuel oil and 15.5 million One new ethanol production plant was launched in 2014,

liters of diesel kept up power system stability. The country

raising the overall daily production capacity by 0.27 million

also opted for power purchase from Malaysia, of which the

liters. Of the total output of 4.22 million liters per day

cost was comparable to that of power generation from diesel.

throughout 2014, cassava-based ethanol output registered

Industry Outlook 2015

1.28 million liters; sugar cane-based ethanol, 0.23 million; and molasses-based ethanol, 2.71 million. But when the

Market and World Economy

government policy to control the purchase of ethanol from

The International Monetary Fund (IMF) projected that the

molasses and cassava at a ratio of 62 : 38 ended, demand

world economy in 2015 would expand by 3.8% (according

for molasses-based ethanol outgrew that produced from

to the October 2014 report), representing growth of 3.3%

cassava. In 2014, the ethanol production ratio between

from 2014. Economies of developed countries are expected

molasses and cassava averaged 68 : 32.

to expand by 2.3% while those of developing countries like China, India and among others in Asia, would grow by 5.0%.

The ethanol price of 2014 surged from that in the previous

However, the world economy could expand less than the

year, particularly molasses-based ethanol, thanks to the rising

forecast due to risk factors and uncertainties as follows:

demand. The price of tapioca-based ethanol rose by 1.5%, selling at 27 – 29 Baht per liter, while that of molasses-based

The US: The market is still keeping a close watch on the

ethanol rose by 13.3%, selling at 23 – 26 Baht per liter. This

strong recovery of the US economy to see if it can carry on

was mainly due to the discontinuation of the government

after having received a push from the much improved labor

support on the purchase of ethanol from molasses and tapioca at the ratio of 62 : 38 causing oil traders to buy more ethanol produced from molasses.

market. The US unemployment rate fell steadily to its six-year low at 5.8%, while private investment has reportedly been on the rise. Nevertheless, the better economy may trigger the US Federal Reserve (Fed) to increase the policy rate

Power Industry

around the middle of 2015 after having discontinued its

Following the government’s economic stimulus policies,

monetary injection into the mortgage-backed bond market

which resulted in the improved economy, the year’s demand

in October 2014.


039

THAI OIL PUBLIC COMPANY LIMITED

Marke t Re vi e w 2 0 1 4 an d In d us tr y Outlook

ANNUAL REPORT 2014

Eurozone: The IMF is expected that the Eurozone economy

resume higher production, while crude supply from the US

would gradually pick up with growth of 1.3%. Major influencing

is expected to stay at a high level. Even though the world

factors behind the slow recovery are the notably escalating

economic recovery looks positive, it will still be fragile,

unemployment and the perpetual low inflation, which were

resulting in weak demand for crude.

partly caused by the slumping crude price in the world Crude Supply: Crude supply over 2015 is expected to market. The economic growth could, moreover, be impeded expand further. The International Energy Agency (IEA) foresaw by the slow move in private investment and limitations faced that supply volumes from non-OPEC producers during 2015 in the implementation of economic stimulus measures. Impacts from sanctions by Eurozone countries on Russia and conflicts in the region could also affect investment confidence. Some, however, envisaged that The European Central Bank (ECB) might impose additional economic stimulus measures, that is, issuance of a Quantitative Easing (QE) policy, to speed up the regional economy and avoid deflation.

(according to the December 2014 report) would average USD 57.84 million barrels per day, up by 1.31 million barrels per day from 2014. Supply of crude oil would come mainly from shale oil in the US. However, the tumbling crude price may also discourage production and investment in shale oil in the US. The IEA also envisaged that in 2015 Russia would reduce its crude output by 70,000 barrels per day. Meanwhile, OPEC predicted that their members would bring down their

China: China’s 2015 economy is expected to decelerate

crude demand during 2015 to 28.92 million barrels per day,

slightly. The IMF foresaw that China’s economy would grow by

the lowest level since 2003.

only 7.1% in 2015, against 7.4% in 2014, citing the impacts of China’s policy on economic restructuring to reduce dependence on exports, while increasing investment in the nation’s development to ensure that the country could move forward in equilibrium. However, the Chinese government earlier issued some policies on short-term economic stimulus, namely lenient tax measures to support SMEs, government investment in infrastructure, reduction of loan interests, and reduction of the required reserve ratio for commercial banks to spur continuous economic growth.

Crude and Petroleum Products in the World Market

Demand for Refined Products: The IEA adjusted its forecast on the world’s crude demand downward, envisaging growth of 900,000 barrels per day that would make the total output 93.3 million barrels per day. Taken into account was the lowered consumption in Russia and developing countries, which was brought on by the fragile economic recovery, higher labor cost, and pressure from deflation. Meanwhile, China – the world’s number two oil consumer – may not show such high demand for oil amid its decelerated economic growth in 2015. However, demand in developing countries such as India is seen on the rise according to each country’s economic expansion.

The Dubai crude price in 2015 is likely to average around

Regional Refining Capacity: In 2015, a new refining

USD 53 per barrel, considered a sharp fall from the 2014

capacity of about 0.18 million barrels per day in the

average of USD 97 per barrel. This is because supply could

Asia-Pacific region would primarily come from China and

exceed demand, thus leading to a glut. The oversupply

India. A large volume of additional capacity, or about 0.6

volumes could come from both OPEC and non-OPEC

million barrels per day, in the Middle East is also foreseen,

producers. During 2015, Iran and Libya are expected to

mainly from new refineries in the UAE and Saudi Arabia.


040

THAI OIL PUBLIC COMPANY LIMITED

M a rket R ev i ew 2014 a n d I n d u s tr y O u tlo o k

ANNUAL REPORT 2014

Politics in the Middle East: A focus is placed on the

Domestic Oil Market

discussion between Iran and six superpowers to be held

The Office of the National Economic and Social Development

on July 1, 2015. If Iran agreed not to progress its uranium

Board (NESDB) projected that Thailand’s economy in 2015

development for producing nuclear weapons in exchange for

would expand between 3.5% - 4.5% (Thailand Economy

the revocation of sanctions imposed on Iran, the country’s

Report, NESDB, November 18, 2014). Supporting factors

crude export could be resumed. Iran will, however, have to

for economic growth would be higher public spending and

take a while to restore its equipment and facilities in order

investment following expedition of budget disbursement,

to take 1 million barrels of oil to the market, as earlier done

implementation of various infrastructural development

before the sanctions. In Libya, the unrest is expected to

projects in the transport sector, and economic stimulus

persist. The rebel group will keep hold of major oil fields,

package -- part of which is financial assistance for farmers.

including El Sharara and El Feel, amid attempts to restart

Moreover, IMF in its report on October, 2014, predicted that

various sites and increase production volumes. Libya is

the world economy would grow from 3.3% in 2014 to 3.8%

expected to export more crude in 2015. In Iraq, the continued

in 2015, which would benefit Thailand’s exports and tourism

disorder caused by IS is unlikely to affect Iraq’s crude export.

rebound. In the private sector, consumers’ spending will

The decision by OPEC to maintain its output level may affect

recover from the previous years in accordance to the boost

some members, particularly Iran, Venezuela, and Nigeria,

of confidence of the private sector and that people are

who sustained severe impacts of low crude prices on top of

expected to spend more of their windfall income obtained

their fragile economies. This might trigger domestic unrest.

from the sharply reduced oil price. Investment in the private

Seasons and Natural Disasters: Not only seasons cause demand for each different type of oil to vary. Natural disasters that occur more often today can also shape the oil price. This include hurricanes in the Atlantic, which normally hit crude-producing fields and refineries in the Gulf of Mexico, and typhoons in the Pacific and South China Sea, which could damage refineries in Asia-Pacific countries.

sector has continuously moved on the upward trend thanks to approvals for BOI privileges. However, more fund relocation and more fluctuated exchange rates are expected to pose risks on the Thai economy, since the US Fed is likely to increase the policy rate from 0.25% at present. One more risk factor could be the economies of countries in Europe, Japan, and China, which may not expand as expected and, thus, restrict the growth of Thailand’s export and tourism sectors.

Laws and Regulations: After governments of such countries as Egypt, Kuwait, China, India, Indonesia, Malaysia, and

The overall consumption of refined products in 2015 is

Thailand started to reduce their energy subsidies, demand

expected to expand by 2.1% from 2014 as a result of the

for refined products has dipped. Moreover, many countries

better economy, which is predicted to move upward from

have turned to environmentally friendly fuels, thus issuing

1.0% to 3.5% - 4.5% in 2015. Key supporting factors would

policies that promote renewable energy that helps cope

be the higher spending and tourism rebound. As for demand

with global warming. The US, Europe, and many countries

for fuels, diesel consumption would grow by 1.1%, gasoline

in Asia, like Indonesia, Vietnam, the Philippines, and even

by 4%, LPG by 2.9%, and aviation fuel by 3.2%. Meanwhile,

Thailand, have been enforcing more blends of ethanol in

one risk factor that should be closely monitored during 2015

gasoline and biodiesel in diesel.

is energy price restructuring, which is intended for setting


041

THAI OIL PUBLIC COMPANY LIMITED

Marke t Re vi e w 2 0 1 4 an d In d us tr y Outlook

ANNUAL REPORT 2014

energy prices that reflect the actual cost. Retail prices of

for downstream industries and push demand for benzene

LPG and diesel are thus likely to rise and may affect

further.

short-term demand.

Lube Base Oil and Bitumen Market Aromatics Market

The price competition in the lube base oil market starting in

The paraxylene market in 2015 is expected to stay at a low

the second half of 2014 would still go on into 2015 because

level since global demand for polyester could drop to only

the global demand for lube base oil is expected to expand

4%, down from 2014’s level by 5.2%. This is because

by only 1.1%, or 400,000 tons per year. At the same time,

China, the major paraxylene consumer, is going through a

more supply will come from new refineries in China, Serbia,

slowdown economy. The market could also be pressured

and Vietnam with a combined capacity of 1.28 million tons

by additional supply from new paraxylene plants with a

per year. Some excess supply is also expected to come from

combined capacity of 3.4 million tons per year in Kazakhstan,

Group-2 lube base oil plants in the US and South Korea and

China, and India, as well as capacity expansion in Thailand.

from some plants producing Group-3 lube base oil which

However, the market could be shored up by new PTA plants

started operations in 2014 with a combined capability of

in China, India and Taiwan coming on stream with a combined

3.5 million tons per year. This will prompt more Group-2 lube base

capacity of 5.6 million tons per year (reflecting demand for

oil producers to join the price competition to lure customers.

paraxylene feedstock of 3.7 million tons per year). In addition,

However, it is predicted that those Group-2 lube base oil

those high-cost paraxylene producers are likely to cut their

producers would fail to make their prices any lower than

production level further, which will consequently ease the

that of Group-1 lube base oil because of their higher cost.

paraxylene glut.

Producers of Group-2 lube base oil may eventually have to lower their output ceilings. The situation will bring the overall

The benzene market in 2015 is likely to be pressured. The

lube base oil price down only slightly from that of 2014.

US – the main benzene importer from Asia – may lower its benzene imports following the slump of the crude price,

The bitumen market in the region is expected to grow

which could prompt some shale gas producers to cut their

following demand of various countries needing the product

production. The situation, moreover, could cause olefins

for developing their roads and land transport infrastructure

producers to return to heavier feedstock, such as naphtha,

to welcome the AEC at the end of 2015. Therefore, countries in

which yields more benzene as a by-product. In addition,

the region would tend to export less to accommodate their

China’s slow economy could affect benzene demand since

domestic demand. This would further result in tight supply

China is the world’s leading styrene monomer producer,

in the region. Meanwhile in Thailand, domestic demand for

which relies on benzene as feedstock. However, the global

bitumen would soar in accordance with the government’s

demand for benzene would still expand by 3.3%, or 2.3%

projects on land transport infrastructural development

growth from 2014’s level, as a result of the positive sign

spanning 2015 – 2023. It is therefore expected that the

of continuous growth of some industrial sectors like

bitumen price will stay at the same level as that of 2014,

electronics, toy, packaging, furniture, and electrical appliance

while the spread between bitumen and fuel oil will expand

industries. The situation would consequently raise demand

as affected by the weaker crude price.


042

THAI OIL PUBLIC COMPANY LIMITED

M a rket R ev i ew 2014 a n d I n d u s tr y O u tlo o k

ANNUAL REPORT 2014

Solvent Market

Clean Product and Petrochemical Tanker Industry

The overall demand for solvents during 2015 is expected

VLCC Market

to rise from the previous year by 3% - 4% in response to the

In 2015, It is foreseen that refineries in the region would expand

recovering world economy, especially in the US, where a

their capacities by 3 – 4 million barrels per day by 2020. This

positive economic sign has been explicit since late 2014. In

will consequently lift demand for VLCC, both in Thailand

Asia, solvent demand is also predicted to expand but would

and in the region. In the next five years, demand for VLCC

not cover all of the rising supply, especially in big markets,

is expected to post average growth of only 3% per year.

such as China, where the economy is expanding at negative

However, the transport cost in the VLCC market is believed

growth due to the government’s control to ensure economic

to have already bottomed out during the past two years and

stability. This would cause a domestic glut, leading to the

should now start rising.

need to export. At the same time, China has imposed a new

AFRAMAX Market

import tariff to safeguard Chinese producers. This caused

The increasing demand for oil each year both within the

neighboring countries, including Japan, South Korea, and

country and in the region naturally produces continuously

Taiwan, which have been relying heavily on the Chinese

growing demand for crude and refined products in the region.

market, to divert their exports elsewhere, especially to

AFRAMAX vessels are not only required for oil transport, but

Southeast Asia such as Thailand and Indonesia to offset the

are also needed for use as floating storage. Nevertheless,

lost market. This will consequently bring about high

only a small number of newly constructed AFRAMAX vessels

competition in the region. In addition, India, also a large

are on the horizon, while some were built to replace those

solvent market, will be unable to take all supply volumes,

aged ones. Growth of AFRAMAX is thus low, and higher

which not only come from Asia but also from the Middle

sea freight tariffs for this type of vessel could therefore be

East and Europe due to the lower costs of feedstock in

envisaged.

Europe influenced by shale gas from the US, coupled with transport cost advantages against shipment from Asia to India. All in all, the solvent market in Asia is expected to grow by 4% - 5% on average. In Thailand, rising demand was seen after the political turmoil in the beginning of 2014. Thailand’s economy for

Chemical Tanker Market The domestic chemical tanker market is foreseen with continued growth due to PTT Group’s requirements for both domestic transport and exports to Asian markets, particularly neighboring countries, where economies fleet demand are expanding.

2015 is projected to grow around 4% - 5%. However, supply

Crew Boat Market

of some categories of products would surge with higher

Continued demand is projected for crew boat service to

imports from North Asian countries like China, Japan,

support crude exploration and production operations in

Korea, and Taiwan for the situation mentioned above.

Southeast Asia. Today, more crew boats carrying the Thai

Accordingly, the competition in Thailand would be intense.

flag are coming into the market and replacing foreign boats.

It is foreseen that the solvent industry would grow by about

With a promising future envisioned, the time is considered a

4% - 5%.

good opportunity for investment in the business.


043

THAI OIL PUBLIC COMPANY LIMITED

Marke t Re vi e w 2 0 1 4 an d In d us tr y Outlook

ANNUAL REPORT 2014

Ethanol Market

Power Industry

Demand for ethanol during 2015 is expected to rise to 3.6

It is projected that peak demand in 2015 could possibly

million liters per day as a result of the growing consumption

reach 27,646 MW, growth of 2.61% from the previous year,

of E20 and E85 gasohol, resulting from the government’s

with the grid’s available reserve margin as high as 22.7%.

push through retail price restructuring. The higher number of

The higher reserve came from new capacities during 2014,

vehicles and service stations selling E20 and E85 gasohol

that is, Wang Noi – Unit 4, Chana – Unit 2, and Gulf Nong

are also key supporting pillars for the higher ethanol demand.

Saeng – Unit 1 and Unit 2. Total demand of 184,509 MW from both power generation and power purchases is estimated

In 2015, three new ethanol plants would be completed; two plants using cassava with a combined capacity of 0.4 million liters per day, and another using molasse with the capacity of 0.1 million liters per day. The new capacity of 0.5 million liters per day will bring the country’s overall ethanol production to about 4.72 million liters per day. The ethanol price in 2015 is likely to rise from last year due to the higher cost of raw materials. The 2014 and 2015 crop of sugarcane is expected to decline due to drought, resulting in the small amount of molasse to the market, causing higher price of molasse - based ethanol. Meanwhile, cassava price in 2015 is likely to increase following the expected higher demand from animal feed and ethanol industries both in and outside Thailand.

for 2015, or 3.88% higher than the 2014’s demand. Natural gas will still be the prime source of fuel with a 67% share of the total energy sources, followed by coal, at 21.1%; hydro power, 8.6%; renewable energy, 2.6%; and power purchase from Malaysia, 0.1%. Power production from oil is planned for 0.6%, since oil is still needed for running Krabi and Surat Thani plants to ensure power supply security in the South. This is because natural gas deliveries from Myanmar and the JDA (Malaysia-Thailand Joint Development Area) will decline during 2015. Moreover, gas delivery form the JDA –A18 Field is scheduled for shutdown during June 7-13 and August 30 – September 8, 2015. Consumption scenarios of oil for power generation in 2015 is, however, considered superior to 2014, since new capacities of over 3,000 MW will be added to the national grid, as detailed below:

New capacities planned for 2015 2015

Power Plant

Fuel

MW

Location

June

Hongsa, Unit 1

Coal

491

North

June

Gulf U-Thai, Unit 1

Natural gas

800

Central

November

Hongsa, Unit 2

Coal

491

North

December

Gulf U-Thai, Unit 2

Natural gas

800

Central

January – December

SPP

Natural gas

450

Nakorn Luang, East, and West


044

THAI OIL PUBLIC COMPANY LIMITED

P roduct i o n P ro ces s es a n d P r o c e s s D e v e lo p m e n t / Qua l i t y, S ecuri t y, S a fe ty, H e a lth , a n d E n v ir o n m e n ta l M a n a g e me n t

11

ANNUAL REPORT 2014

PRODUCTION PROCESS AND PROCESS DEVELOPMENT/ QUALITY, SECURITY, SAFETY, HEALTH, AND ENVIRONMENTAL MANAGEMENT

the reconfiguration of the heat exchangers, for maximum efficiency. The innovative idea on advanced design of the heat transfer system came from a joint study with a university, featuring replacement of the convection “M Major repair and debottlenecking o Crude Distillation Unit-3 of (CDU-3)helps save 26% fuels, (CD yield higher outputs of jet fuels yie and diesel, and enable the operation capacity at up to 5.7% op higher than designed.” hig

bank and the insulated walls of the heater. By heating crude oil, one raises the efficiency of heat exchange. To improve refining yield efficiency, distillation trays within the distillation columns were also replaced. With the maintenance work completed, CDU-3 returned to full capacity and saved 26% fuels (about 26,000 tons per year), while yielding about 5 million liters per month of

Oil and Petrochemical Refinery This year, Thaioil’s throughput of crude oil and other raw materials averaged 269,000 barrels per day, about 98% of the nameplate capacity. Meanwhile, TLB posted an average processing rate of 245,000 tons per year, 92% of its nameplate capacity; TPX, 684,000 tons per year, 82% of its nameplate capacity. These rates conformed to the optimum production plan jointly formulated by the three companies. The year saw a refinery turnaround in June and July, designed to inspect and repair various processing units, an array of tasks more efficiently and rapidly completed than planned, notably CDU-3, with the highest capacity. As a result, the refinery resumed operation in no time to meet the demand

higher-value jet fuels and about 4 million liters per month of more diesel from heavy crude residue. Also, the fuel consumption reduction in CDU-3 and the higher outputs of jet fuels and diesel raised the gross refining margins by about USD 0.14 per barrel. And should the refinery need greater outputs, CDU-3 can operate at up to 5.7% higher capacity than designed, which will add significant profit.

>> Major Shutdown of Crude Distillation Unit-1 (CDU-1) and High Vacuum Unit-1 (HVU-1) to remove coke from heater coils to restore full efficiency. The expired heater floor was also replaced.

>> Stopped the hydrodesulfurization unit to replace expired catalysts to restore efficient production.

for petroleum products. Thaioil Group undertook assorted projects to optimize the efficiency of processing units and

>> Major Shutdown and performed ceramic coating on

production operation to constantly enhance the capability

furnace coils in the input furnace of Continuous Catalyst

and competitiveness. These projects are summarized below:

Regeneration Platformer (CCR-1) to raise heat-exchange efficiency by about 3%.

Thai Oil

>> Major turnaround to debottlenecking of Crude Distillation

>> Major Shutdown of HVU-3 by replacing the convection

Unit-3 (CDU-3)’s energy consumption through the design

bank so as to raise efficiency, cutting fuel use and adding

and installation of 15 new heat exchangers, together with

product value by about Baht 34 million a year.


045

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Prod u c t i on Proc e sse s an d Proc e ss Development / Qu al i t y, Se c u ri t y, Safe t y, He al t h , an d E n vi ron m e n t al Management

>> Installation of a Real Time Optimization (RTO) system, a

Shell Global Solutions. Feeding heavy crude from HVU-2

process control system with the most advanced and most

into HVU-2/DC hikes the diesel output, resulting in the

effective technology at two additional units, namely

increment of Gross Refinery Margin to approximately

Hydrocracking Unit-1 (HCU-1) (fuel oil value addition

USD 0.47 per barrel.

with a catalyst and hydrogen) to raise jet fuel and diesel outputs and Fluid Catalytic Cracking Unit (FCCU) (fuel oil value addition) to raise the gasoline output.

>> Operation of the Increase NG Consumption for Refinery (NGLN) Project including natural gas distribution through

>> Maintenance and replacement of catalysts of the HCU-1, adding jet fuel and diesel outputs by about 3%, or a profit at the year-end of about Baht 435 million. A by-product is that the refinery can now accommodate low-cost crude oil with high nitrogen contents.

a new gas metering station and a new fuel pipeline system, Thai Lube Base can support the NG demand from future projects.

>> Won the Zero Accident Award for the fifth consecutive year The NGLN project saw adjustment of 37 burners to the low-NO X type to accommodate demand for natural

from the Department of Labour Protection and Welfare, Ministry of Labour.

gas from emerging projects, add stability to the refinery’s energy system, and cut air pollution. This project had

>> Developed and distributed Mild Extract Solvate (MES),

earned invest promotion under one of the government’s

a new, environmental friendly processing oil, since June.

BOI measures to save energy, use alternative energy, or ease environmental impacts.

>> Replacement of the boiler water, replacing high-cost seawater distillation with much cheaper raw water, thus lowering the production cost by about Baht 40 million per year.

>> Shut down for 12 days in September to install two additional Propane Deasphalting Unit (PDA) heat exchangers and took the opportunity to clean heat exchangers for greater efficiency. The tasks were completed as planned and saved 3 MW of energy (equivalent to about Baht 41 million per year) with the newly installed equipment.

>> Commissioning of the Emission Improvement Project (EIP) from the beginning of the year to improve the quality of

Thai Paraxylene

waste gas by changing gaseous hydrosulfide into sulfur.

>> Major Shutdown to enable all processing units to run at

The 99.8% efficiency improved air emissions beyond

full capacity.

legal requirements. The sulfur dioxide gas emissions are

>> Replaced furnace burners with low-NO X ones during the

now under 250 ppm, versus 500 ppm as required by law.

turnaround, dropping the NO X in the waste gas from

A by-product is that the refinery can now accommodate

115 ppm to only 27 ppm.

high-sulfur crude oil, which would lower costs further.

>> Improved energy efficiency by reusing heat exchangers, >> Start of the HVU-2 Revamp Project in May with the application of the Deep Cut technology originated by

in the process cutting distillation process heat loss and saving about 1 MW of energy.


046

THAI OIL PUBLIC COMPANY LIMITED

P roduct i o n P ro ces s es a n d P r o c e s s D e v e lo p m e n t / Qua l i t y, S ecuri t y, S a fe ty, H e a lth , a n d E n v ir o n m e n ta l M a n a g e me n t

ANNUAL REPORT 2014

CRUDE AND FEEDSTOCK REFINING PROCESSES ( Including Petrochemical and Lubricating Oil Processing of Thaioil Group )

FUEL GAS

ADIP

LPG

ISOM

HDT-1

PLATFORM

HDT-2 CCR-1 HDT-3 PREMIUM

CCR-2 CCG HDS CDU-1

REGULAR

CRUDE CDU-2

JET

KMT CDU-3

KEROSENE FCCU HDS-1

HVU-1 HMU-1

HVU-2/DC

LONG RESIDUE

HDS-2 AGO

HMU-2

HVU-3

TCU

HDS-3

HCU-1

DIESEL

HCU-2

FUEL OIL ADIP

SRU-1/2 SRU-3/4 SRU-5

F l ow Diagram of Th aioil Refiner y, a com p lex refiner y in Thailand

SULPHUR


047

THAI OIL PUBLIC COMPANY LIMITED

Prod u c t i on Proc e sse s an d Proc e ss Development / Qu al i t y, Se c u ri t y, Safe t y, He al t h , an d E n vi ron m e n t al Management

ANNUAL REPORT 2014

S I M P L I F I ED AROM ATIC S CONFIGURATION

D IS T ILL ATION

QU AL IT Y IMPR OVE ME NT

U PGR ADING

P RODUCT

By products

ED Sulfolane BT Franct. I

Benzene Mixed Xylene

Platformate

CCR

Toluene

Benzene

MX

MX

PX

Paraxylene

By products

By products

PX Max BT Franct. II

Imported Toluene

MX

F low Diagram of Thai Par axy lene, with arom atics outp uts as f e e dstoc k f or th e down stre a m pe troc h e m e c a l in du str y

SIMPLIFIED LUBE CONFIGURATION

D IS T IL L AT IO N

QU AL IT Y IMPR OVE ME NT

PR O DUCT

VGO / Extract / Slack Wax

60/150SN

60/150VGO Import Long Residue

VDU

500SN

500VGO

MPU

HFU

150BS

DAO Hydrocracker Bottom

Slack Wax Vacuum Residue

Sulphur

PDA

Extract

TDAE 2 nd Extract F low Diagram of Thai Lub e Base

Base oil

SDU

TDAE

Bitumen

Slack Wax

Sulphur

Extract

TDAE

Bitumen


048

THAI OIL PUBLIC COMPANY LIMITED

P roduct i o n P ro ces s es a n d P r o c e s s D e v e lo p m e n t / Qua l i t y, S ecuri t y, S a fe ty, H e a lth , a n d E n v ir o n m e n ta l M a n a g e me n t

ANNUAL REPORT 2014

Quality, Security, Safety, Occupational Health, and Environmental Management Thaioil Group has laid down a set of guidelines on the management of quality, security, safety, occupational health, energy, and social responsibility by applying the following ISO systems: 1. TIS 9001 (Quality Management) 2. TIS 14001 (Environmental Management) 3. TIS 18001 (Occupational Health and Safety Management) 4. BS OHSAS 18001 (Occupational Health and Safety Management) Refining Performance Assessment For the year, Thaioil successfully maintained its refinery

5. Integrated Management System (IMS)

capability, with a safety record among the top quartile of

6. ISO/IEC 17025 (Laboratory Competency Management)

the oil & gas group. 7. CSR (ISO 26000) (Social Responsibility Management) For operation readiness, Thaioil maintained satisfactory plant availability. This year’s planned turnaround for inspection and

under CSR-DIW Project 8. ISO/IEC 27001 (Information Security Management)

maintenance work was completed ahead of time, enabling Thaioil to resume operation earlier. For production efficiency, projects were undertaken for margin improvement, with results far exceeding the goals. The bulk of the additional profits come from the greater

9. ISO 50001 (Energy Management). Since 1996, the Company has continuously maintained and improved these systems, which led to the formulation of Thaioil Group’s current policy on the management of quality, security, safety, occupational health, environment, energy,

outputs due to the much shorter turnaround, the ability to and social responsibility, intended for: refine low-cost crude grades that are heavier or contain more nitrogen after the completed HVU-2/DC project and

>> Development of quality products and services to meet

the HCU-1 debottlenecking project, together with other energy

customer satisfaction under standard management

efficiency projects. This year more than 20 energy conservation

systems, laws and regulations, as well as other related

projects got underway to add efficiency to processing units,

standards and requirements

saving process fuels by more than 50 MW (more than Baht

>> Formulation of a systematic risk management plan to 620 million per year) and cutting greenhouse gas emissions by more than 88,000 tons of carbon dioxide a year.

control and minimize operational risks, namely physical, chemical, biological, and psychosocial risks, to prevent incidents that may cause injuries or illness to workers.


049

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Prod u c t i on Proc e sse s an d Proc e ss Development / Qu al i t y, Se c u ri t y, Safe t y, He al t h , an d E n vi ron m e n t al Management

The Company also pays attention to the proper use of

private intelligence networks and seeking external help.

its workforce.

Exercises were held for the emergency response team,

>> Formulation of goals to control and reduce potential impacts of international-standard business processes,

followed by assessment and improvement for maximum effectiveness.

encompassing occupational health, safety, and the

>> Controlled and promoted compliance with the safety and

environment; responsibility to customers, society, and

security manual for Thaioil Group employees for safe

communities; energy efficiency and climate change;

day-to-day living in and outside work.

prevention of leaks of oil and chemicals; and water resource management—all these elements accompany reviews,

Occupational Health and Safety Management

follow-ups, and inspection for continual improvement

The occupational health and safety of employees, communities, contractors, and stakeholders are Thaioil’s top priority;

>> Provision of adequate resources and information technology previous projects and practices can secure Thaioil as a to comply with the policy on quality, security, safety, national industry leader. As a result, it has updated its occupational health, the environment, energy management, five-year plan on occupational health, personal safety, process and social responsibility. safety, and emergency and crisis management.

>> Constant development, reviews, and updates of policies and regulations to keep up with changes in business,

In implementing its five-year plan covering occupational

laws, technological development, and environmental and

health, personal safety, process safety, emergency and

social circumstances.

crisis management, and safety leadership, a dedicated unit controls and drives performance under the plan. Appointed

Thaioil remains committed to embracing management

was an occupational health, safety, and workplace

standards for sustainable development.

environment panel, consisting of at least 50% from the ranks

Security Management The Company implemented its strict security measures to safeguard Thaioil Group’s personnel, properties, data, and reputation from security threats arising from internal and external factors in line with risk levels. It adheres to Thaioil Group’s policy on quality, security, safety, occupational health, environment, energy, and social responsibility, which requires the management and employees to jointly and strictly conform to the Universal Declaration of Human Rights. This year it took the following steps further:

of operating personnel (excluding the Chairman). This panel meets at least once a month to keep employees informed, track performance, and share future plans. Thaioil constantly develops and upgrades its management system for occupational health, safety, and fire prevention and firefighting through work process improvement for maximum efficiency in its management systems and work processes, thus giving rise to operational excellence. In addition, moves are made to strengthen leadership excellence and skills on occupational health, safety, and

>> Devised and reviewed security measures for threats,

emergency and crisis management through various personnel

while linking the measures and resources to public and

competency development programs to underscore the


050

THAI OIL PUBLIC COMPANY LIMITED

P roduct i o n P ro ces s es a n d P r o c e s s D e v e lo p m e n t / Qua l i t y, S ecuri t y, S a fe ty, H e a lth , a n d E n v ir o n m e n ta l M a n a g e me n t

ANNUAL REPORT 2014

importance of and cultivate safety as a corporate culture

issue. Regarding the community’s role as its operation

among employees, while warding off potentially severe

licensor (License to Operate), the Company has focused

incidents.

on proactive environmental management or preventive measures at source. Also, the Company has constantly

The Company took the following steps in occupational campaigned and promoted of 3Rs (Reuse, Reduce, health this year: Recycle) awareness. 1. Contractor Safety Management Thaioil devised a strategy called Safe White Green for contractors’ participation in the management of Safe, Secure (White), and the Environment (Green), the ultimate

2. Safety Leadership Thaioil focuses on developing and elevating individual awareness of leadership leading eventually to a corporate safety culture.

of which is zero accident, no narcotics or unlawful acts, and zero impact on the environment or nuisance on communities.

>> T h e m a n a g e m e n t c a l l s o n o p e r a t o r s i n a w e e k l y Management Walk and Talk, focusing on boosting

>> SAFE : Focus on SSHE awareness and work safety

workers’ morale while stressing the Safe White Green

leadership through the Safety Leadership (one of the plans

policy and sharing/monitoring issues and obstacles to

under the Quality Management Occupational Health and

work safety.

Safety (QMOS) 5-Year Roadmap), defined as a plan under the Safety Leadership Initiative Charter. Regular

>> A Voice of Safety article educates employees and contractors through daily internal broadcast at 1 p.m.

monitoring and review of effectiveness are in place.

>> Potential Incident Reports (PIRs) are prepared with a >> WHITE : Thaioil defined the policy and requirements for contractors to take part in early training, campaigns,

focus on unsafe practices leading to improvement before accidents do happen.

vigilance, and screening of contractors’ use of narcotics. The prevention of narcotics is in place through the Security Awareness Project. Additional preventive measures were also defined in cooperation with local government agencies

>> A Toolbox Talk addresses safety issues, participated by supervisors, employees and contractors at work sites before each day’s work.

to constantly and randomly conduct urine tests. New

>> Safety information and lessons learned from past work

narcotics-takers will prove themselves by entering a

accidents, in and outside Thaioil are relayed through the

narcotics program to reduce and give up drugs. Those

QSHE Newsletter and the Akanee journal to promote

with repeated detections will be prohibited from working

learning and sharing of experiences leading to awareness

for Thaioil Group for good and turned in to the authority for

and work safety leadership.

indictment. Incidentally, such cases have not happened.

3. Occupational Health

>> GREEN : While there have not yet been issues or obstacles

The Company introduced the assessment of risk factors

concerning the refinery’s community impacts leading to

concerning ergonomics approaches for office work to new

complaints, Thaioil has nevertheless valued this potential

employees working at office buildings by:


051

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Prod u c t i on Proc e sse s an d Proc e ss Development / Qu al i t y, Se c u ri t y, Safe t y, He al t h , an d E n vi ron m e n t al Management

>> Expanding communication channels >> Training and staging a Table-Top Exercise for the response

HEALTHY SAFETY ENT ENVIRONMENT Thaioil constantly develops and upgrades its management system for occupational health, safety, and fire prevention and firefighting through work process improvement and various personnel competency development programs, for maximum efficiency, to underscore the importance of and cultivate safety as a corporate culture.

team to review roles and test the preparedness of emergency plans and communication networks before their roll-outs. Environmental Management Leveraging its strengths and skills in energy matters accrued over five decades, Thaioil Group has defined an environmental management framework with due regard for the Triple Bottom Lines (Social, Environmental, and Economic) under the Environmental Master Plan for

>> Reviewing the current manual of diagnosing and reporting of work-related injuries and pertinent procedures

2012-2016 to respond to challenges and opportunities posed by major stakeholders, including communities, operation licensors, group business plans, and guidelines

>> Developing a Fit for Work manual >> Assessing ergonomic risk factors for those working in

for environmental excellence practices. Nine development project plans make up its environmental management:

offices and providing individual recommendations 1. Governance Structure

>> Monitoring and reporting on last year’s ergonomic risk factor assessment outcomes.

All along, ISO 14001 has governed the oversight and development of Thaioil’s environmental management system.

4. Emergency and Crisis Management

Today, Global Reporting Initiative (GRI) and Dow Jones

This year was one of integration of emergency plans based

Sustainability Indices (DJSI) provide an operational approach

on a study of the emergency response team, by:

for a wider, more comprehensive scope and issues. As for CSR standards, ISO 26000 has been applied under the

>> Assessing the pros and cons of such integration and the

CSR-DIW project.

response team

>> Reviewing emergency plans and structures, along with the roles of the response team

>> Reviewing communication networks among various centers and commands

2. Technical Procedures Thaioil ensures that its environmental management agrees with the code of conduct for its treatment of communities, society, and the environment. It will engage in no activities that harm natural resources and the surroundings and will

>> Purchasing new firefighting apparatus to replace expired ones

>> Purchasing 80,000 liters of new foam extinguishing solution

constantly cultivate awareness of social and environmental responsibility among employees. To this end, it has defined corporate governance in its policy on quality, security, safety, occupational health, environment, and social


052

THAI OIL PUBLIC COMPANY LIMITED

P roduct i o n P ro ces s es a n d P r o c e s s D e v e lo p m e n t / Qua l i t y, S ecuri t y, S a fe ty, H e a lth , a n d E n v ir o n m e n ta l M a n a g e me n t

ANNUAL REPORT 2014

responsibility, which has found implementation and has

5. Eco-Efficiency Performance

been communicated through various means, including

Besides environmental stewardship and conformance to

CG e-lear ning, employee orientation, education and

measures to prevent and ease environmental impacts

training on environmental aspects, Safety, Security and

defined in the Environmental Impact Assessment (EIA)

Environment in Refinery (STA.1) training, QSSHE Week

reports, together with full conformance to environmental

activities, training on environmental courses, and internal

legislation, Thaioil Group takes the following process

and external energy and environmental conservation training.

improvement into account to illustrate its attention to

Thaioil drives its employees toward implementation while

environmental quality:

informing them as required by ISO 14001. Through the years,

>> Air Pollution – The management process ranges from

its environmental management has constantly pursued

design, maintenance planning, control of the sulfur content

excellence and can be passed on from generation to generation

in fuels at its sources, choice of equipment and clean

via the steps under Knowledge Management known as

processes, ventilation control, to continual measurement

COSSAI: Capture, Organize, Store, Share, Apply, and Innovate.

>> Water Pollution – Water pollution management ranges from volumetric reduction and segregation of treatment from

3. Climate Strategy Valuing natural resource conservation (particularly that of

sources, the 3Rs principles (Reduce, Reuse, Recycle), to efficient wastewater treatment

fuels and energy), Thaioil Group appointed an Energy and

>> Industrial Waste – To manage industrial waste, the process

Loss Committee (E&L) to plan operation, monitor, examine,

involves inventory-preparation, volumetric reduction at

and identify ways to constantly improve energy management.

sources using the 3Rs principle, storage control, transport,

Besides, the Company has defined a master plan for energy

as well as safe, lawful, and technically correct disposal

management for 2010-2019, with a goal to move into the

for treatment.

first quartile of Asia-Pacific refineries in energy consumption, which directly affects the atmosphere through greenhouse gas reduction.

6. Biodiversity As a responsible party for the habitats and natural resources around the refinery, Thaioil Group constantly operates

4. Water Resource Management Thaioil has in place a systematic water resource management to lower risks for water shortage in the production process

under the findings of the EIA project by defining measures to constantly monitor environmental impacts. 7. Supplier and Contractor Program

and prevent possible conflicts with communities. It is also

A crucial factor for Thaioil’s sustainability is its management

prepared to publicize its water consumption and welcomes

of business partners and contractors, which also illustrates

inspection. To raise water management efficiency, it mapped

social responsibility for managing impacts on society and the

out a development framework intended for dealing with water

environment from their operation. As a result, it has defined

consumption in the production process and efficient use of

guidelines for business partners and contractors concerning

water resources. Project design is underway.

the environment and society and encouraged them to


053

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Prod u c t i on Proc e sse s an d Proc e ss Development / Qu al i t y, Se c u ri t y, Safe t y, He al t h , an d E n vi ron m e n t al Management

conform to Thaioil Group’s requirements. Thaioil has also

developing curricula focusing on valuing environmental policy

joined the CSR-DIW Project to show its social responsibility.

communication and employee education from day one (that is, through their orientation), particularly operators, technicians,

8. Environmental Audit Because of the earnest, continual operation under the ISO 14001 framework, Thaioil has sustained no major corrective action (meaning NC Major = 0) following an audit by the Management System Certification Institute (Thailand). In addition, it is defining audit and assurance actions for its sustainability development reports under the Global Reporting Initiative (GRI).

and engineers, who are performing tasks directly related to environmental stewardship and conservation. Such courses include STA.1 (Safety, Security and Environment in Refinery), QSSHE Week activities, external and internal training on environmental courses, and training for managers, supervisors, and operators responsible for water pollution, industrial waste, and air pollution control. Moreover, engineers who are in charge of production

9. Management Information Solutions

processes were sent to technology proprietors for training on

For sustainable management, Thaioil Group is developing

process techniques. More than 20 such courses were held.

and formatting its environmental database to strive for inter national management practices, with instances including an environmental dashboard, LCA/LCI, carbon dioxide footprint, and water footprint.

In addition, Thaioil has applied leading environmental management systems and other management systems, including ISO 14001 and ISO 26001 through the CSR-DIW Project. Besides, it regularly encourages employees’ environmental conservation awareness through the likes

The work under the Environmental Master Plan of 2012-2016 of environmental audit in production areas and campaigns is annually revised under management reviews, leading to on the effective application of office resources—including annual process improvement, which is a key element switching off meeting room lights after meetings, properly supporting the vision and mission of commitment to controlling air conditioners’ thermostats in offices, saving social responsibility. The work also fosters satisfaction and tap water, and using electronic instead of hard document engagement among stakeholders, leading to Thaioil Group’s copies in communication. sustainable growth. The outcomes of these various activities are regularly Environmental Education and Training for Employees

reported to the management, who conduct their annual

Thaioil has defined a code of conduct for the treatment of

Management Review to outline improvement guidelines

communities, society, and the environment, under which it

and formulate the annual plans, to be deployed for effective

refrains from harming natural resources and the surroundings,

implementation.

and will constantly cultivate awareness of social and environmental responsibility among its workforce. To this end, it has defined a clear set of guidelines for the education and training of employees on environmental conservation. A Quality Management unit is in charged of designing and


054

THAI OIL PUBLIC COMPANY LIMITED

Fut ure P ro j ect s

12

ANNUAL REPORT 2014

FUTURE PROJECTS Thaioil Group’s strategic investment plan is designed to establish sustainable business growth to become a leading i n t e g r a t e d re f i n i n g a n d p e t ro c h e m i c a l c o m p a n y i n Asia-Pacific, an advantage when the market becomes broadened and is full of investment and business opportunities under the ASEAN Economic Community (AEC) integration. The investment plan focuses on value-added creation from existing products, new products to meet market demand, capacity expansion, efficiency improvement investment, and investment for competitiveness. Business development activities such as delivery of petroleum and petrochemical products, logistics services, overseas business expansion, and business model adjustment to cope with market changes exemplify Thaioil’s investment plan to optimize profits.

Ongoing Projects To become a business leader in the integrated refining and petrochemical company in Asia – Pacific and prepare for the ASEAN Economic Company (AEC)

LAB Production by Thai Paraxylene (TPX) Thai Paraxylene Co., Ltd. (TPX) and Mitsui & Company Co., Ltd. under a 75:25 ownership structure, jointly founded LABIX Co., Ltd., (LABIX) on July 11, 2013, a pioneer producer of LAB (Linear Alkyl Benzene) in Thailand with production capacity of 100,000 tons per annum. Benzene and kerosene from Thaioil are the main raw materials for LAB, surfactant for detergents. The state-of-the-art and environmentally friendly production technology from UOP Limited Liability Company was selected, the plan of which would be directly connected to Thaioil’s main facilities to optimize operation efficiency and business competitive advantage. The project investment is Baht 12 billion. Production of LAB would displace 72,000 tons per annum of imports. LABIX could export the remaining products to other markets in Southeast Asia a net importer. Presently,


055

THAI OIL PUBLIC COMPANY LIMITED

Future Projects

ANNUAL REPORT 2014

1. Efficiency Improvement Project on the delivery of jet fuels and paraxylene. The project focus is on the modification of a pipeline system to increase the distribution channels of jet fuels to the distribution station of Chonburi Terminal Company and paraxylene to PTT’s Sriracha Petroleum Terminal to offload to 10,000-ton cargo ships. The project seeks to increase the distribution flexibility of products and reduce shipment costs. The total project cost is Baht 172 million. The project completion is scheduled for 2015 for jet fuel delivery and 2016 for paraxylene delivery. 2. Product Distribution Station Expansion Project seeks to increase delivery by truck from 10 to 15 million liters per day so as to meet increasing market demand and increase efficiency and flexibility of the distribution of its there is only one LAB production plant in the region, which is not sufficient for the increasing needs in order to cope with economic growth. Thaioil is fully confident that the LAB project would put Thailand to become the LAB production and distribution center is Southeast Asia.

petroleum products. The project, at an investment of Baht 1.84 billion, is estimated to be completed by 2016. Cogeneration Plant Construction (New SPP) Thaioil has strategy to diversify risks from the fluctuating refining / petrochemical business to power business, which

The LABIX Project construction is 80% completed and

is very cyclical in returns. Thaioil could also provide security

scheduled for completion and commission in 2015, in time

for electricity and steam supply to Thaioil Group. In 2011,

for the AEC integration.

Thaioil was selected to run two-Small Power Plant (SPP) with 90 MW power capacity each. The total project cost

Sriracha Logistics Development is approximately Baht 12 billion. The transport and logistics system development project, to be jointly invested by Thaioil and PTT Plc. is a combination of two sub-projects as follows:

The project is under construction, with 40% completed. Commercial production dates are set for April 1, 2016, for the first project and June 1, 2016, for the second project.


056

THAI OIL PUBLIC COMPANY LIMITED

Fut ure P ro j ect s

ANNUAL REPORT 2014

Biogas Generation Project from Dried Cassava Pulp by

Projects under Feasibility Studies

NP Bio Energy

Oil Residue Value-Added Project

NP Bio Energy Co., Ltd., was founded by Ubon Bio Ethanol

Following the spiraling demand for refined products for

Co., Ltd., to generate biogas from dried cassava pulp,

transport and petrochemical products as a result of

residue from ethanol production of Ubon Bio Ethanol and

economic growth of Thailand and the region, Thaioil initiated

from tapioca starch production of Ubon Agricultural Energy

a feasibility study to create value from oil residue (low-value

Co., Ltd. The pulp fuels steam generation for ethanol

fuel oil) by refining it to generate higher-value products.

production and for hot-air ovens in tapioca starch production.

The scope covers detailed studies of the installation of

The ongoing project is set for completion in Q2/2015.

a modern cracking unit and other technologies enabling higher-quality products. The study could also provide

In addition, NP Bio Energy plans to participate in the Very

improvement opportunities for existing production processes.

Small Power Producer (VSPP) program under the 5 - 6 MW

A preliminary feasibility study has been completed, and

power plant category. Thanks to adder pricing incentives,

the project is now at the conceptual engineering design

VSPP can also deliver power generated from biogas to

stage.

Provincial Electricity Authority (PEA)’s grid. Solvent Business Expansion Thaioil Marine’s Fleet Expansion

Under its commitment to become Asia-Pacific’s leader in the

With a vision to become a fleet leader for PTT Group and in

solvent business and since the completion of Sak Chaisidhi’s

Asia-Pacific to support the growth in energy and petroleum /

solvent capacity expansion in 2014 to become the largest

petrochemical market. Thaioil Marine focuses on the

d o m e s t i c s o l v e n t p ro d u c e r i n T h a i l a n d . T h a i o i l h a s

expansion of its large-vessel fleet, by investing in VLCC

continuously pursued its technological development in

and AFRAMAX, to support shipment of petroleum and

solvent with a focus on niche products and environmentally

petrochemical products, as well as its small-vessel fleet,

friendly products. Market expansion to other AEC members

including crew boats to support logistics services and in

with high economic growth is on plan.

preparation for the AEC integration. This growth strategy is also aimed for stepping out to overseas.

Slack Wax Production in Indonesia Since the completion of the Indonesian business opportunity

Thaioil Marine continues to pursue this growth strategy

study, Thaioil has developed business partnership with

in 2015, with investment on procuring additional vessels

Pertamina Persero, the national oil company of Indonesia,

to increase its fleet potential to support the logistics and

to create more value from the slack wax from refinery unit #4

shipment of oil and natural gas for Thaioil Group and PTT

in the regency of Cilacap. The output product is hard wax,

Group for national energy security.

a paraffin-based wax, used as a raw material for batik,


057

THAI OIL PUBLIC COMPANY LIMITED

Future Projects

ANNUAL REPORT 2014

candle, furniture and others. A conceptual design has been

of Myanmar. The selection process is ongoing, with the

completed, and the project is now under detailed assessment

selection outcome anticipated in Q1/2015.

for final investment decision. The investment size for the Thanlyin Refinery modernization Thanlyin Refinery Modernization in Myanmar

may be insignificant; however, it is a crucial stepping stone

Thaioil submitted a modernization proposal for Thanlyin

in Thaioil’s strategic plan to enter a sizeable market and

Refinery to the oil refining business unit of the Myanmar

investment opportunities in Myanmar. Success could lead

government. With a competitive advantage in oil refining

to refining capacity expansion, investment in a new refinery,

business, the proposal was developed to seek business

or other related energy businesses.

opportunities there to produce a variety of oil products to meet the rapidly growing demand after the recent opening up of the country to the world. Thanlyin Refinery is located near Yangon, Myanmar’s economic center and largest oil refined product market, with a refining capacity of 20,000 barrels per day.

Other Business Opportunities It is essential for Thaioil to strengthen its organizational capability to be able to compete with others, expand their businesses, and capture new business opportunities in the current business environment. Business expansion within and outside the country is vital. Through new business

The rationales for this investment proposal include market

partnership and mergers and acquisitions (M&As), Thaioil

expansion opportunities and the application of Thaioil’s

would be able to generate value-added businesses and

competitive advantages. The market growth potential in

create new businesses by leveraging the knowledge and

Myanmar is sizeable, and oil refining is a business in which

skills, as well as its long-term experience, of the Thaioil Group

Thaioil is extremely knowledgeable and skillful. The proposal

to become a future sustainable business leader.

was put up in conjunction with PTT Plc. to the state authority


058

THAI OIL PUBLIC COMPANY LIMITED

Org a ni za t i o na l E ffect i v e n e s s M a n a g e m e n t

13

ANNUAL REPORT 2014

ORGANIZATIONAL EFFECTIVENESS MANAGEMENT

POTE NT IA L O F S TA F F POTE NT IA L O F T H A IO IL Thaioil believes in the quality of staff and aims to develop their ability to create unlimited potential through HR Model, which lays the foundation of its Human Resources direction, policy, and practices. When designing an HR system, the company takes into consideration its structure and need for manpower, the system capacity to support the strategy to expand business abroad, and the satisfaction of staff. This is to secure and proudly ensure the company recognition among staff as Employer of Choice with the quality of the Best Employer.

Human Resources Development It is because of Thaioil Group’s faith in employee quality that

a p p ro a c h f o r e a c h c o m p e t e n c y. A s f o r m a n p o w e r

short-term and long-term successes of corporate strategy

preparedness, the Company constantly reviewed its

implementation have been scored against plans. The Company

organizational structure to ensure compatibility with

focuses on and values human resources preparedness in

the Group’s strategies and plans, while clearly defining

competencies and manpower requirements that efficiently

manpower needs of each unit—leading to appropriate

align with its needs for excellence, accommodating the

career management and recruitment of new staff.

Group’s sustainable growth. This year, the Company came up with an HR Model, a basis for the Group’s systematic HR approaches, policies, and guidelines for human resources in a systematic way, with clear linkage to corporate policies and strategies.

For succession planning, the Company completely assessed the readiness of successors at the management level to define their individual development plans. It has also executed more than 90% of the succession plans and completed a review of the annual succession plans. In addition, the Company

By developing all employees under the Group’s Development

has developed a talent management system focusing on

Journey, Thaioil elevated employees’ preparedness to

development and retention of high-flyers through assorted

ensure their readiness in current positions and future

processes like special-project assignments and development

c a re e r p a t h s . I t re v i e w e d a n d a d j u s t e d f u n c t i o n a l

for their maximum career growth in support of the Company’s

competencies in line with prevailing organizational structure

sustainable growth. Thaioil also focused on employees’

and work scopes, and defined a clearer development

loyalty to itself, beginning with their career with Thaioil,


059

THAI OIL PUBLIC COMPANY LIMITED

Organ i zat i on al E ffe c t i ve n e ss Management

ANNUAL REPORT 2014

through the Employee Engagement Program, the mentor/

POSITIVE values), and Performance Management System

coaching system (for guidance on work and life at Thaioil

Execution (PMS Execution, encouraging employee to

Group), the brotherly work ambience, promotion of

participate in the performance assessment process, from

the POSITIVE culture in the Company, and various corporate

goal setting to staff performance report reading on two – way

and supporting unit activities in support of employee

communication – the practice of which is aimed for 100

engagement.

percent through all the Company.)

To accommodate international business growth under the

To underscore the success of the Organizational Health

Group’s growth strategic plan, the Company developed an

Development Project, the Company conducted a full - fledged

International HR System that encompasses every element of

Organizational Health Index Survey (OHI Survey) again in

human resources administration and development, in which

November 2014. It was then found that all nine components

policy frameworks and guidelines are clearly defined, as are

of OHI—namely organizational directions, leadership, culture

overseas packages. The company also developed a mobility

and values, responsibilities, coordination and control,

pool by designing assessment methods and development

organizational capacity, inspiration, external relations,

solutions for international assignment readiness.

innovations, and learning—were in the Top Quartile against the global benchmark. In short, this truly illustrated Thaioil’s

Thaioil Group’s employee engagement survey outcomes form the input to a plan to pinpoint opportunities to constantly improve employees’ satisfaction and engagement. The Company also looked into details of how to become an Employer of Choice on its way to become The Best Employer, an element of the approach to becoming a sustainable organization.

Organizational Health Check It is vital that a growing organization must be healthy in order to survive in a sustainable way. The Company has paid serious attention to the nurturing of organizational health and defined it as a key strategy in 2014, with a continued organizational health development project. This year, all Thaioil Group employees and the management together improved and promoted corporate immunity through three projects originating from employees’ ideas: One Team One Pride (OTOP, focusing on internal activities that employees want to jointly develop), Trust and Care (driving for the workforce to trust and care for one another under the

intrinsic strengths.


060

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

14

ANNUAL REPORT 2014

BOARD OF DIRECTORS

Mr. Kurujit Nakornthap Director (Non-Executive) (Appointed on September 12, 2014) and Chairman of the Board (Elected on September 26, 2014) Age 59 Yrs.

Education >> B.Sc. (with Special Distinction) in Petroleum Engineering, University of Oklahoma, U.S.A. >> M.S. in Petroleum Engineering, University of Oklahoma, U.S.A. >> Ph.D. in Petroleum Engineering, University of Oklahoma, U.S.A. Training for the Directors Courses of Thai Institute of Directors Association (IOD) Director Accreditation Program (DAP 64/2007) >> Audit Committee Program (ACP 32/2010) >> Role of Compensation Committee (RCC 12/2011) >>

Other Training National Defense Course (NDC), Class 51, Thailand National Defence College >> Top Executive Program in Commerce and Trade (TEPCoT 3), Commerce Academy, University of the Thai Chamber of Commerce >> Executive Program, Advanced Administrative Justice, Class 2, Institute of Administrative Justice Development >> Executive Program, Capital Market Academy (CMA), Class 13 >> Executive Program, Energy Education, Class 1, Thailand Energy Academy >> Executive Program, Poompalungpandin, Class 2, Chulalongkorn University >>

Working Experience in the 5 preceding years 2008 - 2010 Director General, Department of Mineral Fuels, Ministry of Energy 2010 – Jul. 2014 Deputy Permanent Secretary, Ministry of Energy Jul. – Sep. 2014 Director General, Department of Mineral Fuels, Ministry of Energy Oct. 2014 – Present Deputy Permanent Secretary, Ministry of Energy

Other Positions 1. Listed Company (2) >> Chairman of the Board, Ratchaburi Electricity Generating Holding Public Company Limited >> Chairman of the Board, the Enterprise Risk Management Committee, PTT Public Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions 5. State Enterprise

Limited - None - None - None - None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


061

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Mr. Chulasingh Vasantasingh gh Director (Non-Executive) (Appointed on November 29, 2013)) mittee and Chairman of the Audit Committee (Elected on May 8, 2014) Age 64 Yrs.

Education >> Bachelor of Laws (LLB.) (Hons.), Chulalongkorn University >> Barrister at Law, The Institution of Legal Education >> Master of Comparative Law (MCL.), University of IIIinois, U.S.A. >> Honorary Doctorate Degree in Laws, Ramkhamhaeng University >> Honorary Doctorate Degree in Laws, Chulalongkorn University >> Honorary Doctorate Degree in Laws, Yonok University >> Harvard Business School Certificate Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 35/2003) >> Finance for Non-Finance Director (FND 7/2003) >> Understanding the Fundamental of Financial Statements (UFS 1/2006) >> Audit Committee Program (ACP 17/ 2007) >> DCP Refresher Course (2008) >> Financial Institutions Governance Program (FGP 4/2012) Other Training >> National Defense Course (NDC), Class 388, Thailand National Defence College >> Executive Program, Politics and Governance in Democratic Systems, Class 8, the College of Politics and Governance, King Prajadhipok’s Institute >> Executive Program, Capital Market Academy (CMA), Class 5 >> Executive Program, Energy Education, Class 1, Thailand Energy Academy >> Top Executive Program in Commerce and Trade (TEPCoT 5), Commerce Academy, University of the Thai Chamber of Commerce >> Executive Program, Poompalungpandin, Class 1, Chulalongkorn University Working Experience in the 5 preceding years 2005 - 2009 Deputy Attorney General, Office of the Attorney General 2009 - 2013 Attorney General, Office of the Attorney General 2010 - 2013 Independent Director / Chairman of the Audit Committee, PTT Public Company Limited 2010 - 2013 Independent Director / Chairman of the Audit Committee, Thai Airways Public Company Limited 2013 - 2014 Independent Director / Chairman of the Audit Committee, Krung Thai Bank Public Company Limited 2011 - Present President, Chulalongkorn University Alumni Association under the Patronage of His Majesty the King

Other Positions 1. Listed Company 2. Public Company (4) >> Independent Director / Chairman of the Nominating Committee, Glower Power Synergy Public Company Limited >> Independent Director / Chairman of the Board, Aqua Corporation Public Company Limited >> Director, TPI Polene Public Company Limited >> Independent Director / Chairman of the Audit Committee, Thanachart Insurance Company Limited 3. Limited Company 4. Other Organizations / Institutions (5) >> President, Chulalongkorn University Alumni Association >> Professor, Chulalongkorn University >> Member of Chulalongkorn University Council >> Member of the Council of State >> Director of Property Management, Chulalongkorn University 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None

- None

- None -

None None None None


062

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

ANNUAL REPORT 2014

Ms. Chularat Suteethorn

Mr. Suvit Maesincee Mr

Independent Director (Non-Executive) utive) 3) (Appointed on September 20, 2013) ttee and Member of the Audit Committee 3) (Appointed on September 20, 2013) Age 60 Yrs.

Ind Independent Director (Non-Executive) ive) (Ap (Appointed on September 12, 2014) and Member of the Audit Committee ee (Ap (Appointed on September 26, 2014) Age 53 Yrs.

Education Bachelor of Economics (Hons.), Kasetsart University >> Master of International Development (Economic Policy and Planning), Institute of Social Studies, Rotterdam Erasmus University, the Netherlands

Education >> B.Sc. in Pharmacy, Faculty of Pharmacy, Mahidol University >> MBA in Marketing, School of Business Administration, National Institute of Development Administration >> Ph.D. of Marketing, Kellogg Graduate School of Management, Northwestern University, U.S.A.

>>

Training for the Directors Courses of Thai Institute of Directors Association (IOD Director Accreditation Program (DAP 40/2005) >> Director Certification Program (DCP 72/2006) >> Finance for Non-Finance Director (FND 28/2006) >> Financial Statements for Director (FSD 10/2010) >> Audit Committee Program (ACP 39/2012) >> The Role of Chairman Program (RCP 28/2012) >> Financial Institutions Governance Program (FGP 4/2012) >> Role of the Nomination and Governance Committee (RNG 3/ 2012) >> Anti-Corruption for Executive Program (ACEP 10/2104) >> Advanced Audit Committee Program (AACP 15/2014) >>

Other Training Executive Development Program, Class 41, Office of the Civil Service Commission >> Strategic Thinking and Executive Action, Kellogg Executive Program, Northwestern University, U.S.A. >> The Joint State-Private Course, Class 19, Thailand National Defence College >> Advanced Security Management Program (ASMP), Class 1, the Association National Defence College of Thailand >> Executive Program, Capital Market Academy (CMA), Class 12 >> Top Executive Program in Commerce and Trade (TEPCoT 5), Commerce Academy, University of the Thai Chamber of Commerce >> Executive Program, Energy Education, Class 3, Thailand Energy Academy >> Thammasat Leadership Program (TLP), Class 4, Thammasat University >>

Working Experience in the 5 preceding years 2007 - 2009 Alternate Executive Director, the World Bank and Affiliates, Washington D.C., U.S.A. 2009 Deputy Director General, Fiscal Policy Office, Ministry of Finance 2009 - 2011 Fiscal Policy Advisor, Fiscal Policy Office, Ministry of Finance 2011 - 2012 Inspector General, Office of Permanent Secretary, Ministry of Finance 2012 - 2014 Director General, Public Debt Management Office, Ministry of Finance Other Positions 1. Listed Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions (1) >> Vice Minister for Finance 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None - None - None

- None -

None None None None

Training for the Directors Courses of Thai Institute of Directors Association (IOD) Director Certification Program (DCP 12/2002) >> Director Accreditation Program (DAP 60/2006) >> Audit Committee Program (ACP 37/2011) >> DCP Refresher Course (2006) >>

Other Training

- None

Working Experience in the 5 preceding years 2008 - Present Director of Sasin Institute for Global Affairs (SIGA) Sasin, Graduate Institute of Business Administration of Chulalongkorn University 2008 - Present Independent Director / Member of the Audit Committee Berli Jucker Public Company Limited 2009 - Present Member of Nomination and Remuneration Committee, Berli Jucker Public Company Limited 2011 - Apr. 2014 Independent Director / Member of the Audit Committee, Krungthai Card Public Company Limited Jul. 2011 - Present Independent Director / Member of the Audit Committee, Siam Food Products Public Company Limited 2011 - Present Independent Director / Member of the Audit Committee, G Capital Public Company Limited Other Positions 1. Listed Company (4) >> Independent Director/ Member of the Audit Committee, Thai Vegetable Oil Public Company Limited >> Independent Director / Member of the Audit Committee / Member of the Nomination and Remuneration Committee, Berli Jucker Public Company Limited >> Independent Director/ Member of the Audit Committee, Siam Food Products Public Company Limited >> Independent Director/ Member of the Audit Committee, G Capital Public Company Limited 2. Public Company 3. Limited Company 4. Other Organizations / Institutions (1) >> Member of the National Reform Council 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None - None

- None -

None None None None


063

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Gen. Jiradej Mokkhasmit

Mr. Nuttachat Charuchinda

Independent Director (Non-Executive) ive) (Re-elected on April 2, 2013) and Chairman of the Nomination and Remuneration Committee (Elected on April 10, 2014) Age 60 Yrs.

Director (Non-Executive) (Re-elected on April 2, 2013) and Member of the Nomination and Remuneration Committee (Appointed on January 24, 2014) Age 60 Yrs.

Education >> Bachelor of Science, Chulachomklao Royal Military Academy, Class 24 >> National Defence College

Education >> Bachelor of Engineering, Chiangmai University >> Master of Business Administration, Thammasat University

Training for the Directors Courses of Thai Institute of Directors Association (IOD) Director Accreditation Program (DAP 16/2004)

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 129/2010)

Other Training Colonel Program, Australia >> Fort Benning, U.S.A.

Other Training >> Program for Global Leadership (PGL), Harvard Business School, U.S.A. >> Oxford Energy Seminar, England >> Break through Program for Senior Executives (BPSE), IMD International, Switzerland >> The Joint State-Private Course, Class 20, Thailand National Defence College >> Executive Program, Capital Market Academy (CMA), Class 15 >> Executive Program, Energy Education, Class 3, Thailand Energy Academy

>>

>>

Working Experience in the 5 preceding years 2008 Deputy Commander, 1st Army Area 2009 Commander, 1st Army Corps 2010 Deputy Chief of Staff, Royal Thai Army 2012 Assistant Commander in Chief, Thai Royal Army 2013-2014 Chairman of the Advisory Board, Royal Thai Army Present Member of the National Legislative Assembly Other Positions 1. Listed Company (1) >> Independent Director / Chairman of Audit Committee, Mida Leasing Public Company Limited 2. Public Company 3. Limited Company 4. Other Organizations / Institutions (1) >> Chairman of the Advisory Board, Royal Thai Army 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None - None

- None -

None None None None

Working Experience in the 5 preceding years 2005 - 2009 Executive Vice President, Natural Gas Vehicle, PTT Plc. 2009 Executive Vice President, International Trading Business Unit, PTT Plc. 2010 - 2011 Senior Executive Vice President, Corporate Strategy, PTT Plc. 2011 - 2013 Chief Operating Officer, Downstream Petroleum Business Group, PTT Plc. Other Positions 1. Listed Company (2) >> Chief Operating Officer, Upstream Petroleum and Gas Business Group, PTT Plc. >> Director, PTT Exploration and Production Public Company Limited 2. Public Company - None 3. Limited Company (1) >> Director, PTT Energy Resources Company Limited 4. Other Organizations / Institutions (3) >> Chairman of the Board, Water Resource Management Committee, Thailand Business Council for Sustainable Development >> Chairman of the Board, PTT Volunteer Club >> Chairman of the Board, PTT Fun run Club 5. State Enterprise - None % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


064

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

ANNUAL REPORT 2014

Mr. Thaworn Phanichaphan

Professor Dr. Thosaporn Sirisumphand Pr sumphand

Independent Director (Non-Executive) utive) (Appointed on November 29, 2013) and Member of the Nomination and Remuneration Committee (Appointed on April 25, 2014) Age 64 Yrs.

Ind Independent Director (Non-Executive), tive), (Ap (Appointed on May 25, 2012) Ch Chairman of the Co e, Corporate Governance Committee, (Ele (Elected on August 31, 2013) an and Member of Nomination an and Remuneration Committee (Ap (Appointed September 26, 2014) Ag Age 54 Yrs.

Education >> Bachelor of Laws (LL.B.) (Hons.), Chulalongkorn University >> Barrister at Law, The Institution of Legal Education >> Master of Laws, Chulalongkorn University

Education >> Bachelor of Public Administration (Hons.), Chulalongkorn University >> Master of Public Administration, Pi Alpha Alpha (National Honor Society for Public Affairs and Administration), Northern Illinois University, U.S.A. >> Ph.D. in Policy Analysis, Public Administration, and Comparative Politics, Northern Illinois University, U.S.A.

Training for the Directors Courses of Thai Institute of Directors Association (IOD) Understanding the Fundamental of Financial Statements (UFS 8/2007) >> Director Certification Program (DCP 108/2008) >> Director Accreditation Program (DAP 73/2008) >> Audit Committee Program (ACP 22/2008) >>

Other Training National Defense Course (NDC), Class 4313, Thailand National Defence College >> Executive Program, Politics and Governance in Democratic Systems, Class 14, the College of Politics and Governance, King Prajadhipok’s Institute >>

Working Experience in the 5 preceding years 2007 - 2013 Deputy Attorney General 2010 - Present Board of Committee, Financial Institutions Development Fund 2010 - Present (Legal) Expert Board of Committee, Deposit Protection Agency 2011 - Present Expert Board of Committee, Anti – Money Laundering Office Present Senior Public Prosecutor Other Positions 1. Listed Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions (4) >> Senior Public Prosecutor >> Expert Board of Committee, Anti – Money Laundering Office >> Board of Committee, Financial Institutions Development Fund >> (Legal) Expert Board of Committee, Deposit Protection Agency 5. State Enterprise

- None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

- None - None - None

None None None None

Training for the Director Courses of Thai Institute of Directors Association (IOD) Director Certification Program (DCP 80/2006) >> Finance for Non-Financial Director (FND 30/2006) >>

Other Training Courses Executive Program, Capital Market Academy (CMA), Class 10 >> Executive Program, Advanced Justice Process, Class 15, Judicial Training Institute >> Executive Program, Energy Education, Class 4, Thailand Energy Academy >> Corporate Governance: Effectiveness and Accountability in the Boardroom, Kellogg School of Management, Northwestern University, U.S.A. >>

Working Experiences in the 5 preceding years 2012 - 2013 Independent Director, Siam Commercial Bank Public Company Limited 2013 - 2014 Independent Director / Chairman of the Corporate Governance Committee, PTT Public Company Limited 2013 - 2014 Independent Director / Chairman of the Corporate Governance and Social Responsibility Committee, CAT Telecom Public Company Limited 2002 - 2013 Secretary General, Office of the Public Sector Development Commission 2013 - 2014 Secretary General, Office of the Higher Education Commission Other Positions 1. Listed Company - None 2. Public Company - None 3. Limited Company - None 4. Other Organizations / Institutions (4) >> Chairman of the Independent Monitoring and Evaluation Committee, Political Development Council >> Board of Committee, Independent Monitoring, Audit and Evaluation Committee, King Prajadhipok’s Institute >> Advisor to Thailand Institute of Justice (Autonomous Public Organization) >> Councilor, Thailand Management Association (TMA) 5. State Enterprise - None % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


065

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Mr. Praipol Koomsup

Mr. Yongyut Jantararotai M

Independent Director (Non-Executive)) (Appointed on September 12, 2014) and Member of the Corporate Governance Committee (Appointed on September 26, 2014) Age 67 Yrs.

D Director (Non-Executive) (A (Appointed on April 2, 2014) an and Member of the C e Corporate Governance Committee (A (Appointed on April 25, 2014) Ag Age 55 Yrs.

Education >> B.Econ., University of Western Australia, Australia >> M.Econ., Thammasart University >> Ph.D.,Economics., Yale University, U.S.A.

Education >> B.Eng. (Civil Engineering), Kasetsart University Training for the Directors Courses of Thai Institute of Directors Association (IOD) - None

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Accreditation Program (DAP 52/2006) >> Director Certification Program (DCP 91/2007) Other Training

- None

Working Experience in the 5 preceding years 1972 - 2012 Instructor, Faculty of Economics, Thammasat University 2008 - 2011 Member of Monetary Policy Committee, Bank of Thailand 2010 Economic Advisory Council to the Prime Minister, Abhisit Vejjajiva 1993 - 2014 Board of Committee, Energy Conservation Fund Present Independent Researcher and Vice Minister for Energy Present Member of the National Reform Council Other Positions 1. Listed Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions 5. State Enterprise

-

None None None None None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None

Other Training >> Executive Development Program, Class 59, Office of the Civil Service Commission >> National Defense Course (NDC), Class 51, Thailand National Defence College Working Experience in the 5 preceding years Jul. 2011 Director, Bureau of Energy sector 3 Jan. 2012 Expert on Energy Strategy Director, Office of Public Participatory Promotion Mar. 2013 - Oct. 2013 Director, Office of the Minister, Ministry of Energy Nov. 2013 - Nov. 2014 Assistant of Permanent Secretary, Ministry of Energy Nov. 2014 - Present Deputy Director General, Department of Alternative Energy Development and Efficiency (DEDE), Ministry of Energy Other Positions 1. Listed Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions 5. State Enterprise

-

None None None None None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


066

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

ANNUAL REPORT 2014

Mr. Apisak Tantivorawong

D.Sc. Twarath Sutabutr

Independent Director (Non-Executive) tive) (Re-elected on April 2, 2013) and Chairman of the Risk Management Committee (Elected on May 29, 2013) Age 61 Yrs.

Director (Non-Executive) 4) (Appointed on September 12, 2014) and Member of the Risk Management Committee 4) (Appointed on September 26, 2014) Age 45 Yrs.

Education >> B. Eng. in Chemical Engineering, Chulalongkorn University >> MBA., Industrial Management, University of Tennessee, U.S.A.

Education >> B.Eng. (Civil Engineering), Chulalongkorn University >> MSc. (Geotechnical Engineering), Asian Institute of Technology(AIT) >> Sc.D.(Civil and Environmental Engineering), Massachusetts Institute of Technology (MIT), Cambridge, MA, USA.

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 18/2002) Other Training >> The Joint State-Private Course, Class 1, Thailand National Defence College Working Experience in the 5 preceding years 2004 - Nov. 2012 President, Krungthai Bank Public Company Limited 2006 - 2010 Independent Director, Indorama Polymers Public Company Limited 2007 - 2009 Chairman, ASEAN Bankers’ Association 2007 - 2010 Chairman, Thai Bankers’ Association 2007 - 2010 Board of Committee, Thai Asset Management Corporation (TAMC) 2007 - 2010 Member of the Board of Investment (BOI) 2012 - Feb. 2013 Independent Director, CP All Public Company Limited

Other Training Advanced Management Program (AMP), INSEAD, France >> Top Executive Program in Commerce and Trade (TEPCoT 16), Commerce Academy, University of the Thai Chamber of Commerce >> TLCA Executive Development Program (EDP), Class 9, Capital Market Academy >> Executive Development Program, Class 61, Office of the Civil Service Commission >> Advanced Energy Course for Executives, Class 2, Ministry of Energy >> New Wave Leader in Thai Governmental Sector, Class 3, arranged by Office of The Civil Service Commission (OCSC) >> Infrastructure in a Market Economy, arranged by JFK School of Government, Harvard University, Cambridge, MA >>

Other Positions 1. Listed Company (4) >> Independent Director, Synnex (Thailand) Public Company Limited >> Independent Director, Indorama Ventures Public Company Limited >> Chairman of the Board, Quality Houses Public Company Limited >> Director/ Member of the Nomination, Compensation and Corporate Governance Committee, Siam Commercial Bank Public Company Limited 2. Public Company (1) >> Independent Director/ Member of the Audit Committee / Chairman of the Risk Management Committee, Bangkok Glass Public Company Limited 3. Limited Company (1) >> Vice Chairman, Finance Committee, Charoen Pokphand Group Company Limited 4. Other Organizations / Institutions - None 5. State Enterprise - None % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

Training for the Directors Courses of Thai Institute of Directors Association (IOD) Director Certification Program (DCP 115/2009)

>>

-

None None None None

Working Experience in the 5 preceding years 2006 - 2007 Deputy Spokesperson, Ministry of Energy 2006 - 2009 Director of Policy & Strategy Coordination Office, Ministry of Energy 2007 - 2009 Director of Public Communication Division, Nuclear Power Program Development Office (NPPDO) 2007 - 2009 Ministry of Energy Spokesperson 2009 - Sep. 2014 Deputy Director General, Department of Alternatives Development and Efficiency, Ministry of Energy 2014 - Present Deputy Permanent Secretary, Ministry of Energy Other Positions 1. Listed Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions (1) >> Advisor to the Board of Directors, Thai Green Building Institutes 5. State Enterprise

- None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

- None - None - None

None None None None


067

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Mr. Chansin Treenuchagron Director (Non-Executive) (Appointed on September 26, 2014) Age 54 Yrs.

Education >> B.Econ., Thammasart University >> M.Econ., Chulalongkorn University Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 85/2007) >> Director Accreditation Program (DAP 93/2011) >> Financial Statements for Director (FSD 12/2011) >> Charted Director Class (CDC 6/2012) Other Training >> Relations Development Course for Executive, Class 1, Directorate of Civil Affairs >> Air War College, Class 35 >> Senior Executive Program (SEP), Class 20, Sasin Graduate Institute of Business Administration, Chulalongkorn University >> Advance Senior Executive Program (ASEP), Class 5, Kellogg & Sasin, Chicago, U.S.A 2010 >> PTT Executive Leadership, General Electric, GE, New York, U.S.A. >> Advanced Certificate Course in Public Economics Management for Executives, Class 10, King Prajadhipok’s Institute >> Leadership Excellence through Awareness and Practice (LEAP), INSEAD >> Leadership Development Program (LDP), Class 1 >> National Defense Course (NDC), Class 57, Thailand National Defence College Working Experience in the 5 preceding years 2009 - 2011 Executive Vice President Corporate Planning IRPC Public Company Limited 2010 - 2012 Managing Director IRPC Oil Company Limited 2010 - 2012 Managing Director Thai ABS Company Limited 2011 - 2012 Acting Senior Executive Vice President Corporate Strategy & Planning 2011 - 2014 Senior Executive Vice President Port & Asset Management Business Unit 2012 - 2013 Acting Senior Executive Vice President Corporate Commercial & Marketing IRPC Public Company Limited 2013 - Oct. 2014 Senior Executive Vice President Corporate Commercial & Marketing Oct. 2014 - Present Senior Executive Vice President Corporate Strategy, PTT Public Limited Company

Other Positions 1. Listed Company (1) >> Senior Executive Vice President Corporate Strategy, PTT Public Limited Company 2. Public Company (1) >> Director, Thai oil Public Limited Company 3. Limited Company (2) >> Chairman of the Board, PTT Green Energy Limited Company >> Director, PTT Polymer Logistics Limited Company 4. Other Organizations / Institutions 5. State Enterprise

- None - None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


068

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

ANNUAL REPORT 2014

Mr. Atikom Terbsiri Director (Executive) 4) (Appointed on September 12, 2014) Member of the Risk Managementt Committee ident Chief Executive Officer and President and Secretary to the Board 4) (Appointed on September 26, 2014) Age 52 Yrs.

Education >> B.B.A., Bachelor of Business Administration, Assumption University >> M.B.A., (Finance & International Business), High Distinction, Armstrong University, U.S.A. Training for the Directors Courses of Thai Institute of Directors Association (IOD) Director Certification Program (DCP 125/2009)

>>

Other Training The Joint State-Private and Political Course, Class 5, Thailand National Defence College >> Executive Program, Capital Market Academy (CMA), Class 17 >> Advanced Security Management Program (ASMP), Class 1, the Association National Defence College of Thailand >> Executive Education Program, Harvard Business School, Harvard University, U.S.A. >>

Working Experience in the 5 preceding years 2009 - 2011 Senior Executive Vice President, Corporate Strategy & Planning, IRPC Public Company Limited 2011 - 2013 President, IRPC Public Company Limited 2013 - Sep. 2014 Senior Executive Vice President, Petrochemicals & Refining Business Unit, PTT Public Company Limited

Other Positions 1. Listed Company (1) >> Senior Executive Vice President, PTT Public Company Limited 2. Public Company (2) >> Chairman of the Board, Thai Lube Base Public Company Limited >> Director, Global Power Synergy Public Company Limited 3. Limited Company (9) >> Chairman of the Board, Thai Paraxylene Company Limited >> Chairman of the Board, LABIX Company Limited >> Chairman of the Board, Thaioil Power Company Limited >> Chairman of the Board, TOP SPP Company Limited >> Chairman of the Board, Thaioil Energy Services Company Limited >> Chairman of the Board, Thaioil Solvent Company Limited >> Chairman of the Board, TOP Solvent Company Limited >> Chairman of the Board, Thaioil Ethanol Company Limited >> Chairman of the Board, Thaioil Marine Company Limited 4. Other Organizations / Institutions (12) >> Board of Committee, Foundation for Industrial Development, Plastics Institute of Thailand >> Honorable Director of Board of Committee, Center of Excellence on Petrochemical and Materials Technology, S&T Postgraduate Education and Research Development Office, Chulalongkorn University >> Member of Trustee (as Company representative), Petroleum Institute of Thailand >> Director, The Institute of Industrial Energy, The Federation of Thai Industries >> Director, Policy Planning on Materials Technology Development, National Science Technology and Innovation Policy Office >> Director, Thai Industries Estate Foundation >> Director, Rayong Institute of Science and Technology >> Director, Rayong Science Academy Foundation >> Executive Director, Thailand Energy Academy >> Executive Director, Thailand Swimming Association 5. State Enterprise - None % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


069

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Mr. Norkun Sitthiphong

Mr. Apisit Rujikeatkamjorn

Independent Director (Non-Executive) tive) and Chairman of the Board (Resigned from the Board during the year 2014) Age 61 Yrs.

Independent Director (Non-Executive) ve) ee and Chairman of the Audit Committee M) (Completed the term at the 2014 AGM) Age 68 Yrs.

Education >> Bachelor of Engineering (Mechanical), Chulalongkorn University >> M.Sc. (Mechanical Engineering), Oregon State University, U.S.A. >> Ph.D. (Mechanical Engineering), Oregon State University, U.S.A.

Education >> Bachelor of Engineering (Civil Engineering), Khonkaen University >> Master of Engineering (Civil Engineering), Lamar University, Texas, U.S.A.

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Role of the Chairman Program (RCP 21/2009) Other Training >> National Defense Course (NDC), Class 47, Thailand National Defence College >> Executive Program, Capital Market Academy (CMA), Class 4 >> Executive Program, Energy Education, Class 2, Thailand Energy Academy

Other Training

Working Experience in the 5 preceding years 2003 - 2010 Deputy Permanent Secretary, Ministry of Energy 2010 - 2013 Permanent Secretary, Ministry of Energy 2011 - 2013 Chairman of the Board, PTT Public Company Limited 2011 - 2014 Chairman of the Board, PTT Exploration and Production Public Company Limited 2012 - 2014 Chairman of the Board, Thaioil Public Company Limited 2014 - Present Independent Director / Chairman of the Audit Committee, Global Power Synergy Public Company Limited Other Positions 1. Listed Company 2. Public Company (1) >> Independent Director / Chairman of the Audit Committee, Global Power Synergy Public Company Limited 3. Limited Company 4. Other Organizations / Institutions (1) >> Chairman of Thailand National Committee of CIGRE 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Accreditation Program (DAP 27/2004) >> Finance for Non-Finance Director (FND 24/2005) >> Understanding the Fundamental of Financial Statement (UFS 5/2006) >> Audit Committee Program (ACP 22/2008) >> Role of the Chairman Program (RCP 26/2011) >> Director Certification Program (DCP 166/2012)

- None

- None

- None -

None None None None

- None

Working Experience in the 5 preceding years 2004 - 2012 Independent Director / Chairman of Audit Committee, Fortune Parts Industry Company Limited 2006 - 2011 Chairman of the Promotion Board for Advancement, Khonkaen University 2006 - 2011 Chairman of the Board, Tele Data (Bangkok) Group Company 2006 - 2011 Member of Khonkaen University Council 2006 - 2013 Director, Thai Lube Base Public Company Limited 2008 - 2012 Chairman of the Board, PAE (Thailand) Public Company Limited 2008 - 2013 Independent Director/ Chairman of the Audit Committee, Thai Rotary Engineering Public Company Limited Other Positions 1. Listed Company (3) >> Chairman of the Board, Siam Global House Public Company Limited >> Chairman of the Board, Seaoil Public Company Limited >> Vice Chairman, Asia Green Energy Public Company Limited 2. Public Company - None 3. Limited Company (3) >> Chairman of the Board, Eco Lighting Company Limited >> Independent Director / Chairman of Nomination Committee, Sakari Resources Company Limited >> Chairman of the Board, Asia Biomass Company Limited 4. Other Organizations / Institutions - None 5. State Enterprise - None % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None


070

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

ANNUAL REPORT 2014

Mrs. Chanatip Weerasubpong

Mr. Tanawat Ampunant

Independent Director (Non-Executive) and Member of the Audit Committee (Resigned from the Board during the year 2014) Age 59 Yrs.

Independent Director (Non-Executive) ve) e and Member of the Audit Committee (Resigned from the Board during the year 2014) Age 43 Yrs.

Education >> B.Acc., Thammasart University >> LL.B., Ramkhamhaeng University >> M.Acc., Thammasart University >> M.A. (Political Science), Thammasart University

Education >> Bachelor of Engineering (Civil), Rangsit University >> Master of Public and Private Management (MPPM), National Institute of Development Administration (NIDA) >> Doctor of Public Administration (DPA) Valaya Alongkorn Rajabhat University

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Advanced Audit Committee Program – (AACP) 2014 >> Director Certification Program – DCP 176/2013

>>

Other Training Executive Program, Capital Market Academy (CMA), Class 19 >> Executive Program, Advanced Justice Process, Class 18, Judicial Training Institute >> Governance for Directors and Executives of Enterprises and Public Organizations, Class 12, Public Directors Institute >> Program for the Development of Human Resources Management, Counseling Center and Business Development Executives, Thammasart University Cooperation with Copenhagen Business School >> Executive Finance Management Program, Thammasart University >> The Joint State-Private Course, Class 19, Thailand National Defence College >> HR Management Program, Berkeley University of America >> Strategic Advisor Program, Kellogg University U.S.A. >>

Working Experience in the 5 preceding years 2008 Director, Bureau of Central Administration, the Revenue Department 2012 Deputy Director General, the Revenue Department 2014-Present Principal Advisor on Tax Base Management, the Revenue Department Other Positions 1. Listed Company 2. Public Company 3. Limited Company (1) >> Board of Committee, Sukhumvit Asset Management Co.,Ltd 4. Other Organizations / Institutions 5. State Enterprise (1) >> Board of Committee, Playing Cards Factory % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None - None

- None

-

None None None None

Training for the Directors Courses of Thai Institute of Directors Association (IOD) Audit Committee Program (ACP 40/2012) >> Advance Audit Committee Program (AACP 9/2012) >> Director Certification Program (DCP 155/2012) >> Financial Statements for Director (FSD 15/2012) >> Successful Formulation & Execution of Strategy (SFE 14/2012) >> Monitoring the Quality of Financial Reporting (MFR 16/2012) >> Monitoring Fraud Risk Management (MFM 8/2012) >> Monitoring the Internal Audit Function (MIA 13/2012) >> Monitoring the System of Internal Control and Risk Management (MIR 13/2012) >> How to Develop a Risk Management Plan (HRP 1/2012) >> How to Measure the Success of Corporate Strategy (HMS 1/2012) Other Training

- None

Working Experience in the 5 preceding years 2002 - 2011 Managing Director, Commercial Alliance Co., Ltd. 2003 - 2007 Executive Director, Blue Sky Beach Co., Ltd. 2011 - 2012 Director / Member of Executive Committee, TOT Public Company Limited Other Positions 1. Listed Company 2. Public Company 3. Limited Company (1) >> Director, Air Inter Transport Company Limited 4. Other Organizations / Institutions 5. State Enterprise (1) >> Director / Member of Audit Committee, Dhanarak Assets Development Company Limited (State Enterprise under Ministry of Finance) % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None - None

- None

-

None None None None


071

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Mr. Wisan Wuthisaksilp

Gen. Trisak Indararusmi

Independent Director (Non-Executive) and Chairman of the Nomination and Remuneration Committee (Completed the term at the 2014 AGM) Age 64 Yrs.

Independent Director (Non-Executive) e) and Member of the mittee Nomination and Remuneration Committee (Resigned from the Board during the year 2014) Age 64 Yrs.

Education >> Bachelor of Law, Ramkhamhaeng University >> Master of Public Administration, National Institute of Development Administration

Education >> Bachelor of Science, Chulachomklao Royal Military Academy >> Royal Thai Army War College >> Master of Public Administration, National Institute of Development Administration

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 125/2009) >> Financial Statements for Director (FSD 6/2009) >> Role of the Compensation Committee (RCC 14/2012) Other Training >> The Joint State-Private Course, Class 15, Thailand National Defence College >> Politics and Governance in Democratic Systems for Executives Course, Class 8, the College of Politics and Governance, King Prajadhipok’s Institute >> Chief Executive Officer Development Program, Fiscal Policy Research Institute Foundation Collaboration with Kellogg School of Management and Maxwell School of Citizenship and Public Affairs >> Advanced Justice Process Program for Executives, Class 12, Judicial Training Institute >> Advanced Security Management Program (ASMP), Class 3, the Association National Defence College of Thailand Working Experience in the 5 preceding years 2007 - 2009 Deputy Director General, the Customs Department 2009 - 2011 Principal Advisor on Customs Control Development, the Customs Department Other Positions 1. Listed Company (1) >> Independent Director / Chairman of the Remuneration Committee, SNC Former Public Company Limited 2. Public Company 3. Limited Company 4. Other Organizations / Institutions (1) >> Advisor, Office of the National Broadcasting and Telecommunications Commission 5. State Enterprise

- None - None

% of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

- None None None None None

Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 158/2012) >> Role of the Nomination and Governance Committee (RNG 3/2012) >> Financial Statements for Director (FSD 17/2012) Other Training >> The Joint State-Private Course, Class 1, Thailand National Defence College >> Anti – Corruption for Executive Program (ACEP), Class 10/2014 Working Experience in the 5 preceding years 2005 - 2007 Commander, Military Circle (22), Ubon Ratchathani 2007 - 2009 Advisor to Royal Thai Army Other Positions 1. Listed Company 2. Public Company 3. Limited Company 4. Other Organizations / Institutions 5. State Enterprise (1) >> Advisor to Relations Affair Committee, Thailand Tobacco Monopoly % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

-

None None None None

None None None None


072

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs

ANNUAL REPORT 2014

Pol.Gen. Adul Sangsingkeo

Mr. Somkeirt Hudthagosol

Independent Director (Non-Executive) and Member of the Corporate Governance Committee (Resigned from the Board during the year 2014) Age 60 Yrs.

Director (Non-Executive) (Resigned from the Board during the year 2014) Age 64 Yrs.

Education >> B.A. Public Administration, Class 29, Royal Thai Police Cadet Academy >> M.A. Social Science, Kasetsart University

Education >> Bachelor of Arts in Political Science, Chulalongkorn University >> Master of Public Administration, Pennsylvania State University, U.S.A.

Training for the Directors Courses of Thai Institute of Directors Association (IOD) - None

>>

Other Training >> National Defense Course (NDC), Class 42, Thailand National Defence College >> Top Executive Program in Commerce and Trade (TEPCoT 5), Commerce Academy, University of the Thai Chamber of Commerce >> Advanced Insurance Program for Executives, OIC Advanced Insurance Institute >> Executive Program, Advanced Justice Process, Class 15, Judicial Training Institute >> Executive Program, Capital Market Academy (CMA), Class 5 >> Joint Staff Course, Class 33, Joint Staff College Working Experience in the 5 preceding years 2007 Assistant Commissioner General, Acting Commissioner of the Command and Operation Center (Forward Post), Royal Thai Police (Yala Province) 2009 Advisor to Royal Thai Police (Security and Special Tasks) 2009 Member, Board of the Market Organization, Ministry of Interior 2010 Member, Board of the Industrial Estate Authority of Thailand 2010 - 2012 Deputy Commissioner-General, Royal Thai Police 2011 - 2012 Secretary General, Narcotics Control Board 2012 - 2014 Commissioner General, Royal Thai Police May. 2014 - Present Deputy Head of the National Council for Peace and Order for Special Affairs Sep. 2014 - Present Minister of Social Development and Human Security Other Positions 1. Listed Company - None 2. Public Company - None 3. Limited Company - None 4. Other Organizations / Institutions (2) >> Deputy Head of the National Council for Peace and Order for Special Affairs >> Minister of Social Development and Human Security 5. State Enterprise -None % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

-

None None None None

Training for the Directors Courses of Thai Institute of Directors Association (IOD) Director Certification Program (DCP 158/2012) Other Training Working Experience in the 5 preceding years 2004 - 2012 Director, Thai Lube Base Public Company Limited 2006 - 2009 Director, Maesod Clean Energy Company Limited 2006 - 2012 Director, Thai Paraxylene Company Limited 2007 - 2011 Director, Thaioil Energy Solutions Company Limited 2008 - 2010 Deputy Managing Director-Business, Thai Oil Public Company Limited 2008 - 2013 Director, TOP Solvent Company Limited 2008 - 2013 Chairman of the Board, Sak Chaisidhi Company Limited 2008 - 2013 Director, Thaioil Ethanol Company Limited 2009 - 2010 President, Thai Oil Public Company Limited 2009 - 2013 Director, TOP Solvent (Vietnam) Limited Liability 2010 - 2013 Director, Sapthip Company Limited

Other Positions 1. Listed Company 2. Public Company 3. Limited Company (3) >> Deputy Chairman, Thai Tokai Carbon Product Company Limited >> Director, Thaioil Marine Company Limited >> Director, Ubon Bio Ethanol Company Limited 4. Other Organizations / Institutions 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None

- None - None

- None - None - 0.0519 - None - None - None


073

THAI OIL PUBLIC COMPANY LIMITED

Board of Directors

ANNUAL REPORT 2014

Mr. Veerasak Kositpaisal Director (Executive) (Appointed on September 12, 2014) Member of the Risk Management Committee nt Chief Executive Officer and President and Secretary to the Board (Appointed on September 26, 2014) Age 60 Yrs.

Education >> B.Eng. (Mechanical), Chulalongkorn University >> M.S. (Mechanical Engineering), Texas A&I University, U.S.A. Training for the Directors Courses of Thai Institute of Directors Association (IOD) >> Director Certification Program (DCP 82/2006) >> Finance for Non-Finance Director (FND 30/2006) Other Training >> Top Executive Program in Commerce and Trade (TEPCoT 2), Commerce Academy, University of the Thai Chamber of Commerce >> Executive Program, Capital Market Academy (CMA), Class 11 >> Leadership Development Program (LDP) >> Executive Program, Energy Education, Class 5, Thailand Energy Academy Working Experience in the 5 preceding years 2006 - 2008 Senior Executive Vice President, Trading Business, PTT Chemical Public Company Limited (PTTCH) and Managing Director, Bangkok Polyethylene Public Company Limited 2008 Senior Executive Vice President, Polymer Product Business Unit, PTTCH 2008 - 2011 President, PTTCH 2011 - 2012 Chief Executive Officer, PTT Global Chemical Public Company Limited 2012 - 2014 Chief Executive Officer and President, Thai Oil Public Company Limited Other Positions 1. Listed Company 2. Public Company 3. Limited Company (1) >> Chairman of the Board, HMC Polymers Company Limited 4. Other Organizations/ Institutions (3) >> Vice Chairman, the Federation of Thai Industries >> Chairman of the Board/ Executive Committee, the Institute of Industrial Energy, the Federation of Thai Industries >> Member of Energy Private Sector and Government Working Team 5. State Enterprise % of Shareholding in Thaioil Conflict of Interest Family Relation with Other Directors Dispute in the 10 Preceding Years

- None - None

- None 0.0020 - None - None - None


074

THAI OIL PUBLIC COMPANY LIMITED

M a na g ement Org a ni zatio n

15

ANNUAL REPORT 2014

MANAGEMENT ORGANIZATION As of December 31, 2014

Managing Managing Managing Managing Managing Managing Managing Managing Managing

Director Director Director Director Director Director Director Director Director

-

TLB TPX TM TES TET TP LABIX TS SAKC

EXECUT IVE VICE PRES IDENT STRATEGY Somchai Wongwattanasan

EX EC U TIVE VIC E P R E S I D E N T FINA NC E A ND A C C O U N T I N G Prisana Praharnkhasuk

EXECUTIVE VICE PRESIDENT C O R P O R AT E C O M M E R C I A L Wisnu Wongsomboon

STR AT EGIC PLANNING MA NA G ER Pattaralada Sa-Ngasang

FINA NC IA L P L A N N I N G M A N A G E R Siriporn Mahajchariyawong

C O M M E R C I A L P LA N N I N G M A N A G E R Chatapong Wungtanagorn (Act.)

BU SINESS DEVELO PM ENT MA NA G ER Duangporn Teerapabpaisit

A C C OU NTING MA N A G E R Prapin Thongnium

COMMERCIAL MANAGER Acharee Tiyabhorn

COR PORAT E STRAT EG IC R IS K MANAGER Pattaralada Sa-Ngasang (Act.)

TR EA S U RY MA N A G E R Daranee Mandhatuphalin

SUPPLY CHAIN OPTIMIZATION MANAGER Chatapong Wungtanagorn

A S S I S TA N T E X E C U T I V E VICE PRESIDENT M A N U FA C T U R I N G Kosol Pimthanothai M A N U FA C T U R I N G M A N A GE R R E F I N E RY Bandhit Thamprajamchit Remarks : 01/05/2009 >> Nitas Krongvanitchayakul

Assignment at TM : TM-MD

01/09/2009 >> Teardchart Padungrat

Assignment at TS : TS-MD

01/01/2013 >> Pongpun Amornvivat

Assignment to TLB-MD and TPX-MD

01/01/2013 >> Viroj Wongsathirayakhun

Assignment at TES : TES-MD

10/01/2013 >> Klahan Tochamnanvit

Assignment at GPSC

11/07/2013 >> Suchart Monyanont

Assignment at LABIX

M A N U FA C T U R I N G M A N A GE R P E T R O C H E M I C A L A N D LUBE BASE Pongpun Amornvivat


075

THAI OIL PUBLIC COMPANY LIMITED

Man age m e n t Organization

ANNUAL REPORT 2014

BO ARD OF DIRE CT ORS

CHIE F E X E C U T I V E O F F I C ER A N D P R ES I D EN T Atikom Terbsiri

A UDI T C OM M I T T EE

Internal Systems Audit Manager

EXECUTIVE VIC E P R ES IDENT REF INERY AND P ETR OC HEMIC A L Abhinant Supatrabutra

EX EC U T I V E V I C E P R E S I D E N T OR G A N I Z AT I O N E F F E C T I V E N E S S Atikom Terbsiri (Act.)

A S S I S TA N T E X E C U T I V E VICE PRESIDENT C O R P O R AT E G OV E R N A N CE Viroj Meenaphant (Act.)

HU M A N R E S O U R C E S M A N A G E R Viroj Wongsathirayakhun

C O R P O R AT E A F FA I R S M AN AGE R Viroj Meenaphant (Act.)

OR GA N I Z AT I O N D E V E LO P M E N T M A N A G E R Ampon Singsakda

C O R P O R AT E C O M P LI A N C E M AN AGE R Panumas Chuchartchaikulkarn

P R OC U R E M E N T A N D C O N T R A C T M A N A G E R Charlee Balmongkol (Act.)

ASSISTANT EXEC U TIVE VICE PRESIDE NT O PERAT ION EXC EL L ENC E Mitri Reodacha ENGINEERING MA NA G ER Surachai Saengsamran

ASSET DEVELOP MENT MA NA G ER Somkiet Kajonpradapkul

T ECHNO LOGY MA NA G ER Rungnapa Janchookiat (Act.)

I NNOVAT I ON A ND S USTAINABILITY M A NA GER Santi Wasanasiri

QU A LI T Y M A N A G E M E N T M A N A G E R Prasert Raemwanith


076

THAI OIL PUBLIC COMPANY LIMITED

M a na g ement Tea m

16

ANNUAL REPORT 2014

MANAGEMENT TEAM As of December 31, 2014

01

02

03

04

05

06

07

08

01 / MR. ATIKOM TERBSIRI

06 / MR. KOSOL PIMTHANOTHAI

Chief Executive Officer and President

Assistant Executive Vice President – Manufacturing

Executive Vice President – Organization Effectiveness (Act.) 07 / MR. MITRI REODACHA 02 / MS. PRISANA PRAHARNKHASUK

Assistant Executive Vice President – Operation Excellence /

Executive Vice President – Finance and Accounting

Managing Director, Thaioil Power Co., Ltd. / Managing Director, TOP SPP Co., Ltd.

03 / MR. WISNU WONGSOMBOON Executive Vice President – Corporate Commercial

08 / MR. VIROJ MEENAPHANT Assistant Executive Vice President – Corporate Governance

04 / MR. SOMCHAI WONGWATTANASAN

(Act.) /

Executive Vice President – Strategy

Corporate Affairs Manager (Act.)

05 / MR. ABHINANT SUPATRABUTRA Executive Vice President – Refinery and Petrochemical


077

THAI OIL PUBLIC COMPANY LIMITED

Man agement Team

ANNUAL REPORT 2014

09

10

11

12

13

14

15

16

09 / MR. KLAHAN TOCHAMNANVIT

13 / MS. DUANGPORN TEERAPABPAISIT

Department Manager - Assignment as Organization

Business Development Manager

Excellence Manager, Global Power Synergy Plc. 14 / MS. DARANEE MANDHATUPHALIN 10 / MR. JEERAWAT PATTANASOMSIT

Treasury Manager

Managing Director, Sak Chaisidhi Co., Ltd. 15 / MR. TEARDCHART PADUNGRAT 11 / MR. CHATAPONG WUNGTANAGORN

Department Manager - Assignment as Managing Director,

Supply Chain Optimization Manager /

TOP Solvent Co., Ltd.

Commercial Planning Manager (Act.) 16 / Mr. Nitas Krongvanitchayakul 12 / MR. CHARLEE BALMONGKOL

Department Manager - Assignment as Managing Director,

Procurement and Contract Manager (Act.)

Thaioil Marine Co., Ltd.


078

THAI OIL PUBLIC COMPANY LIMITED

M a na g ement Tea m

ANNUAL REPORT 2014

17

18

19

20

21

22

23

24

17 / MR. BANDHIT THAMPRAJAMCHIT

21 / MS. PATTARALADA SA-NGASANG

Manufacturing Manager – Refinery

Strategic Planning Manager / Corporate Strategic Risk Manager (Act.)

18 / MS. PRAPIN THONGNIUM Accounting Manager

22 / MS. PANUMAS CHUCHARTCHAIKULKARN Corporate Compliance Manager

19 / MR. PRASERT RAEMWANITH Quality Management Manager

23 / MR. VIROJ WONGSATHIRAYAKHUN Human Resources Manager /

20 / MR. PONGPUN AMORNVIVAT

Department Manager – Assignment as Managing Director,

Manufacturing Manager – Petrochemical and Lube Base /

Thaioil Energy Service

Department Manager – Assignment as Managing Director, Thai Lube Base Plc. /

24 / MS. RUNGNAPA JANCHOOKIAT

Department Manager – Assignment as Managing Director,

Technology Manager (Act.)

Thai Paraxylene Co., Ltd.


079

THAI OIL PUBLIC COMPANY LIMITED

Man agement Team

ANNUAL REPORT 2014

25

26

27

28

29

30

31

32

25 / MR. SARAN HARINSUTA

29 / MR. SUCHART MONYANONT

Managing Director, Thaioil Ethanol Co., Ltd.

Department Manager - Assignment as Managing Director, LABIX Co., Ltd.

26 / MS. SIRIPORN MAHAJCHARIYAWONG Financial Planning Manager

30 / MR. SURACHAI SAENGSAMRAN Engineering Manager

27 / MR. SOMKIET KAJONPRADAPKUL Asset Development Manager

31 / MS. ACHAREE TIYABHORN Commercial Manager

28 / MR. SANTI WASANASIRI Innovation and Sustainability Manager

32 / MR. AMPON SINGSAKDA Organization Development Manager /


080

THAI OIL PUBLIC COMPANY LIMITED

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

17

ANNUAL REPORT 2014

ASSETS AND SHAREHOLDERS INFORMATION AND MANAGEMENT STRUCTURE

Assets and Shareholders Information Registered and Paid-up Capitals

Baht 20,400,278,730, comprised of 2,040,027,873 ordinary shares at the par valued at Baht 10 per share.

Ordinary Shares O n t h e s h a re re g i s t r a t i o n b o o k c l o s i n g d a t e a s o f

Shareholders

October 31, 2014, the company’s registered capital

As of October 31, 2014, the first ten major shareholders

was Baht 20,400,278,730 and the paid-up capital was

are as follows:

Top Ten Major Shareholders

(1)

(2)

1

PTT PUBLIC COMPANY LIMITED

2

THE HONGKONG AND SHANGHAI BANKING

Number of

Shareholding

Shares

Percentage

1,001,647,483

49.10

60,816,660

2.98

CORPORATION LIMITED, FUND SERVICES DEPARTMENT 3

STATE STREET BANK EUROPE LIMITED

60,202,193

2.95

4

STATE STREET BANK AND TRUST COMPANY

50,097,945

2.46

5

THE BANK OF NEW YORK MELLON

36,488,706

1.79

6

JX Holdings, Inc.

36,137,200

1.77

7

HSBC (SINGAPORE) NOMINEES PTE LTD

32,980,721

1.62

8

CHASE NOMINEES LIMITED 15

25,562,954

1.25

9

GIC PRIVATE LIMITED-C

17,427,500

0.85

IRPC PUBLIC COMPANY LIMITED

16,900,000

0.83

1,338,261,362

65.60

10

Total Remark:

(1) Excluding shareholders of Thai NVDR Co., Ltd., a subsidiary of the Stock Exchange of Thailand with the objective of promoting investor’s investment, particularly foreign investors, in order to invest in common stock of listed companies without being restricted by the foreign shareholding limit which does not have the right to vote at meetings of listed companies. (2) As a major shareholder of Thaioil, PTT Public Company Limited (PTT) participates in formulating the Company’s management and operational policies by nominating directors to Thaioil’s Board of Directors and casting their votes in Board meetings. As of year end 2014, there are three directors from a total of 14 who are also holding position as PTT Board of Directors and/or Management team.


081

THAI OIL PUBLIC COMPANY LIMITED

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

ANNUAL REPORT 2014

Issuance of Other Securities

except payment of interim dividend which the Board is

Debentures

authorized to approve periodically when the Company’s

The Company issued three unsecured debentures of

profit deems it appropriate. The interim dividend payment

USD 1.35 billion in total, comprised of USD 350 million due

shall be reported at the following shareholders meeting.

in 2015, USD 500 million due in 2023, and USD 500 million due in 2043.

The dividend policy for Thaioil’s subsidiaries shall be considered and proposed by the Board of Directors of

Also, the Company issued four unsecured and unsubordinated debentures of Baht 28 billion in total, comprised of Baht 4.500 billion due in 2017, Baht 3 billion due in 2019, Baht 3 billion due in 2021, Baht 3 billion due in 2022, Baht 7 billion due in 2024, and Baht 7.5 billion due in 2027.

each subsidiary to the annual general meeting for approval. Consideration shall be given to investment plans and other requirements and considerations, such as the adequacy of cash flow of each company after deducting reserve funds in accordance with the law.

Dividend Policy The Company’s dividend payout policy is to pay at least 25

Dividend Payout Information

percent of the consolidated net profit after deductions of all Year

categories of reserves as specified in applicable laws and the Company’s article of association. Payment of such dividend

Earnings

is subject to the cash flows and investment plans of Thaioil

(Baht per share)

and its subsidiaries in each year, and other requirements and

Dividend

considerations as determined by the Board of Directors.

(Baht per share)

The Board of Directors may consider paying the annual

Dividend Payout

dividend with approval from the annual general meeting,

(%)

2009 2010 2011 2012 2013 5.91

4.39

7.28

6.04

5.09

2.55

2.00

3.30

2.70

2.30

43.0

45.0

45.0

45.0

45.0


082

THAI OIL PUBLIC COMPANY LIMITED

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

Management Structure

ANNUAL REPORT 2014

>>

The management structure of Thai Oil Public Company Limited comprises:

The management with the Chief Executive Officer and President as the highest executive of the Company

The Board of Directors

>>

The Board of Directors

As of December 31, 2014, the Board of Directors is comprised

>>

The four Board-Committees supporting the consideration

of 14 Directors as followed:

and important issues as assigned by the Board of Directors:

>>

the Audit Committee, the Nomination and Remuneration Committee, the Corporate Governance Committee, and the Risk Management Committee

Thirteen non-executive directors, eight of which are independent directors

>>

One executive director, namely the Chief Executive Officer and President

The Board of Directors as of December 31, 2014 comprised of: Name – Surname 1. Mr. Kurujit Nakornthap

Position Director

September 12, 2014

Chairman of the Board

September 26, 2014

2. Mr. Chulasingh Vasantasingh Independent Director

3. Ms. Chularat Suteethorn

4. Mr. Suvit Maesincee

5. Gen. Jiradej Mokkhasmit

6. Mr. Nuttachat Charuchinda

7. Mr. Thaworn Phanichaphan

10. Mr. Yongyut Jantararotai

November 29, 2013

Chairman of the Audit Committee

May 8, 2014

Independent Director

September 20, 2013

Member of the Audit Committee

September 20, 2013

Independent Director

September 12, 2014

Member of the Audit Committee

September 26, 2014

Independent Director

April 2, 2013 (Re - elected)

Chairman of the Nomination and Remuneration Committee

April 10, 2014

Director

April 2, 2013 (Re - elected)

Member of the Nomination and Remuneration Committee

January 24, 2014

Independent Director

November 29, 2013

Member of the Nomination and Remuneration Committee

April 25, 2014

8. Mr. Thosaporn Sirisumphand Independent Director

9. Mr. Praipol Koomsup

Appoint Date

May 25, 2012

Chairman of the Corporate Governance Committee

August 31, 2013

Member of the Nomination and Remuneration Committee

September 26, 2014

Independent Director

September 12, 2014

Member of the Corporate Governance Committee

September 26, 2014

Director

April 2, 2014

Member of the Corporate Governance Committee

April 25, 2014


083

THAI OIL PUBLIC COMPANY LIMITED

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

ANNUAL REPORT 2014

Name – Surname 11. Mr. Apisak Tantivorawong

12. Mr. Twarath Sutabutr

Position

Appoint Date

Independent Director

April 2, 2013 (Re - elected)

Chairman of the Risk Management Committee

May 29, 2013

Director

September 12, 2014

Member of the Risk Management Committee

September 26, 2014

13. Mr. Chansin Treenuchagron

Director

September 26, 2014

14. Mr. Atikom Terbsiri

Director

September 12, 2014

Member of the Risk Management Committee

September 26, 2014

Chief Executive Officer and President /

September 26, 2014

Secretary to the Board

The List of directors who completed their terms or resigned during the year 2014 is as followed: Name – Surname 1. Mr. Norkun Sitthipong

2. Mr. Apisit Rujikeatkamjorn

Position Independent Director /

Resigned since

Chairman of the Board

June 16, 2014 onward

Independent Director /

Completed the term in 2014

Chairman of the Audit Committee

AGM on April 2, 2014

3. Ms. Chanathip Weerasubpong Independent Director /

4. Mr. Tanawat Ampunant

5. Mr. Wisan Wuthisaksilp

6. Gen. Trisak Indararusmi

7. Pol.Gen. Adul Sangsingkeo

8. Mr. Somkeirt Hudthagosol

Reasons

Resigned since

Member of the Audit Committee

September 1, 2014 onward

Independent Director /

Resigned since

Member of the Audit Committee

September 1, 2014 onward

Independent Director /

Completed the term in 2014

Chairman of the Nomination and Remuneration Committee

AGM on April 2, 2014

Independent Director /

Resigned since

Member of the Nomination and Remuneration Committee

September 1, 2014 onward

Independent Director /

Resigned since

Member of the Corporate Governance Committee

August 29, 2014 onward

Director

Resigned since September 1, 2014 onward

9. Mr. Veerasak Kositpaisal

Director /

Resigned since

Member of the Risk Management Committee

December 31, 2014 onward


084

THAI OIL PUBLIC COMPANY LIMITED

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

ANNUAL REPORT 2014

Shareholding Report of the Board of Directors and the Company’s Management in 2014 (including Spouse and Minor) Shareholding of the Board of Directors as of December 31, 2014: No. of Shares

No. of Share (shares) Name - Surname

Addition (Reduction) Dec. 31, 2013

1. Mr. Kurujit Nakornthap By Spouse and Minor 2. Mr. Chulasingh Vasantasingh By Spouse and Minor

Dec. 31, 2014

During the Year

N/A

-

-

N/A

-

-

-

-

-

-

-

-

3. Ms. Chularat Suteethorn

-

-

-

By Spouse and Minor

-

-

-

4. Mr. Suvit Maesincee

N/A

-

-

N/A

-

-

5. Gen. Jiradej Mokkhasmit

-

-

-

By Spouse and Minor

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

By Spouse and Minor

-

-

-

9. Mr. Praipol Koomsup

N/A

-

-

By Spouse and Minor

N/A

10,000

-

-

-

-

By Spouse and Minor

-

-

-

11. Mr. Apisak Tantivorawong

-

-

-

By Spouse and Minor

-

-

-

N/A

-

-

N/A

-

-

By Spouse and Minor

6. Mr. Nuttachat Charuchinda By Spouse and Minor 7. Mr. Thaworn Phanichaphan By Spouse and Minor 8. Mr.Thosaporn Sirisumphand

10. Mr. Yongyut Jantararotai

12. Mr. Twarath Sutabutr By Spouse and Minor 13. Mr. Chansin Treenuchagron

N/A

-

-

By Spouse and Minor

N/A

-

-

N/A

-

-

N/A

-

-

14. Mr. Atikom Terbsiri By Spouse and Minor


085

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

No. of Shares

No. of Share (shares) Name - Surname

Addition (Reduction) Dec. 31, 2013

Dec. 31, 2014

1. Mr. Norkun Sitthipong

-

N/A

N/A

By Spouse and Minor

-

N/A

N/A

-

N/A

N/A

-

N/A

N/A

-

N/A

N/A

-

N/A

N/A

-

N/A

N/A

-

N/A

N/A

During the Year

Directors who Resigned During the Year 2014

2. Ms. Chanathip Weerasubpong By Spouse and Minor 3. Mr. Tanawat Ampunant By Spouse and Minor 4. Gen. Trisak Indararusmi By Spouse and Minor 5. Pol.Gen. Adul Sangsingkeo

-

N/A

N/A

-

N/A

N/A

1,058,900

N/A

N/A

-

N/A

N/A

30,000

40,000

10,000

-

-

-

1. Mr. Apisit Rujikeatkamjorn

-

N/A

N/A

By Spouse and Minor

-

N/A

N/A

-

N/A

N/A

-

N/A

N/A

By Spouse and Minor 6. Mr. Somkeirt Hudthagosol By Spouse and Minor 7 Mr. Veerasak Kositpaisal By Spouse and Minor Directors who Completed the Term During the Year 2014 (April 2, 2014)

2. Mr. Wisan Wuthisaksilp By Spouse and Minor

Remark: N/A refers to the unavailable of information due to new appointment, resign during the year or completed their terms in 2014.


086

THAI OIL PUBLIC COMPANY LIMITED

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

ANNUAL REPORT 2014

No. of Shares

No. of Share (shares) Name - Surname

Addition (Reduction) Dec. 31, 2013

Dec. 31, 2014

-

-

-

-

-

-

-

-

-

By Spouse and Minor

-

-

-

3. Mr. Wisnu Wongsonboon

-

-

-

8,000

5,000

-

-

-

-

-

-

253,200

253,200

-

-

-

-

-

-

-

-

-

-

50,000

-

(50,000)

-

-

-

18,000

18,000

-

-

-

-

During the Year

Company’s Management 1. Mr. Atikom Terbsiri Chief Executive Officer and President / Executive Vice President – Organization Effectiveness (Act.) By Spouse and Minor 2 Ms. Prisana Praharnkhasuk Executive Vice President – Finance and Accounting

Executive Vice President – Corporate Commercial By Spouse and Minor 4. Mr. Somchai Wongwattanasan

(3,000)

Executive Vice President - Strategy By Spouse and Minor 5. Mr. Abhinant Supatrabutra Executive Vice President – Refinery and Petrochemical By Spouse and Minor 6. Ms. Daranee Mandhatuphalin Treasury Manager By Spouse and Minor 7. Ms. Prapin Thongnium Accounting Manager By Spouse and Minor 8. Ms. Siriporn Mahajchariyawong Financial Planning Manager By Spouse and Minor


087

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

Structure of the Board of Directors

divided exactly into three parts, the number of directors

According to the Company’s articles of association, the Board

nearest to one-third shall vacate office. A vacating director

of Directors shall consist of at least five members and not

may be eligible to re-election. The directors to vacate office

more than 15 members. Not less than half of the number

in the first and second years following the registration of

of such directors must reside in the Kingdom of Thailand.

the conversion of the Company shall be drawn by lots.

A director needs not be a shareholder of the Company.

In subsequent years, the directors who have remained in office for the longest time shall vacate office.

Appointment and Termination of Directors The nomination, appointment, removal and resignation of

2. Apart from vacating at the end of his office term, a director

directors are prescribed in the Company’s article of

shall vacate office upon death, resignation, lack of

association, which can be summarized as followed:

qualifications or disqualifications under the law pertaining to Public Company Limited and/ or under the Securities

Appointment of Directors

and Exchange Act, removal pursuant to resolution passed

Appointment of directors must be explicitly made at the

at the shareholders meeting, or removal pursuant to a

Annual General Meeting of Shareholders under the following

court order.

criteria and procedures: 3. To resign from office, a director has to hand in his resignation 1. Each shareholder shall have one vote for one share;

letter. Such resignation shall become effective on the

2. Each shareholder may exercise all the votes he or she

date when it reaches the Company. The director who

has under (1) to elect one or several persons as directors but the shareholder cannot divide his or her votes to any person in any number; and

has resigned may also inform the registrar of the facts. 4. The shareholders’ meeting may pass a resolution to remove any director from office prior to retirement by

3. Nominees who receive the largest number of votes in

rotation, by a vote of not less than three-fourths of the

descending order shall be elected. In the event of nominees

number of shareholders attending the meeting and having

receiving equal votes and exceeding the number of

the right to vote and the shares held by them shall, in

vacancies to be filled, the chairman of the meeting shall

aggregate, be not less than half of the number of shares

cast the decisive vote.

held by the shareholders attending the meeting and having the right to vote.

Since 2007, the Board has adopted a resolution to allow minor shareholders’ nomination of qualified director candidates, which must be explicitly made before the AGM and under the Company’s nomination criteria. However, in the year 2014, there was no nomination proposed by minor shareholders (see detail in Corporate Governance Policy Section on page 104)

5. In the event that a position of director becomes vacant for any reason other than the end of his office term, the Board of Directors shall on the next Board meeting appoint a qualified person, not having unacceptable qualities under the laws pertaining to Public Limited Company and the Securities and Exchange Act to be a new director, except if such office term remaining is less than two months.

Removal and Termination of Directors

The replacement director shall hold office only for the

1. At every annual general shareholder’s meeting, one-third

remainder of the term of office of the director whom he

of the directors, or, if the number of directors cannot be

replaces. The resolution of the Board of Directors must


088

THAI OIL PUBLIC COMPANY LIMITED

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

be approved by the votes of not less than three-fourths of the number of the remaining directors.

ANNUAL REPORT 2014

4. Review and endorse significant strategies and policies with a focus on business objectives, financial targets, risks, work program, and budget; and ensure that the

Authorized Directors According to the Company’s regulations, two authorized

management follows policies and plans efficiently and effectively;

directors shall jointly sign with affixation of the Company’s seal to represent the Company. The Board has the right to

5. Provide assurance of the accounting system, financial

prescribe and rectify the list of the Company’s authorized

reporting, and audits by forging processes for suitable

directors.

internal control and audit efficiently and effectively, and oversee financial reporting and monitoring progress;

Through the Board of Directors’ Meeting No. 10/2014 on September 26, 2014, the Board of Directors has approved directors having authority to sign on behalf of the Company, namely Mr. Yongyut Jantararotai, Mr. Nuttachat Charuchinda, and Mr. Atikom Terbsiri. The signatures of any two of the three representative directors jointly sign together with the affixation of the Company’s seal.

6. Institute a corporate risk management policy by seeking quarterly risk management reports from the management via the Risk Management Committee, and encouraging the company to conduct risk management system assessment at least once a year while paying due attention to warning signs and anomalies; 7. Oversee and resolve potential conflicts of interest and

Board Roles and Responsibility Observing Company’s regulations, the Board is authorized to conduct roles and responsibilities under the laws, the Company’s objectives, the Company’s article of association, and resolutions approved by shareholders’ meetings. Directors must observe the “Code of Practice for Directors of Listed Companies” stipulated by SET with integrity and prudence

connected transactions, and set practical guidelines to prevent them with a focus on maintaining the best interests of the shareholders and stakeholders at large; institute transaction guidelines prohibiting stakeholders with vested interests from decision-making on such matters; and establish standard procedures and thorough information disclosure of all potential conflicts of interest;

to protect the Company’s interests and maximize profits to its shareholders. To enable the Company’s employees to observe the business principles and establish credibility among shareholders and investors, it has defined the following roles and responsibilities for the Board: 1. Review and endorse activities required by law;

8. Promote a written code of business conduct for directors, executives and employees to ensure full understanding of the Company’s business standard, including earnest, periodic follow-ups of compliance; 9. Under the rules governed by the Securities and Exchange Commission (SEC) and the Stock Exchange of Thailand

2. Conduct the annual performance appraisal and decide compensation for the Chief Executive Officer and President;

(SET), appoint a company secretary to provide legal and assorted regulations that directors must be aware of and

3. Define the corporate vision and take accountability for

comply with in overseeing the Company’s business and

business performance and the performance of the

activities. The company secretary coordinates Company’s

executive team with due attention and prudence;

activities under the Board’s resolutions.


Independent Director / Chairman of the Nomination and

5 Gen. Jiradej Mokkhasmit (5)

Independent Director / Member of the Corporate Governance

Independent Director / Chairman of the Risk Management Committee 12/13

Director / Member of the Risk Management Committee

12 Mr. Twarath Sutabutr (12) 4/4

Director / Chairman of the Board

(Resigned on June 16, 2014)

Independent Director / Member of the Audit Committee

Director / Member of the Risk Management Committee

(Resigned on December 31, 2014)

Director (Resigned on September 1, 2014)

7 Mr. Veerasak Kositpaisal

Committee (Resigned on August 29, 2014)

Independent Director / Member of the Corporate Governance

Remuneration Committee (Resigned on September 1, 2014)

Independent Director / Member of the Nomination and

(Resigned on September 1, 2014)

6 Mr. Somkeirt Hudthagosol

5 Pol.Gen. Adul Sangsingkeo

4 Gen. Trisak Indararusmi

3 Mr. Tanawat Ampunant

(Resigned on September 1, 2014)

2 Mrs. Chanatip Weerasubpong Independent Director/ Member of the Audit Committee

1 Mr. Norkun Sitthiphong

Directors who Resigned During the Year 2557

Secretary to the Board

Chief Executive Officer and President /

13/13

8/8

6/7

7/8

7/8

4/5

5/5

3/3

Director / Member of the Risk Management Committee /

14 Mr. Atikom Terbsiri (14)

9/9

5/5

3/3

10/12

3/3

2/2

4/4

5/5

(5 times)

1/2

3/3

2/2

5/5

2/2

(5 times)

Committee

Committee

Corporate Governance

Nomination & Remuneration

Risk

9/10

3/3

2/3

10/10

7/7

(10 times)

Committee

Management

1/1

1/1

1/1

1/1

1/1

N/A

1/1

N/A

N/A

N/A

1/1

N/A

N/A

1/1

1/1

1/1

1/1

N/A

1/1

1/1

N/A

(1 time)

Shareholders (AGM)

Meeting of

Annual General

ANNUAL REPORT 2014

13 Mr. Chansin Treenuchagron (13) Director

4/4

Director / Member of the Corporate Governance Committee

10/10

4/4

11 Mr. Apisak Tantivorawong (11)

Committee

13/13

10 Mr. Yongyut Jantararotai (10)

9 Mr. Praipol Koomsup (9)

Member of the Nomination and Remuneration Committee

Committee /

8 Mr. Thosaporn Sirisumphand (8) Independent Director / Chairman of the Corporate Governance

Remuneration Committee

12/13 13/13

7 Mr. Thaworn Phanichaphan (7) Independent Director / Member of the Nomination and

11/13

6 Mr. Nuttachat Charuchinda (6) Director / Member of the Nomination and Remuneration

Remuneration Committee

Independent Director / Member of the Audit Committee

4 Mr. Suvit Maesincee (4) 4/4

13/13

Independent Director / Member of the Audit Committee

3 Ms. Chularat Suteethorn (3)

12/12

(12 times)

(13 times) 4/4

Audit Committee

Board of Directors

13/13

Director / Chairman of the Board

Position

2 Mr. Chulasingh Vasantasingh (2) Independent Director / Chairman of the Audit Committee

1 Mr. Kurujit Nakornthap (1)

Name - Surname

Meeting Attendance of the Board of Directors, Board-Committees, and AGM in 2014

THAI OIL PUBLIC COMPANY LIMITED

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

089


Position Meeting of

Appointed as director in the Board of Directors’ Meeting No. 9/2014 on September 12, 2014 and appointed as member of the Audit Committee in the Board of Directors’ Meeting No. 10/2014 on September 26, 2014

Re-elected as director in the 2013 AGM on April 2, 2013 and appointed as Chairman of the Nomination and Remuneration Committee in the Nomination and Remuneration Committee Meeting No. 3/2014 on April 10, 2014

Re-elected as director in the 2013 AGM on April 2, 2013 and appointed as member of the Nomination and Remuneration Committee in the Nomination and Remuneration Committee Meeting No. 1/2014 on January 24, 2014

Appointed as director in the Board of Directors’ Meeting No. 11/2013 on November 29, 2013 and appointed as member of the Nomination and Remuneration Committee in the Board of Directors’ Meeting No. 4/2014 on April 25, 2014

Appointed as director in the Board of Directors’ Meeting No. 4/2012 on May 25, 2012, appointed as Chairman of the Corporate Governance Committee in the Corporate Governance Committee Meeting No. 2/2013 on August 31, 2013,

(5)

(6)

(7)

(8)

Appointed as director in the Board of Directors’ Meeting No. 9/2014 on September 12, 2014 and appointed a member of the Corporate Governance Committee in the Board of Directors’ Meeting No. 10/2014 on September 26, 2014

Appointed as director in the 2014 AGM on April 2, 2014 and appointed as member of the Corporate Governance Committee in the Board of Directors’ Meeting No. 4/2014 on April 25, 2014

Re-elected as director in the 2013 AGM on April 2, 2013 and appointed as Chairman of the Risk Management Committee in the Risk Management Committee Meeting No. 2/2013 on May 29, 2013

Appointed as director in the Board of Directors’ Meeting No. 9/2014 on September 12, 2014 and appointed as member of the Risk Management Committee in the Board of Directors’ Meeting No. 10/2014 on September 26, 2014

Appointed as director in the Board of Directors’ Meeting No. 10/2014 on September 26, 2014

Appointed as director in the Board of Directors’ Meeting No. 9/2014 on September 12, 2014 and appointed as CEO/President and member of the Risk Management Committee in the Board of Directors’ Meeting No. 10/2014

(9)

(10)

(11)

(12)

(13)

(14)

and appointed as member of the Nomination and Remuneration Committee in the Board of Directors’ Meeting No. 10/2014 on September 26, 2014

Appointed as director and member of the Audit Committee in the Board of Directors’ Meeting No. 9/2013 on September 20, 2013

(4)

1/1

1/1

(1 time)

Shareholders (AGM)

Appointed as director in the Board of Directors’ Meeting No. 11/2013 on November 29, 2013 and appointed as Chairman of the Audit Committee in the Audit Committee Meeting No. 5/2014 on May 8, 2014

(10 times)

Committee

Annual General

(3)

(5 times)

Risk Management

Appointed as director in the Board of Directors’ Meeting No. 9/2014 on September 12, 2014 and appointed as Chairman of the Board in the Board of Directors’ Meeting No. 10/2014 on September 26, 2014

2/2

(5 times)

Committee

Committee

Corporate Governance

Nomination & Remuneration

(2)

3/3

4/4

(12 times)

(13 times)

3/3

Audit Committee

Board of Directors

(1)

Remark

Independent Director / Chairman of the Nomination and

2 Mr. Wisan Wuthisaksilp

Remuneration Committee

Independent Director / Chairman of the Audit Committee

1 Mr. Apisit Rujikeatkamjorn

Directors who Completed the Term at the AGM 2014 (April 2, 2014)

Name - Surname

090

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


ü

ü

ü

ü

ü

ü

ü

ü

ü

ü

ü

ü

2 Mr. Chulasingh Vasantasingh

3 Ms. Chularat Suteethorn

4 Mr. Suvit Maesincee

5 Gen. Jiradej Mokkhasmit

6 Mr. Nuttachat Charuchinda

7 Mr. Thaworn Phanichaphan

8 Mr. Thosaporn Sirisumphand

9 Mr. Praipol Koomsup

10 Mr. Yongyut Jantararotai

11 Mr. Apisak Tantivorawong

12 Mr. Twarath Sutabutr

13 Mr. Chansin Treenuchagron

//

//

//

//

//

//

//

//

//

19 Mr. Kosol Pimthanothai

20 Mr. Mitri Reodacha

21 Mr. Viroj Meenaphant

22 Mr. Klahan Tochamnanvit

23 Mr. Jeerawat Pattanasomsit

24 Mr. Chatapong Wungtanagorn

25 Mr. Charlee Balmongkol

26 Ms. Duangporn Teerapabpaisit

27 Ms. Daranee Mandhatuphalin *

ü

ü ü

ü

//

18 Mr. Abhinant Supatrabutra *

ü

ü

ü

//

ü

17 Mr. Somchai Wongwattanasan

ü

ü

//

16 Mr. Wisnu Wongsomboon

ü

v

ü

v

Thaioil Energy Services Co., Ltd.

//

v

Thaioil Marine Co., Ltd.

15 Ms. Prisana Praharnkhasuk

v

Thai Thai Paraxylene Lube Base Co., Ltd. Plc.

ü

ü

v

Thaioil Solvent Co., Ltd.

ü

ü

v

Thaioil Ethanol Co., Ltd.

ü

ü

v

Thaioil Power Co., Ltd.

ü

ü

v

TOP SPP Co., Ltd.

ü

ü

v

TOP Solvent Co., Ltd.(1)

ü

ü

v

ü

ü

Sak Chaisidhi Co., Ltd.(2)

ü

v

TOP Solvent Vietnam LLC.(3)

ü

ü

ü

Sapthip Co., Ltd.(4)

Thaioil TOP Marine Maritime International Service Pte. Ltd.(5) Co., Ltd.(6)

Indirect Subsidiaries

ü

v

LABIX Co., Ltd.(7)

TOP-NTL Pte. Ltd.(8)

TOP Nautical Star Co., Ltd.(9)

TOP-NYK MarineOne Pte. Ltd.(10)

Jointly-Controlled Entity of Subsidiaries PTT ICT Solutions Co., Ltd.

ü

PTT Energy Solutions Co., Ltd.

ü

ü

ü

Global Power Synergy Plc.

ü

ü

Maesod Clean Energy Co., Ltd.(11)

Associates

ü

ü

Ubon Bio Thome Ship Thai Ethanol Management Petroleum Co., Ltd.(12) (Thailand) Pipeline Co., Ltd.(13) Co., Ltd.

Related Companies

ANNUAL REPORT 2014

14 Mr. Atikom Terbsiri

v

Thaioil

1 Mr. Kurujit Nakornthap

Name

Subsidiaries

Information of Directors, Executive Officers and Control Executives as of December 31, 2014

THAI OIL PUBLIC COMPANY LIMITED

ห ลั ก ทatรั พi on ย แ ลan ะ ผู dถื อMan หุ น แ ลage ะ โ ค รment ง ส ร า งStructure ก า ร จั ด ก า ร A sse t s an d Sh are h ol d e ข rsอ มูInลform

091


//

//

//

//

//

41 Mr. Santi Wasanasiri

42 Mr. Suchart Monyanont

43 Mr. Surachai Saengsamran

44 Ms. Acharee Tiyabhorn

45 Mr. Ampon Signsakda

Thaioil Energy Services Co., Ltd.

Thaioil Solvent Co., Ltd.

ü

Thaioil Ethanol Co., Ltd.

ü

Thaioil Power Co., Ltd.

TOP SPP Co., Ltd.

TOP Solvent Co., Ltd. is a subsidiary of Thaioil Solvent Co., Ltd. (TOS), in which TOS holds 100% of shares. Sak Chaisidhi Co., Ltd. is a subsidiary of TOP Solvent Co., Ltd. (TS), in which TS holds 80.5% of shares. TOP Solvent Vietnam LLC. is a subsidiary of TOP Solvent Co., Ltd. (TS), in which TS holds 100% of shares. Sapthip Co., Ltd. is a subsidiary of Thaioil Ethanol Co., Ltd. (TET), in which TET holds 50% of shares. Thaioil Marine International Pte. Ltd. is a subsidiary of Thaioil Marine Co., Ltd. (TM), in which TM holds 100% of shares. TOP Maritime Service Co., Ltd. is a subsidiary of Thaioil Marine Co., Ltd. (TM), in which TM holds 55% of shares. LABIX Co., Ltd. is a subsidiary of Thai Paraxylene Co., Ltd. (TPX), in which TPX holds 75% of shares.

ü

TOP Solvent Co., Ltd.(1)

(1) (2) (3) (4) (5) (6) (7)

= Chief Executive Officer or Managing Director

ü

Thaioil Marine Co., Ltd.

Retired on December 31, 2014

= Director

Thai Thai Paraxylene Lube Base Co., Ltd. Plc.

*

= Chairman

//

40 Mr. Somkiet Kajonpradapkul

Notes:

//

//

36 Mr. Viroj Wongsathirayakhun

39 Ms. Siriporn Mahajchariyawong

//

35 Ms. Panumas Chuchartchaikulkarn

//

//

34 Ms. Pattaralada Sa-ngasang

//

//

33 Mr. Pongpun Amornvivat

38 Mr. Saran Harinsuta

//

32 Mr. Prasert Raemwanith

37 Ms. Rungnapa Janchookiat

//

//

31 Ms. Prapin Thongnium

//

29 Mr. Nitas Krongvanitchayakul

30 Mr. Bandhit Thamprajamchit

//

Thaioil

28 Mr. Teardchart Padungrat

Name

Subsidiaries

ü

Sapthip Co., Ltd.(4)

ü

ü

Thaioil TOP Marine Maritime International Service Pte. Ltd.(5) Co., Ltd.(6)

= Executive Officer

ü

TOP Solvent Vietnam LLC.(3)

ü

LABIX Co., Ltd.(7)

ü

TOP-NTL Pte. Ltd.(8)

ü

TOP Nautical Star Co., Ltd.(9)

ü

TOP-NYK MarineOne Pte. Ltd.(10)

Jointly-Controlled Entity of Subsidiaries

ü

PTT ICT Solutions Co., Ltd.

PTT Energy Solutions Co., Ltd.

Global Power Synergy Plc.

ü

Maesod Clean Energy Co., Ltd.(11)

Associates

ü

ü

Ubon Bio Thome Ship Thai Ethanol Management Petroleum Co., Ltd.(12) (Thailand) Pipeline Co., Ltd.(13) Co., Ltd.

Related Companies

(8) TOP-NTL Pte. Ltd. is a jointly-controlled entity of Thaioil Marine Co., Ltd. (TM), in which TM holds 50% of shares. (9) TOP Nautical Star Co., Ltd. is a jointly-controlled entity of Thaioil Marine Co., Ltd. (TM), in which TM holds 35% of shares. (10) TOP-NYK MarineOne Pte. Ltd. is a jointly-controlled entity of Thaioil Marine International Pte. Ltd. (TOMI), in which TOMI holds 50% of shares. (11) Maesod Clean Energy Co., Ltd. is an associate company of Thaioil Ethanol Co., Ltd. (TET), in which TET holds 30% of shares. (12) Ubon Bio Ethanol Co., Ltd. is an associate company of Thaioil Ethanol Co., Ltd. (TET), in which TET holds 21.3% of shares. (13) Thome Ship Management (Thailand) Co., Ltd. is an associate company of Thaioil Marine Co., Ltd. (TM), in which TM holds 33.3% of shares.

ü

Sak Chaisidhi Co., Ltd.(2)

Indirect Subsidiaries

092

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


093

THAI OIL PUBLIC COMPANY LIMITED

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

ANNUAL REPORT 2014

Management Team As of December 31, 2014: Name-Surname 1. Mr. Atikom Terbsiri

Position Chief Executive Officer and President Executive Vice President - Organization Effectiveness (Acting)

2. Ms. Prisana Praharnkhasuk

Executive Vice President - Finance and Accounting

3, Mr. Wisnu Wongsomboon

Executive Vice President - Corporate Commercial

4. Mr. Somchai Wongwattanasan

Executive Vice President - Strategy

5. Mr. Abhinant Supatrabutra

Executive Vice President - Refinery and Petrochemical

6. Mr. Kosol Pimthanothai

Assistant Executive Vice President - Manufacturing

7. Mr. Mitri Reodacha

Assistant Executive Vice President - Operation Excellence Managing Director, Thaioil Power Co., Ltd. Managing Director, TOP SPP Co., Ltd.

8. Mr. Viroj Meenaphant

Assistant Executive Vice President - Corporate Governance (Acting) Corporate Affairs Manager (Acting)

9. Mr. Klahan Tochamnanvit

Department Manager - Assignment at Global Power Synergy Plc.

10. Mr. Jeerawat Pattanasomsit

Managing Director, Sak Chaisidhi Co., Ltd.

11. Mr. Chatapong Wungtanagorn

Supply Chain Optimization Manager and Commercial Planning Manager (Acting)

12. Mr. Charlee Balmongkol

Procurement and Contract Manager (Acting)

13. Ms. Duangporn Teerapabpaisit

Business Development Manager

14. Ms. Daranee Mandhatuphalin

Treasury Manager

15. Mr. Teardchart Padungrat

Department Manager - Assignment as Managing Director, TOP Solvent Co., Ltd.

16. Mr. Nitas Krongvanitchayakul

Department Manager - Assignment as Managing Director, Thaioil Marine Co., Ltd.

17. Mr. Bandhit Thamprajamchit

Manufacturing Manager - Refinery

18. Ms. Prapin Thongnium

Accounting Manager

19. Mr. Prasert Raomwanith

Quality Management Manager

20. Mr. Pongpun Amornvivat

Manufacturing Manager - Petrochemical and Lube Base Department Manager - Assignment as Managing Director, Thai Lube Base Plc. Department Manager - Assignment as Managing Director, Thai Paraxylene Co., Ltd.

21. Ms. Pattaralada Sangasang

Strategic Planning Manager Corporate Strategic Risk Manager (Acting)

22. Ms. Panumas Chuchartchaikulkarn 23. Mr. Viroj Wongsathirayakhun

Corporate Compliance Manager Human Resources Manager Department Manager - Assignment as Managing Director, Thaioil Energy Services Co., Ltd.

24. Ms. Rungnapa Janchookiat

Technology Manager (Acting)

25. Mr. Saran Harinsuta

Managing Director, Thaioil Ethanol Co.,Ltd.

26. Ms. Siriporn Mahajchariyawong

Financial Planning Manager

27. Mr. Somkiet Kajonpradapkul

Asset Development Manager

28. Mr. Santi Wasanasiri

Innovation and Sustainability Manager

29. Mr. Suchart Monyanont

Department Manager - Assignment as Managing Director, LABIX Co., Ltd.

30. Mr. Surachai Saengsamran

Engineering Manager

31. Ms. Acharee Tiyabhorn

Commercial Manager

32. Mr. Ampon Singsakda

Organization Development Manager


094

THAI OIL PUBLIC COMPANY LIMITED

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

Company Secretary

ANNUAL REPORT 2014

January 1, 2013-Present Assistant Executive Vice President -

The Board of Directors appointed the company secretary to

Corporate Governance (Acting) and

take responsibilities in providing advices to the Board and

Company Secretary

executives regarding the applicable laws and regulations

Company Secretary Training:

that the Board must recognize and act upon, the corporate

June 2009

Company Secretary Program (CSP 31/ 2009) from the

governance policies as well as the arrangement of the Board

Thai Institute of Directors (IOD)

of Directors meetings and the annual general meeting of shareholders. The company secretary must also monitor

2014

Director Certification Program (DCP 185/2014) from the

and coordinate to ensure that the Board and shareholders’

Thai Institute of Directors (IOD)

resolutions are fully complied. The company secretary is also assigned to keep Company’s important documents as

Head of the Internal Audit: Internal Systems Audit Manager

required by the laws. The Company has assigned a person

In the Audit Committee Meeting No. 5/2006 on November 10,

who holds the department manager of the Corporate

2006, the committee appointed Ms. Hasaya Nipatvaranan

Management Office to perform the duties as the company

as the Head of the Internal Audit Unit with appropriate

secretary, presently Mr. Viroj Meenaphant holds such

qualifications as follows:

position.

>>

and has 16 years of experience in the internal audit

Brief Biography: Name:

Mr. Viroj Meenaphant

Education:

Bachelor Degree of Engineering (Chemical Engineering),

function; thus has knowledge and understanding of the Company’s business and operations >>

Experience:

with annual training on such operations General Manager, Corporate Affairs; Thai Lube Base (Public) Co.,Ltd.

2003-2004

Received certification as Certified Internal Auditor (CIA) from the Institute of Internal Auditors (IIA) in 2007 along

Chulalongkorn University

2001-2003

Performed in many functions over the period of 23 years

General Manager, Finance;

>>

Qualified to supervise internal audit operations with efficiency and responsiveness in line with the Company’s strategic goals.

Thai Lube Base (Public) Co.,Ltd. 2005-2006

2006-2007

2007-April 2009

2009-December 2012

Assistant Manager,

The Audit Committee must consider, approve, and endorse

Business Development and

the appointment, removal, or termination of the Company’s

Strategic Planning Department

Head of Internal Audit unit. The committee is also responsible

Manager, Strategic Planning

for the annual assessment of the Head of Internal Audit in

Department

accordance with the Audit Committee Charter.

Manager – Special Project and assigned to perform as the

Brief Biography:

Managing Director of

Name:

Thaioil Marine Co.,Ltd.

Education: Bachelor Degree in Business Administration –

Manager of the Corporate Management Office and Company Secretary

Ms. Hasaya Nipatvaranan

Accounting (Assumption University of Thailand) Certificate: Certified Internal Auditor (CIA) from the Institute of Internal Auditors (IIA), United States of America


095

THAI OIL PUBLIC COMPANY LIMITED

A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure

ANNUAL REPORT 2014

Experience:

Board-Committees’ Remuneration

1992-1993

Thaioil Cooperative Manager

(Comprised of the Audit Committee,

1994-1995

Accountant - Treasurer

the Nomination and Remuneration Committee,

1996-1998

Procurement and Contract Coordinator

the Corporate Governance Committee,

1999-2004

Internal Systems Auditor

and the Risk Management Committee)

2005–2014

Internal Systems Audit Manager

Retainer Fee

Internal Audit Training:

Chairman of the Board (1)

31,250

Member of the Board

25,000

Strategic Internal Audit Audit and Control Strategy for Management

Meeting Fee for Directors who Attend the Meeting

Internal Audit Best Practices

Chairman of the Board (1)

The New International Financial Reporting Standards (IFRS)

Vice Chairman of the Board

Internal Control for Financial Reporting

(If any) (1)

Baht 16,875 / meeting

Risk Management / Internal Control / Control Self Assessment

Member of the Board

Baht 15,000 / meeting

Baht 18,750 / meeting

Consulting: Activities, Skills & Attitudes Remark:

Beware of Corruption

(1)

Chairman of the Board and Chairman of the Board-Committees

Corporate Fraud Controls and Investigation Director and

shall receive monthly remuneration of 25% higher than the

Executive Remuneration

directors. Vice Chairman of the Board shall receive monthly remuneration of 12.5% higher than the directors. (2)

Director Remuneration The 2014 AGM set the monthly remuneration for the

Special bonus for directors who took position in 2013 and members who completed or resigned during 2013 by allocating the period of holding the position of individual Board Members.

Company’s directors and Board-Committees including

The Chairman of the Board shall receive the annual incentive of

meeting fee and a special bonus reflecting the Company’s

25% higher than the directors.

performance as followed: In summary, the remuneration of 26 directors, which includes 2014 Remuneration Structure

directors in office during 2014 for a period of 12 months ending

Retainer Fee Chairman of the Board

(1)

Vice Chairman of the Board (If any) Member of the Board Special Bonus for the Board of Directors (2)

(1)

Baht per Month

as of December 31, 2014, and directors who completed their

75,000

terms or resigned during 2014, totals of Baht 16.90 million.

67,500

This comprised monthly remuneration for the Company’s

60,000

directors of Baht 10.62 million, monthly remuneration for

Baht 31 million

Board-Committees of Baht 4.31 million, and meeting fee of

per year

Baht 1.99 million. Directors’ remuneration in the form of a special bonus for 2014 performance totaled to Baht 31 million, which was resolved by the 2014 AGM on April 2, 2014. The remuneration is considered through the comparison with organizations with the equal size in the same industry, as well as the Company’s performance, achievement, responsibilities of the Board of Directors, and overall business circumstances.


Mr. Kurujit Nakornthap Mr. Chulasingh Vasantasingh Ms. Chularat Suteethorn Mr. Suvit Maesincee Gen. Jiradej Mokkhasmit

(2)

Mr. Mr. Mr. Mr. Mr.

Yongyut Jantararotai Apisak Tantivorawong Twarath Sutabut Chansin Treenuchagron Atikom Terbsiri

Director / Chairman of the Board Independent Director / Chairman of the Audit Committee Independent Director / Member of the Audit Committee Independent Director / Member of the Audit Committee Independent Director / Chairman of the Nomination and Remuneration Committee Director / Member of the Nomination and Remuneration Committee Independent Director / Member of the Nomination and Remuneration Committee Independent Director / Chairman of the Corporate Governance Committee / Member of the Nomination and Remuneration Committee Independent Director / Member of the Corporate Governance Committee Director/ Member of the Corporate Governance Committee Independent Director / Chairman of the Risk Management Director/ Member of the Risk Management Committee Director Director/ Member of the Risk Management / Chief Executive Office and President / Secretary to the Board

Position

412,500 296,000 480,000 480,000 474,194 480,000 718,065

60,000.00 60,000.00 45,000.00 75,000.00 150,000.00

536,000 720,000 218,000 180,000 218,000

218,000

720,000

720,000 720,000

265,500 720,000 720,000 218,000 720,000

37,500.00 60,000.00

150,000.00 150,000.00 60,000.00 45,000.00 60,000.00

60,000.00

150,000.00

135,000.00 150,000.00

60,000.00 150,000.00 150,000.00 60,000.00 120,000.00

Board of Directors

95,833 1,215,827

1,110,255

-

-

200,000

-

-

-

-

79,167

281,452 205,000

354,375

Nomination and Renumeration Committee

95,833 -

-

-

-

181,667

105,000

-

-

-

-

348,589 300,000 79,167 -

Audit Committee

933,414

-

-

-

-

-

197,581

-

-

-

205,000 -

79,167

375,000

76,667

-

Corporate Governance Committee

Board-Committees

1,049,194

-

-

-

-

299,194

-

-

-

-

375,000 79,167 75,000

-

-

220,833 -

-

Risk Management Committee

16,898,448

-

-

-

279,833 279,833

555,000 1,167,258

716,774

740,000

721,667

450,000 461,000

891,000 1,245,000 357,167 225,000 353,000

357,167

1,324,167

1,357,285 1,151,667

325,500 1,218,589 1,170,000 357,167 1,194,375

31,000,000

1,494,687.69

1,051,598.46

1,039,782.74

2,156,367.62 2,156,367.62

2,156,367.62 2,156,367.62

2,156,367.62

2,156,367.62

2,156,367.62

2,695,459.53 -

2,156,367.62 -

-

2,156,367.62

2,156,367.62 194,959.27

194,959.27 608,509.22 2,156,367.62

(paid in April 2014 )

Special Bonus for 2013 Performance (1)

Total Remuneration

(Baht)

As s et s a nd S ha reho l d e r s I n f o r m a tio n a n d M a n a g e m e n t S tr u c t u re

Remark: (1) Special bonus for 2013 performance according to the resolution of the 2014 AGM on April 2, 2014, paid to directors on April 24, 2014 (2) The Company provided a vehicle for Chairman of the Board while holding the position to facilitate his/her duty. (3) Complete the term / re-elected as director on April 2, 2014 and appointed as member of the Nomination and Remuneration Committee on May 25, 2014 (4) Appointed as member of the Nomination and Remuneration on January 24, 2014 and resigned from the Risk Management Committee on September 26, 2014 (5) Appointed a Chairman of the Corporate Governance Committee on August 31, 2013 and appointed as member of the Nomination and Remuneration Committee on September 26, 2014

Directors who completed the term at the AGM 2014 / Directors who resigned during the year 2014 (Bonus year 2013) 1 Mr. Apisit Rujikeatkamjorn Independent Director / Chairman of the Audit Committee 184,000 2 Mr. Wisan Wuthisaksilp Independent Director / 184,000 Chairman of the Nomination and Remuneration Committee 3 Mr. Chaikasem Nitisiri Independent Director / Chairman of the Audit Committee (Resigned on July 26,2013) 4 Mr. Somchai Sujjaponhse Independent Director / Member of the Audit Committee (Resigned on July 28,2013) 5 Mr. Somchai Poolsavasdi Independent Director / Member of the Nomination and Remuneration Committee (Resigned on September 11,2013) TOTAL 1,987,500 10,602,258

Directors who resigned during the year 2014 1 Mr. Norkun Sitthiphong Director / Chairman of the Board (Resigned on June 16, 2014) 2 Mrs. Chanatip Weerasubpong Independent Director / Member of the Audit Committee (Resigned on September 1, 2014) 3 Mr. Tanawat Ampunant Independent Director / Member of the Audit Committee (Resigned September 1, 2014) 4 Gen. Trisak Indararusmi Independent Director / Member of the Nomination and Remuneration Committee (Resigned on September 1, 2014) 5 Pol.Gen. Adul Sangsingkeo Independent Director / Member of the Corporate Governance Committee (Resigned on August 29, 2014) 6 Mr. Somkeirt Hudthagosol Director (Resigned September 1, 2014) 7 Mr. Veerasak Kositpaisal Director / Member of the Risk Management Committee (Resigned on December 31, 2014)

10 11 12 13 14

9 Mr. Praipol Koomsup

8 Mr.Thosaporn Sirisumphand (8)

6 Mr. Nuttachat Charuchinda (4) 7 Mr. Thaworn Phanichaphan (3)

1 2 3 4 5

No. Name - Surname

2014 Directors Renumeration

096 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Executive Remuneration As of the fiscal year ended on December 31, 2014, the remuneration of 25 executives totaled to Baht 190.37 million. This comprises remuneration in the forms of monthly salaries and allowances of Baht 129.41 million, special bonus of Baht 27.74 million, provident fund contributions Baht 14.39 million, retirement gratuity fund payments of Baht 11.70 million, and other payments of 7.13 million Baht. Remark: >>

The Remuneration for 25 executives as of December 31, 2014 Excluding the executives who work in the subsidiary companies, are as followed: Mr. Klahan Tochamnanvit Mr. Nitas Krongvanitchayakul Mr. Teardchart Padungrat Mr. Athavuth Vikitsreth Mr. Pongpun Amornvivat Mr. Suchart Monyanont Mr. Viroj Wongsathirayakhun (divided by the proportion of the managing position of companies within Thaioil Group)

097 A sse t s an d Sh are h ol d e rs In form at i on an d Man age ment Structure


098

THAI OIL PUBLIC COMPANY LIMITED

Ris k F a ct o rs a nd C o rp o r a te R is k M a n a g e m e n t

18

ANNUAL REPORT 2014

RISK FACTORS AND CORPORATE RISK MANAGEMENT

Background

(BCM), a management system to counter potential business

Thaioil constantly commits itself to the development of an

disruption developed under the Business Continuity

Enterprise Risk Management (ERM). The commitment begins

Management Plan (BCP). An appointed BCM Taskforce

with the appointment of the Corporate Strategic Risk

provides all necessary support to strive for high effectiveness

Department, a unit directly and fully in charge of managing

defined by international standards, policies, and business

all risks throughout Thaioil, linking risk management to strategic planning, investment, and operations, thus ensuring full alignment of all business plans and objectives toward

goals. These and other additional assumed conditions will be integrated to form the 2015 BCP drill, which is set to run in conjunction with the refinery emergency drill. All employees

corporate business growth for the short, medium, and long are continuously provided with knowledge and work attitude terms. Through its commitment, skilled and knowledgeable to consistently develop their potential for risk management personnel have been added to handle risk management and streamline corporate risk management procedures into the same standards that cover all work processes thoroughly and align with the corporate policy and risk management

and business continuity to deal with a variety of risks in all situations. With a goal to meet all international standard criteria, a third-party risk management system assessment is

structure. The standards define risk management plans and

also in place. The other advantages are a set of improvements

processes with system assessment, analyses of internal

which Thaioil can continuously deploy to maintain its leading

and external risk factors, and deliberation processes. The

corporate position in Thailand and be ready to expand its

system also includes assessment standards, contingency

business overseas, building corporate reliability on risk

and preventive planning for each identified risk with direct

management and good corporate governance.

responsible personnel or Key Risk Indicator (KRI). These personnel report to the Risk Management Steering Committee

Corporate Risks and Risk Management Plan

(RMSC), a committee with the Group’s executive as members,

and Measures

and to the Risk Management Committee (RMC), a committee

Thaioil promotes systematic monitoring and revision of its

with Board-appointed members. The RMC defines and

risk management and system efficiency. The year’s set of

supervises corporate risk management toward its highest effectiveness and developing risk management practices to become a corporate culture, an ultimate supporting tool

risks, risk management measures, and key risk indicators (KRIs) were presented to the RMC and later to the Board. The Company classifies group risks into five major areas

in driving the organization toward successes defined by comprised of 10 distinct risks, and develop measures or corporate strategic plans and business goals. plans to prevent or mitigate impacts of these risks to achieve To cope with higher uncertainty and severity of risks in the future, Thaioil has put in place Business Continuity Management

the corporate goals.


099

THAI OIL PUBLIC COMPANY LIMITED

Ri sk Fac t ors an d Corp orat e Ri sk Management

ANNUAL REPORT 2014

Strategic Risks

the strategic plan for investment and business expansion

1. Risks from Changes in Government Policies, Laws, and

under the sustainable growth strategy. The analytical process

Regulations

includes project analysis and returns on investment under

Following changes in government policies on national

reviews by the RMC and the Thaioil Group Growth and

development affect Thaioil’s businesses and strategic plans.

Investment Steering Committee. All Thaioil Group projects

The Company more highly values coordination and close

are screened and reviewed under the same investment

monitoring, as well as sharing of data and information with the public in alignment with new policies, laws, and regulations especially on social, communities and environment. This will allow Thaioil to actively participate in the review and

principles under the same standard, with transparency and good governance, and the Thaioil Group Investment Management review process, before being presented to the RMC and the Board for approval. The entire process

promulgation of new laws and regulation. seeks to reduce investment risks and maximize profits while 2. Strategic Direction Risks

maintaining investment confidence among shareholders and

Fully aware of volatile domestic and international economic

stakeholders, aligning with the investment and business

conditions, societal changes, political uncertainties,

expansion for Thaioil Group’s growth.

environmental alteration, and rapid movement of technologies, Thaioil employs a series of strategies to cope with and

Marketing Risks

respond to all changes, both short-term and long-term.

4. Oil Price Fluctuation and Margin Decrease Risks

Thaioil Profit Recovery (TOP) is a strategy focusing on

As a rule, refining profits come from the price of crude oil

strengthening business competency. Growth Execution

and the margin of a given refined product. These highly

(GET) is a driving strategy both in existing core business

fluctuating profits currently tend to swing more. Thaioil

and in new business areas. Finally, Business Excellency

closely monitors the global oil price and analyses to define

and Sustainability (BEST) is a strategy specific for business

and enhance proper marketing strategies and corresponding

development that could become sustainable in the future.

actions, as well as planning, production, sales, and inventory

The TOP GET BEST Strategy is a core strategy used in

management for the Group, as well as PTT Group. The

defining a diversified risk-based investment plan (Thaioil Group Portfolio Management), supporting corporate sustainable growth. Ensuring full alignment with all its subsidiaries and affiliates, Thaioil also launches Thaioil Group Affiliates Management Policy to supervise and govern all affiliates to

Company also deploys more aggressive oil price hedging to prevent financial loss from crack spread and stock loss. This includes an official appointment of the Hedging Steering Committee in charge of screening and joint reviews of corporate strategic plans and business goals prior to

pursue and conduct their businesses in the long run in the presenting to the RMC and the Board for approval. This same direction and with optimal returns. routine has successfully reduced risk levels and maintained 3. Strategic Execution Risks

the Company’s gross integrated margins (GIMs) at the target

Investment risk analysis of new businesses to drive returns

level. In conjunction with these measures, other activities

is a process that Thaioil focuses on significantly as part of

such as energy-saving from loss control, sales strategies,


100

THAI OIL PUBLIC COMPANY LIMITED

Ris k F a ct o rs a nd C o rp o r a te R is k M a n a g e m e n t

ANNUAL REPORT 2014

and inventory management have been promoted to control

costs. To reduce this risk exposure, Thaioil and its affiliates

operating costs and maximize profits.

arrange the debt ratio to match the revenue structure with natural hedging. This year, the Company implemented

5. Feedstock Interruption Risks The risks on transport and shipment of crude oil have been increased continuously because of political instability and unrest in many countries, together with natural catastrophes.

various measures as same as the previous year, including forward contracts for transactions in foreign currencies, loan withdrawals, and balance of loan payments with the actual loan calls.

Higher risks are correspondingly imposed on crude supply in volumes and prices originally planned. To lower risks from

8. Funding Risks

this feedstock interruption, Thaioil increases its monitoring

The economic crisis of the Eurozone and China’s economic

and market analyses, as well as searching for supplies from

slowdown have impacted the investment and funding plans

new oil fields to increase the feedstock and reserve for the

of Thaioil Group, which has sought to reduce these risk

Group. Additional measures are the improvement of refining

exposures by diversifying its sources of loans in the money

efficiency for supplies coming from new oil fields and supply

and the capital markets. In January, Thaioil issued debt

chain synergy with other refineries in PTT Group to ensure

Baht-denominated debentures for 3, 5, 7 and 10 years in

sufficient feedstock at appropriate prices to the plans.

maturation periods, totaling to Baht 15,000 million, for

6. Demand Fluctuation Risks The fluctuation risks of finished product demand tend to be higher as a result of domestic and world economy and technological advancement especially in the energy conservation and renewable energy policy. Thaioil needs to continually adjust its marketing strategies, including market expansion and approaching new customers in the region to provide them with satisfactory services with convenience and flexible product options. Thaioil has initiated a project

refinancing and increasing the liquidity and capital investment for projects under the corporate investment plans, which had been prioritized with specific capital investment to support business growth. Close monitoring of movements of money and capital markets, loan pre-payment, development of derivatives and close cooperation with members of PTT Group are tools and mechanisms supporting the Company’s ability to locate funds with appropriate terms.

Operations Risks

to deliver products on wheels, extend the cooperative use of 9. Business Disruption Risks oil terminals with other members of PTT Group, and step up With Business Continuity Management (BCM) and Business cooperation with other refineries and government authorities to maximize sales of its products in Thailand, Indochina, and other export markets, together with surplus management.

Continuity Management Plan (BCP) in place, Thaioil emphasizes preparedness to ward off business disruption. A BCM drill is scheduled to follow the emergency drill at the refinery, with a

Financial Risks

fictitious severe incident at the Bangkok Office under the

7. Foreign Exchange Risks

ISO 22300 standard. In addition to the refinery preventive

With the oil price fixed to the US dollar, fluctuation of the

measures, the corporate social responsibility (CSR) programs,

Baht and the US dollar directly impacts Thaioil’s operating

and the community engagement networks, minimizing the


101

THAI OIL PUBLIC COMPANY LIMITED

Ri sk Fac t ors an d Corp orat e Ri sk Management

ANNUAL REPORT 2014

loss by securing business interruption insurance was under

review of the organizational structure, manpower plan analysis,

review. Other measures include close cooperation with state

and personnel development to meet long-term strategic

agencies, military units, and provincial authorities on safety

growth plans, recruitment work process improvement,

and security; joint preventive operations with PTT Group;

executive meetings on succession plans, and integrated

and coordinating emergency response plans with all affiliates

recruitment plans with business directions and strategies to

and provincial authorities. All these activities and plans

ensure the Company’s capabilities to shareholders.

support existing risk management plans to make possible zero business disruption, including delivery of products to customers as planned, and prevent losses of lives and properties of communities and the environment.

As a result of its constant commitment to continued risk management under the framework and structure of the corporate risk management policy, Thaioil is fully convinced that its international-standard risk management efficiency can

Corporate Risks

prevent and minimize impacts of assorted risks. This is the

10. Human Resource Capability Risks

critical work process driving the organization to overcome

Under the short-term and long-term strategic plans for future

crises and obstacles to success, while creating opportunities

growth, demand for skilled and knowledgeable personnel

for the Company to meet its business targets and achieve

is a critical component for business success. Regularly

strategic plans, as well as bolstering the confidence among

executed are recruitment and accelerated personnel

its shareholders.

development under long-term strategic plans, including


102

THAI OIL PUBLIC COMPANY LIMITED

I nterna l C o nt ro l s

19

ANNUAL REPORT 2014

INTERNAL CONTROLS

Internal controls are constantly valued by Thai Oil Plc. each

policies and procedures in support of efficient business, and

year, the Board assigns the Audit Committee to review the

with suitable checks and balances under the Board’s

assessment and adequacy of the internal control system to

supervision.

ensure that the Company commands an adequate system for efficient businesses and stewardship of properties together with an accurate, credible accounting system that is in compliance with applicable laws and regulations.

The Company has also defined human resource policies and procedures by systematically linking them to its policies and strategies so that its processes of recruitment, development, career growth management, retention of talents, compensation

The Board and the Audit Committee agree that the internal

management, and assessment of potential successors match

control system is indeed adequate and suitable for its

business needs.

businesses. Below is a five-point review of the system.

2. Risk Assessment 1. Control Environment Thaioil commands a good, suitable, and adequate internal control environment, operating under good governance and a code of business conduct, a policy of which and the code have been issued in writing, containing defined roles and

Thaioil values and establishes enterprise risk management by having the Board assigns the Risk Management Committee to define policies and steer the Company’s risk management practices suitably and efficiently, apart from serious application of risk management to ensure goal achievement.

responsibilities together with a code for the Board, executives, and employees and a code for conflicts of interest, and

Thaioil’s plans encompass internal and external assessment

whistle-blowing measures. An electronic reporting system

of risk factors, including strategic, operational, investment,

was developed for all executives and employees to annually

business expansion, compliance, and IT risks and those

disclose their vested interests. The Company also defines

arising from corrupt practices potentially affecting corporate,

monitoring and compliance assessment processes for the

line, and unit businesses. Reviewing work plans and

manual. To this end, Thaioil has continually undergone

monitoring every unit’s execution in line with defined

corporate governance assessment for listed companies so

mitigation measures, it monitors circumstances and analyzes

as to develop, support, and promote business under such

factors potentially causing new, key business risks. To this

principles.

end, it executes risk management processes along with all

Independent of the management, the Board steers and develops internal controls, ensures definition of clear and measurable goals, develops timely strategic planning processes that suit dynamic business conditions, and

units and affiliates to not only identify risks, but also define risk management measures and risk appetites, and tracks KRIs (Key Risk Indicators) to table risks and risk management measures under the risk management reporting structure,

regularly tracks progress.

including the Risk Management Committee and the Board.

Thaioil structures itself by line of command, with defined

The Board assigns the Audit Committee to review financial

Corporate Authorization Procedure (CAP) and written

reports, define rules, and review the adoption of accounting


103

THAI OIL PUBLIC COMPANY LIMITED

In t ernal Controls

ANNUAL REPORT 2014

policies under generally accepted accounting principles that

controls. It has defined an Information and Communication

are compatible with the Company’s businesses. To this end,

Technology (ICT) policy together with suitable protocols for

requirements are made for systematic reporting, approval

ICT security. It also systematically compiles in groups in line

for adoption, and change in accounting policies. The Audit

with legal requirements.

Committee regularly consults executives, the internal auditor, and the external auditor apart from meeting with the external auditor in the absence of the management and consulting other related units as necessary.

By sending meeting documents to directors ahead of time, the Company ensures that directors get adequate key information for their deliberation.

3. Control Activities

The Company has established internal communication

Thaioil commands rules, policies, procedures, and rules for

channels, under which its personnel get information through

authorizing business transactions, which clearly define in

the intranet and e-mail. In addition, communication between

writing the scopes and approval authorities of executives

executives and those on the job is in place to enable goal

a n d e m p l o y e e s b y a p p ro v a l l e v e l . I t d i v i d e s t h e s e

achievement. As for external communication, the Company

responsibilities to enable mutual checks and balances

discloses information to stakeholders through a variety of

for the sake of business agility and suitable internal controls.

channels, including Company’s website by responsible units,

In addition, the Company clearly defines a review and

namely Investor Relations, Public Relations and Corporate

approval process of connected items, which must be

Branding, and Corporate Governance Sections.

endorsed by senior executives’ meetings and the Audit In addition, Thaioil has established in writing complaint and Committee before tabling them to the Board for approval. whistle-blowing channels so that employees and external Thanks to its policy, Thailoil administers Thaioil Group

parties can report or provide information related to

Affiliates Management (TAM) Policy for the uniformity of all

law-breaking, violation of regulations, frauds, or other acts

group affiliates, joint deliberation of and decision on key

for undue or unlawful gains.

matters, and regular monitoring of affilates’ and associates’ business execution. To this end, Thaioil executives serve as managing directors or presidents or appoint other executives to serve as affiliates’ and associates’ directors, thus enabling Thaioil to play a policy-defining role, and periodically share information and monitor performance outcomes for Key Performance Indicators (KPIs).

5. Monitoring Activities Thaioil requires all executives to look after and audit work within their units for efficiency and conformance to policies, requirements, and work regulations under a strict internal control system. Internal Systems Audit provides support and advice, reviews the internal work systems, and reports audit findings to the Audit Committee independently and candidly.

4. Information and Communication

Executives acknowledge recommendations of audit reports

Thaioil values information and communication systems

and requires suitable corrective actions. Internal Systems

that systematically support business operation, execution,

Audit monitors the progress of such corrective actions

management, and financial reports for decisions made by

through their completion.

the Board and executives, and support effective internal


104

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

20

ANNUAL REPORT 2014

CORPORATE GOVERNANCE REPORT

Thaioil is committed to basing business on fairness, integrity,

business with fairness, integrity, and transparency under the

transparency, adhering to corporate governance (CG)

internationally-accepted corporate governance principles,

principles as stipulated by the Stock Exchange of Thailand

which forms the basic value of leading corporations. Below

(SET) and the Securities and Exchange Commission (SEC)

is its corporate governance policy, designed to frame its

to boost confidence among all investors and stakeholders,

various aspects of business:

which is a crucial part of the sustainability.

1. The Board of Directors (“the Board”), the management,

The Board of Directors always values the corporate

and all employees are to perform their duties with utmost

governance policy and conformance to it by requiring that

dedication, determination, devotion, and responsibility

commitment to this policy forms one of the corporate

for the best interest of the company along with adhering

missions. Each year, it devises a development plan for corporate

to the Company’s corporate governance principles and

governance on a par with international standards. Below are

business ethics with understanding, trust, and confidence

details about Thaioil’s corporate governance principles.

as the habitual practice, so that these principles may become an organizational culture.

Corporate Governance Policy Since 2011, Thaioil has had a clearly written corporate governance policy and requires that one responsibility of directors, executives, and employees of Thaioil and its affiliates is to acknowledge and comply with this policy. The Company is to regularly revise the policy, principles, and guidelines in line with its strategies and the approach of corporate governance for listed companies under the Stock Exchange of Thailand (SET).

2. The Board, with the management, plays a key role in defining the Company’s visions, strategies, policies, and business plans, as well as organizes the management structure to ensure the alignment between the Board, the management, and shareholders along with management that are appropriate for the Company’s business operations. 3. The Board and the management will be required to be the ethical leaders and the role model in performing their duties with integrity, honesty, fairness, and transparency,

Last updated in 2013, the policy together with its guidelines underwent amendment this year. The contents are now more

in accordance with the Company’s corporate governance and ethical practices.

clearly classified, encompassing key corporate governance principles. The Company publicized the revised policy,

4. The Board, the management, and all employees are to be

principles, and guidelines on its website (www.thaioilgroup.com)

committed to equality and fair treatment of all stakeholders,

to enable those interested to examine and download them.

as well as monitor, control, and prevent any decision or

Below are the elements of the corporate governance policy.

actions that may lead to the conflict of interests.

Committed to becoming a leading regional corporation

5. Compliance with the corporate governance policy is a

that bolsters investors’ and stakeholders’ confidence in its

key indicator for business management performance

business, supplements value to the organization, and

assessment of the Board and the management, and for

promotes sustainable growth. Thaioil manages its

performance assessment of all employees.


105

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

Corporate Governance Principles

The committee reviews the Company’s performance

The Company has established corporate governance principles

outcomes, financial reports, internal control system, and

as follows:

consider related party transactions, the appropriateness of

1. Responsibility for performing duties with due competence and adequate efficiency 2. Equitable Treatment of all stakeholders 3. Accountability for one’s decisions and actions, with good rationales 4. Creation of Long-Term Value

accounting auditors, including the selection and appointment process. As of December 31, 2014, the Audit Committee consists of three independent directors as follows: Name

1. Mr. Chulasingh Vasantasingh Chairman of the

5. Transparency in conducting business, openness to scrutiny,

Audit Committee

and transparent disclosure of corporate information to related parties

Position

(Independent) 2. Mr. Suvit Maesincee

Member of the Audit Committee

6. Business Ethics as well as conformance to the Code of

(Independent)

Conduct. 3. Ms. Chularat Suteethorn

Member of the

Board-Committees

Audit Committee

The Board of Directors has appointed the Audit Committee,

(Independent),

Nomination and Remuneration Committee, Corporate

with qualified knowledge

Governance Committee, and Risk Management Committee

and experience in accounting

to scrutinize and supervise the operation of the Company

and finance to review

over specific issues, in order to perform their duties efficiently

the reliability of the

and effectively as well as to ensure that the Company

financial statements

complies with rules and regulations of the SEC and SET. For maximum efficiency, the Company has established the

Ms. Hasaya Nipatvaranan, Internal Systems Audit Manager, serves as Secretary to the Audit Committee.

Board-Committees’ Charters to define roles and responsibilities of each committee, which also disclosed in the Company’s website.

Roles and Responsibilities of the Audit Committee 1. Review financial reports for accuracy, reliability, and adequacy by cooperating with the external auditor and

The Board-Committees, as of December 31, 2014 are as

responsible executives who prepare quarterly and annual

follows:

reports.

1) The Audit Committee

2. Review internal control and risk management of Thaioil

The Board appointed the Audit Committee, which consists of

Group to ensure suitability and efficiency, and recommend

fully qualified members against SEC and SET requirements.

further review or audit as necessary, which may also

A minimum of three members must be independent directors,

include improvements on internal control and risk

at least one of whom must be adequately qualified and

management. These reports must be submitted to the

experienced in reviewing the credibility of financial statements.

Board.


106

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

3. Ensure corporate practices in line with SEC laws or SET

13. The audit committee chairman or its members must

requirements, as well as policies, regulations, rules, and

attend the annual general shareholders’ meeting to

other laws pertaining to the Company’s operations.

explain matters related to the committee and the

4. Check corporate documents when in doubt about

appointment of the external auditor.

activities which could significantly impact the Company’s

14. Review and modify the Audit Committee Charter.

financial status and operating performance, and when

15. Undertake tasks assigned by the Board and concurred

conflicts of interest, violation of laws, rules, and regulations

by the Audit Committee.

are possible. 5. Deliberate disclosure of corporate information in case of potential conflicts of interest or possible violation of rules stipulated by SET to ensure sensible transactions and for the maximum benefits to the Company. 6. Select and appoint an independent person as the

In 2014, members of the Audit Committee have been performing duties under the aforementioned roles. The summary of activities is shown in the Audit Committee Report on page 14. 2) The Nomination and Remuneration Committee

external auditor, and deliberate his or her compensation,

Appointed by the Board of Directors, the Nomination and

based on credibility, assigned resources, and financial

Remuneration Committee consists of at least three directors,

auditing workload, as well as work experience; hold a

most of whom must be independent directors. They also must

meeting with the external auditor in the absence of the

not be Chairman of the Board nor Chief Executive Officer.

management at least once a year.

All of the members fully qualified as directors in accordance to the Nomination and Remuneration Committee Charter.

7. Verify accuracy and effectiveness of information technology system related to financial reports and

As of December 31, 2014, the Nomination and Remuneration

internal control.

Committee consists of four directors as follows:

8. Support the development of the Company’s financial

Name

Position

1. Gen. Jiradej Mokkhasmit

Chairman of the Nomination

reporting system to meet international accounting standards.

and Remuneration Committee 9. Review audit plans against internationally-accepted procedures and standards. 10. Ensure independence of Internal Audit, provide guidelines on budgeting and manpower for the group and endorse the appointment, rotation, and termination of the head of the group, and conduct his or her annual performance appraisal. 11. Prepare reports, signed by the audit committee chairman, for the annual report as required by SET.

(Independent) 2. Mr. Thaworn Phanichaphan Member of the Nomination and Remuneration Committee (Independent) 3. Mr. Nuttachat Charuchinda Member of the Nomination and Remuneration Committee 4. Mr. Thosaporn Sirisumphand Member of the Nomination and Remuneration Committee (Independent)

12. Seek independent views of professional experts when

Mr. Viroj Meenaphant, Assistant Executive Vice President-

necessary at the Company’s expense with the concurrence

Corporate Governance (Act.) serves as Secretary to the

of the Board. Such hiring must follow the Company’s terms.

Nomination and Remuneration Committee.


107

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

Roles and Responsibilities of the Nomination and

3) The Corporate Governance Committee

Remuneration Committee

Appointed by the Board of Directors, the Corporate

Nomination

G o v e r n a n c e C o m m i t t e e c o n s i s t e d o f a t l e a s t t h re e

1. Define the procedure and criteria for director nomination.

non-executive directors, most of whom must be independent

2. Define qualifications for directors with a focus on skills, experience, specific capabilities beneficial to the Company,

directors. All of the members are and fully qualified as directors in accordance to the Corporate Governance Committee Charter.

and dedication of time and personal endeavor to perform as directors. 3 Search and select qualified experts for directors and nominate them to the Board to seek approval for appointment from

As of December 31, 2014, the Corporate Governance Committee consists of three directors as follows: Name

Position

1. Mr. Thosaporn Sirisumphand

Chairman of the Corporate

the annual general shareholders’ meeting. 4. Support minor shareholders’ nomination of qualified directors.

Governance Committee (Independent)

5. Search and select qualified experts for directors and nominate them to the Board to seek approval for appointment from

2. Mr. Yongyut Jantararotai

Governance Committee

the annual general shareholders’ meeting. 3. Mr. Praipol Koomsup 6. Select directors who are qualified as committee members

1. Make recommendation to the Board on the organization s t r u c t u r e a n d e s s e n t i a l f a c t o r s o f t h e B o a r d ’s

Member of the Corporate Governance Committee

for the Board’s appointment in case of vacancies. Remuneration

Member of the Corporate

(Independent) Mr. Viroj Meenaphant, Assistant Executive Vice PresidentCorporate Governance (Act.), serves as Secretary to the Corporate Governance Committee.

compensation annually. 2. Propose compensation criteria for the Board in line with their responsibilities and the overall performance of the company. Such criteria must be attractive and adequate to retain competent, quality, and capable directors. The

Roles and Responsibilities of the Corporate Governance Committee 1. Constantly define an international-standard corporate governance policy for Thaioil Group to adopt as their principles.

Board must review the proposal before presenting to the annual general shareholders’ meeting for approval.

2. Define a self-assessment policy and procedure on corporate governance policy while promoting standard

3. C o n d u c t p e r f o r m a n c e a p p r a i s a l a n d d e c i d e t h e compensation for the Chief Executive Officer.

assessment from renowned and internationally accepted appraisers.

In 2014, members of the Nomination and Remuneration

3. Oversee the Company’s business in line with the principles

Committee have been performing duties under the

set forth by regulating institutions, including SET and SEC.

aforementioned roles. The summary of activities is shown

4. Review the corporate gover nance policy regularly,

in the Nomination and Remuneration Committee Report on

adjusting to international practices and recommendations

page 16.

made by regulating institutions or related institutes.


108

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

5. Regularly promote sharing of the corporate governance

Committee and Mr. Somboon Chuaykoblap, Strategic Risk

culture among all executives and employees for clear

and New Investment Risk Manager, serves as Assistant

u n d e r s t a n d i n g a n d a d o p t i o n f o r T h a i o i l G ro u p ’s

of the Risk Management Committee’s Secretary

implementation. Roles and Responsibilities of the Risk Management 6. Advise the working committee in preparation for external corporate governance ranking, at least once in every three years.

Committee 1. To define and review the Company’s enterprise risk management framework that is suitable for efficient

7. Consider and endorse the Company’s board performance

business operation and meets international standards,

appraisal form, including endorsing the appraisal

and to provide recommendations on risk management

outcomes for presentation to the Board.

guidelines that are in line with the operation strategy and

8. Take responsibility for other tasks assigned by the Board.

business plan. 2. To define and review the enterprise risk management

In 2014, members of the Corporate Governance Committee have been performing duties under the aforementioned

policy including the Risk Management Committee Charter to ensure that they are in compliance with the Company’s

roles. The summary of activities is shown in the Corporate

enterprise risk management framework and are effective

Governance Committee Report on page 18.

and adequate for the changing conditions.

4) The Risk Management Committee

3. To continuously and efficiently support and improve on

Appointed by the Board of Directors, the Risk Management

risk management at all levels of the organization, including

Committee consisted of a minimum of three directors, with

its various tools, and to promote a risk management

the Chief Executive Officer and President serving as one

culture.

of the Risk Management Committee members. All of the

4. To oversee, monitor, and review important risk management

members are and fully qualified as directors in accordance

reports and provide necessary recommendations to

to the Risk Management Committee Charter.

ensure efficient and appropriate risk management for the

As of December 31, 2014, the Risk Management Committee consists of three directors as follows:

Company’s business operation, and that an acceptable level of risk is maintained in compliance with the enterprise risk management policy.

Name

Position

1. Mr. Apisak Tantivorawong

Chairman of the Risk

of Directors. In the case where there are factors or events

Management Committee

that might have significant impact on the Company, the

(Independent)

Board of Directors shall be notified immediately.

2. Mr. Twarath Sutabutra

Member of the Risk Management Committee

3. Mr. Atikom Terbsiri

5. To report significant risk management results to the Board

6. To carry out any other responsibilities and duties delegated by the Board of Directors.

Member of the Risk Management Committee

In 2014, members of the Risk Management Committee have been performing duties under the aforementioned roles.

Mr. Somchai Wongwattanasan, Executive Vice President-

The summary of activities is shown in the Risk Management

Strategy, serves as Secretary to the Risk Management

Committee Report on page 20.


109

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

Nomination and Selection of Directors and

Directors and the Company Secretary can be found in the

Chief Executive Officer

Board of Directors section in page 60.

Thaioil provides guidelines for this in the Corporate Governance Manual under Article 5 - Responsibilities of the Board of Directors, that is, the Board must consist of qualified persons with knowledge, expertise, and experience that benefit the Company, with full devotion of time and effort

The Board of Directors has also established a policy on the number of listed companies that the directors can take position. To ensure that the directors can devote their time and effort in performing duties, the directors can take position in no more than five listed companies.

in performing their duties. Directors and Executive Director Nomination Appointed by the shareholders to oversee the Thaioil’s

Regarding the selection of qualified candidates for nomination

operation, the Board appoints the management responsible

as directors in replacement of those who are retired by

for business operation and Board-Committees responsible for

rotation, Thaioil gives the opportunity to our shareholders

specific assignments. The guidelines on the nomination and

to nominate candidates with qualifications required by SEC

selection of directors and senior management are as follows:

laws and by the Company’s regulations to be elected as directors. Announcement has been posted on the website

Directors Compositions and Qualifications According to the Company’s Article of Association, the Board of Directors shall consist of at least five members

for at least 90 days prior to the Annual General Meeting of Shareholders (AGM) to invite nomination from shareholders. Thaioil determines the minimum shareholding for the

and not more than 15 members. All the directors meet the

shareholders who are entitled to nominate directors in

qualifications specified in the Public Company Limited Act

advance, under which they must together hold more than

and none possess any of the forbidden qualities therein.

one percent of the total number of shares with voting shares.

The Board must be knowledgeable and possess diverse skills, including industrial, financial, business, management, international marketing, strategic management, crisis management, law, and auditing skills. Independent directors on the Board represent at least one-third of all directors and must not be less than three directors. The composition of the Board of Directors must have a proportional number of independent directors for work balance of the Board as well as the management’s operation. Presently, the numbers of independent directors of the Company exceed the number

The Nomination and Remuneration Committee will then select and propose the name of the qualified candidates in accordance with the laws and regulations, experience, and knowledge to the Board of Directors for consideration. After the Board’s agreement, the list of such candidates will be proposed to the AGM to approve the election by majority votes. The Nomination and Remuneration Committee also select qualified directors to be members of committees in replacement of the vacancy after the AGM and propose to the Board for approval.

of independent directors as required by law. In case of the vacancy because of reasons other than expiration The Board of Directors consists of 14 directors including of

of the term, as a rule, the Nomination and Remuneration

one executive director and 13 non-executive directors, eight

Committee will consider the criteria and nomination qualified

of which are independent directors. The Board of Directors

persons for directors to fill the vacant post and propose them

has assigned the Nomination and Remuneration Committee

to the Board for consideration. The selected directors will

to nominate and select directors and Chief Executive Officer

be in position to serve only for the remainder of the term of

in case of vacancy. The names and roles of the Board of

the replaced director.


110

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

As for the nomination of qualified persons to fill the position

4. Neither having nor used to have a business relationship

of Chief Executive Officer and President (CEO/President),

with the Company, its parent company, subsidiary,

the Board appoints this person to be responsible for

affiliate, major shareholder or controlling person, in the

business operation. The Nomination and Remuneration

manner which may interfere with his/her independent

Committee will consider the criteria and nomination process

judgment, and neither being nor used to be a significant

of a qualified person to be CEO/President to fill the vacant

shareholder or controlling person of any person having

post and submit them to the Board, as well as reviewing the

a business relationship with the Company, its parent

succession plans and the list of criteria that are appropriate

company, subsidiary company, affiliate, major shareholder

to be considered for the succession.

or controlling person, unless the foregoing relationship has ended not less than two years prior to taking the

Independent Directors and Qualifications The Board of Directors must comprise of sufficient number of independent directors to inspect and balance the performance of the Board and the operation of management team. Independent directors on the Board must represent at least one-third of all directors and must not be less than three directors. Independent directors must have all the qualifications required by the Capital Market Supervisory Board which are:

independent dictatorship. The term ‘business relationship’ under the first paragraph shall include any normal business transaction; rental or lease of immovable property; transaction relating to assets or services or granting or receipt of financial assistance through receiving or extending loans; guarantee; providing assets as collateral; and any other similar actions, which result in the Company or the counterparty being subject to indebtedness payable to

1. Holding shares not exceeding 0.5 percent of the total

the other party in the amount of three percent or more of

number of shares with voting rights of the Company, its

the net tangible assets of the Company or Baht 20 million

parent company, subsidiary, affiliate, major shareholder

or more, whichever is lower. The amount of such

or controlling person, including shares held by related

indebtedness shall be calculated according to the

persons of such independent director.

method for calculation of value of connected transactions under the Notification of the Capital Market Supervisory

2. Neither being nor used to be an executive director, employee, advisor who receives salary, or controlling person of the Company, its parent company, subsidiary, affiliate, same level subsidiary company, major shareholder

Board. The consideration of such indebtedness shall include indebtedness occurred during the period of one year prior to the date on which the business relationship with the person commences.

or controlling person, unless the foregoing status has ended not less than two years prior to taking the independent dictatorship.

5. Neither being nor used to be an auditor of the Company, its parent company, subsidiary, affiliate, major shareholder or controlling person, and not being a significant

3. Not being a person related by blood or legal registration as

shareholder, controlling person, or partner of an audit

father, mother, spouse, sibling, and child, including spouse

firm which employs auditors of the Company, its parent

of child to other director, executive, major shareholder,

company, subsidiary, affiliate, major shareholder or

controlling person, or person to be nominated as

controlling person, unless the foregoing relationship

director, executive or controlling person of the Company

has ended not less than two years prior to taking the

or its subsidiary company.

independent dictatorship.


111

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

6. Neither being nor used to be a provider of any professional

with other senior executives to serve as members on the

services including those as legal advisor or financial

boards in the subsidiaries that Thaioil held 100 percent of

advisor who receives service fees exceeding Baht 2 million

the shares. The CEO/President will serve as Chairman of

per year from the Company, its parent company, subsidiary,

the Board or a member of the boards of the subsidiaries.

affiliate, major shareholder or controlling person, and not being a significant shareholder, controlling person

In addition, Thaioil has developed a TOP Group Affiliates

or partner of the provider of professional services, unless

Management (TAM) policy containing guidelines for those

the foregoing relationship has ended not less than two

assigned to represent itself in looking after and managing

years prior to taking the independent dictatorship.

Thaioil Group affiliates to observe and for Thaioil Group

7. Not being a director appointed as representative of directors of the Company, major shareholder or shareholder who is related to major shareholder.

business cooperation marked by consistent directions. This consistency brings competitive advantages in the achievement of long-term goals and sustainable growth. The TAM policy consists of the management of Thaioil Group

8. Not undertaking any business in the same nature and in

affiliates, duties of Thaioil’s representatives in managing such

competition to the business of the Company or subsidiary

affiliates, together with duties and responsibilities in observing

company or not being a significant partner in a partnership

TAM, which incorporates the corporate governance policy

or being an executive director, employee, advisor who

and the anti-corruption policy, which are also to be observed.

receives salary or holding shares exceeding one percent of the total number of shares with voting rights of other

Related Party Transactions or Acquisition or Disposal

company which undertakes business in the same nature

of Assets of the Company

and in competition to the business of the Company or

Thaioil established the related party transaction policy, in

its subsidiary company.

compliance with the rules and regulations of the SEC and

9. Not having any other characteristics which cause the

accounting standard. The Audit Committee, then, offers

inability to express independent opinions with regard

opinion on the suitability of the item. If the audit directors

to the Company’s business operations.

are unable in considering such matter, the Company will provide a person, who has the knowledge and expertise to

10. The Company’s independent directors shall serve not more than two consecutive terms. To encourage the independent directors and non-executive

provide opinion to incorporate the directors’ consideration. Afterward, it will be proposed to the Board of Directors or through the AGM for approval, in case by case.

directors to independently hold meetings to discuss, recommend, and define guidelines to develop the quality of corporate governance, Thaioil ensures that there is a meeting of the independent directors at least once a year and the meeting of directors without the management at least once a year.

In the event Thaioil or Thaioil subsidiaries* becomes involved in a related party transaction or an activity in which substantial assets of the Company are acquired or disposed, according to the principles of SET, the Company must take the action stipulated by SET. This requires approval to be sought from shareholders to enter a related party transaction or to

Supervision of Subsidiaries’ Operations

acquire or dispose of substantial assets of the Company with

In the supervision of the Thaioil Group’s operations, Thaioil’s

a majority vote not being less than three-fourths of all the

Board of Directors has appointed the CEO/President along

votes of shareholders or proxies attending the meeting and


112

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

eligible to vote without counting the votes of shareholders involved in the conflict of interest.

ANNUAL REPORT 2014

>>

Joined in the annual PTT Group CG Day with other PTT Group companies. This event participated by Thaioil Group executives and employees.

(*Companies, in which Thaioil directly or indirectly, has a shareholding of more than 50 percent of the registered

Moreover, the Company prepares the “Conflict of Interest

paid-up capital of such companies)

Disclosure Electronic Form” for its employees and those of its subsidiaries. The objective is to urge them to perform their

Promotion of Corporate Governance among Employees of Subsidiaries and Affiliates In compliance with the corporate governance policy, Thaioil defines the roles and responsibilities of directors, the management, and all employees of the Thaioil Group to acknowledge and comply with the corporate governance

duties with transparency, promote morality and lawfulness, responsibility for their own actions, as well as increased efficiency in business operation, based on transparency and fairness and in compliance with Thaioil’s corporate governance principles. In 2014, all employees within Thaioil Group have no conflict of interest with the companies.

policy, code of conduct, key policies, and other guidelines concerning this policy for a uniform standard for the entire

As for external communication, apart from the website, the

Company.

Company publicized policies, principles, and guidelines about

To this end, the Company has promoted corporate governance knowledge and understanding, while underscoring the importance of corporate governance among all employees of Thaioil Group as follows:

corporate governance and the code of conduct, together with the anti-corruption policy and complaint/whistle-blowing channels, through events involving stakeholders, including analyst meetings and business partner seminars. Communication with the public occurred where executives

>>

Issued a corporate governance and code of conduct

were invited to share their experiences on corporate

manual for distribution to directors, executives, and

governance operation, as well as news presentations and

employees, all of whom must master its details and then

interviews about the Company’s corporate governance

sign their names in acknowledgment form. The Corporate

published in newspapers and journals.

Compliance Department has a duty to maintains such signatures >>

Developed a CG e-learning system for all Thaioil Group employees to master the corporate governance principles and the code of conduct

Supervision of the Use of Inside Information Recognizing the inter nal data protection is of great importance to the success of the Company. Therefore, to disseminate information and news to outsiders in such a way to protect the Thaioil’s business or reputation,

>>

>>

Elaborated on corporate governance with new employees

Thaioil established a code of conduct on confidentiality

at their orientation

and use of inside information in its corporate governance

Incorporated the topic of corporate governance and the

manual and code of conduct, which serve as guidelines for

code of conduct in the Leadership Development Program,

the directors, the management, and employees as follows:

for section managers >>

1. The Company’s personnel (“personnel”) should maintain

Publicized corporate governance and the code of conduct

inside information and sensitive documents that could

through news articles in Akanee (internal newsletter) and

lead to undue exploitation for themselves, their families,

e-newspaper for all Thaioil Group employees

or their associates, including any information influencing


113

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

stock prices and the company’s proprietary commercial

from directors and executives to refrain from buying, selling,

secrets, formulae, and inventions

or transferring securities at least one month ahead of the

2. Personnel must not apply the Company’s confidential information for personal or others’ gains

company’s performance report to SET each quarter. This is intended to follow the Company’s corporate governance policy on buying or selling securities and fairness in accessing

3. Personnel who have received personal information must

Company information.

take good care of or use it cautiously 4. The Company has defined the information about contractual parties and the agreements with these parties as sensitive information not to be shared with others except when both the Company and its contractual parties have given their consent

Audit Fees of the Auditors 1) Audit Fees The Company, subsidiaries and Thaioil Group Registered Provident Fund paid for the audit fees to the auditors’ company for the latest account period amounting to Baht 6,303,000.

5. The Company should institute strict measures and p ro c e s s e s f o r g u a rd i n g i t s i n f o r m a t i o n w i t h i n i t s

2) Non-Audit Fees

departments to prevent publicity before its formal

The Company and subsidiaries paid for non-audit fees for

distribution. These measures and processes are regarded

monitoring the performance compliance with the condition

as an integral part of the Company’s risk control measures.

of the BOI Promotion Certificate along with fees for Letter of

6. The Company has assigned roles and responsibilities to all superiors for the prevention of leaks of key information

Comfort and Accounting Comments to the auditor’s company for the latest account period amounting to Baht 795,000.

and news by subordinates before the Company’s formal

Compliance with the Company’s Corporate

distribution

Governance

7. Joint use of inside information by personnel must be strictly on a need-to-know basis 8. Even after their termination or retirement, personnel must not disclose the Company’s confidential information

Recognizing and valuing the principles of good corporate governance, the Company has devised a clear policy and guidelines as seen in its corporate governance manual (downloadable at www.thaioilgroup.com). In the past year, Thaioil strictly conform to the rules and regulations in

Under the SEC announcement, directors’ and executives’

accordance to the corporate governance principles, which

securities portfolios are updated and reported to SEC with

can be divided into five articles as follows:

each sale or transfer of securities. At each Board meeting, they must report to the Board their portfolios. Disclosed are portfolio changes of directors and senior executives in the annual 56-1 data disclosure form and the annual report, under the Board’s Shareholding on page 84-86.

Article 1: Right of Shareholders Shareholders have the right to be ownership of the Company, through the appointment of the Board of Director, which shall replaced them in making decisions. The Company values the shareholders’ right by encouraging the shareholders to

In addition, the Company has established guidelines

exercise their rights including legal fundamental rights such

promoting corporate governance concerning the use of inside

as the right to attend and vote in the shareholders’ meeting,

information by sending a reminder requesting cooperation

the right to provide an opportunity for shareholders to


114

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

propose agenda and to nominate director candidates, the

agenda with the opinion of the Board of Directors and

appointment or removal of directors, the remuneration of

minutes of the previous AGM. It also provided explanation

directors, the right to share in the profit, the right to receive

of stipulating conditions and methods of registration,

adequate information, etc.

proxy forms comprised of form A, B, and C (for foreign shareholders that have appointed custodians in Thailand),

Beyond such fundamental rights, the Company endeavors

in accordance with the Ministry of Commerce, together

to provide essential information to shareholders via minor

with the name list of independent directors as shareholders’

shareholders, analysts, and investors’ Company site-visit,

representatives, annual report and sustainability report

website, e-newsletter, etc. The Company arranges the Annual General Meeting of

request forms, and Company’s site-visit forms. >>

Distribute the AGM meeting notices to shareholders not

Shareholders (AGM) every year within four months after the

less than 21 days prior to the meeting. This is to ensure

end of each fiscal year. If there is an urgent need to consider

that the information related to voting decision received

any special matter that may or in connection with the interests

by the shareholders is sufficient, accurate, complete and

of shareholders, which need shareholders’ approval, the

transparent. The information must also be announced in

Board of Directors can call an extraordinary meeting of

the newspapers both Thai and English for three consecutive

shareholders on case by case. In 2014, the Company

days and at least three days prior to the AGM for the

organized AGM on April 2, 2014 at Bangkok International

shareholders to prepare themselves in joining the meeting.

Trade and Exhibition Center (BITEC) with a total attendance of 1,752 shareholders comprising of 1,338 shareholders and

>>

In the event of an emergency to protect the rights and benefits of the Company, notice shall be delivered not

414 representatives by proxy, representing 1,428,208,586 shares or 70 percent of the total issued share capital of the

less than seven days in advance. Information on agenda

Company. The meeting was organized in accordance with

items shall be made available at the Company’s website

the processes and procedures of the AGM Checklist, which

prior to being delivered to shareholders.

prepared by the Thai Investors Association (TIA) as follows: Before the AGM >>

>>

Arranged each shareholder’s meeting at a venue that

Provide an opportunity for shareholders to propose

is convenient, easy to access, and adequate size in

agenda and to nominate director candidates to be elected

Bangkok or its vicinity under good security and set up

in the 2014 AGM, by which the details and procedures are

an emergency plan to increase confidence and security

placed in the Company’s website at least 3 months prior

to all shareholders during the meeting.

to the year ended (from October 1, 2013 to January 31,

>>

Falicitate all shareholders, including major shareholders,

2014). For the fiscal year 2014, none of the shareholders

minor shareholders, and institutional investors, at

has proposed agenda or nominate director candidates

the meeting date. The Company will make registration

for the Board of Directors. >>

On the Date of the AGM

process available two hours prior to the meeting.

Publish the 2014 AGM invitation notice via the Company’s

Furthermore, after this registration period has lapsed,

website for 30 days in advance before the date of the AGM

shareholders who wish to attend the meeting can register

to the shareholders in both Thai and English language.

to attend without losing their rights. The Company shall

The invitation notice comprised of invitation letter, meeting

assign adequate number of officers shall be assigned to


115

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

>>

welcome and check registration documents, as well as

questions, expressing opinions, and making

providing sufficient amount of snacks and beverages for

recommendations at the AGM. The shareholders also

the shareholders.

have rights to participate in the decision of important issues, which may affect the Company, for instance, the

The bar code system was implemented to facilitate the

appointment or removal of directors, the selection of

shareholders’ registration process and counting of vote

nominees to become independent directors, the approval

for accuracy and more convenience. >>

of auditors, the dividend payment, the reduction or addition

For the convenience of voting and ballot counting, the

of capital funds, set or revises rules and regulations, and

Company has prepared separate ballots for each agenda

the approval of memorandum items, etc.

item. Once the voting ends, the ballots are added to

>>

Provide quality assessment of the AGM to use in the

the votes given in proxy forms so that the tallies and

development of the meeting for effectiveness, transparent,

announcement can be undertaken immediately on the

and beneficial to shareholders.

meeting date. >> >>

Around the AGM venue, exhibitions will be put up to

The Company must not deprive the rights of shareholders

display the Company’s key information. An investor

to attend their meetings. All shareholders can exercise

relations corner, managed by investor relations officers,

their rights to attend the entire meetings. The Company

welcomes shareholders and answers their queries.

must provide opportunity for shareholders to raise questions as well as express their opinion independently.

After the AGM >>

>>

with the vote results on the following working day after

independent legal counselors must be at the meeting.

the meeting through Electronic Listed Company Information

Before the meeting, the Chairman of the Board will clarify

Disclosure (ELCID) by notifying SET in the form of a

rules and criteria in relation to the meeting, such as the

newsletter and on the Company’s website.

opening of the meetings, voting procedures, and counting

>>

T h e C o m p a n y m u s t p re p a re t h e m i n u t e s o f t h e shareholder’s meeting and shall notify SET within 14 days

with the Company’s Article of Association.

after the meeting, in accordance with the SET regulations,

The Company has specified director’s interest in the

and disseminate full details of the meeting. This includes

invitation letter and in the AGM. If any directors have

complete and appropriate records of the meeting, voting

particular interest or involved in any agenda, chairman

and questioning process of the shareholders in each

meeting. The directors involved in the interests must not participate in the meeting and must abstain from voting on such matter. The Company allows shareholders to volunteer as witnesses in vote counting and to inquire about the voting. >>

>>

of shareholders’ vote for each session, in accordance

of the meeting must notify the participants prior to the

>>

The Company discloses the resolutions of the AGM along

The Company’s directors, executives, auditors, and

session, along with the allocation of video recordings of the AGM for their acknowledgment in the Company’s website. Consider the recommendations and opinions received from the shareholders in the quality assessment of the AGM to make improvement plan for the following AGM. As a result, Thaioil received the full score of 100 points on the quality

The Company shall support the shareholders to exercise

assessment of the 2014 AGM Checklists, organized by the

their rights in protecting their own interests by asking

Thai Investors Association (TIA).


116

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

Article 2: Equitable Treatment of Shareholders >>

their opinions, ask questions and exercise the rights to

All shareholders are entitled to identical treatment and

elect individual directors. Shareholders vote on every

protection of fundamental rights regardless of their

item using the polling card distributed at the meeting. To

numbers of shares, management status, nationality,

facilitate foreign shareholders, the Company will provide

gender, age, skin color, origin, religious belief, faith,

its staff to translate response to the questions or express

political view, or disability. The Company recognized the

opinions for them.

good corporate governance practice in protecting the rights of the shareholders fairly and equally to bolster the confidence of shareholders and investors alike. The Company provides the opportunity for shareholders to exercise the rights to propose agenda items and qualified

>>

Directors and executives involved in matters on the agenda shall attend the AGM to answer the questions raised by shareholders. The main questions, answers and opinions shall be recorded in the minutes of the meeting for future review by shareholders.

nominees for election as directors in advance during the period specified by the Company at least 3 months

Moreover, the Company established ethical codes on

ahead of the AGM by publishing the procedure through the

maintaining confidential information and the use of inside

SET’s Electronic Listed Company Information Disclosure

information and conflict of interests in the corporate

(ELCID) system and on the Company’s website. The

governance manual which can be downloaded via the

shareholders who wish to propose agenda or nominate

Company’s website.

director candidate must be one single shareholder or several shareholders together hold the Company’s shares at least one percent of total voting rights of the Company.

Article 3: Roles toward the Stakeholders Recognizing stakeholders’ legitimate rights and any agreement with the Company, the Company treats all

>>

Shareholders are entitled to assign proxies to the meeting

stakeholders fairly. The guidelines for compliances related

to cast ballots for them. To this end, they are entitled to

to corporate governance for stakeholders are shown in

receive documents and advice for the purpose, as well

the corporate gover nance manual (downloadable at

as the names of legitimate proxies. Once proxy forms

www.thaioilgroup.com). The following guidelines clearly

have been handed to directors at meetings, proxies are

define work principles for all employees to strictly perform

entitled to participate in the meeting and cast their ballots

on stakeholder engagement. In 2014, the Company operated

like all other shareholders. Shareholders may also

its business in compliance with the plans and activities for

delegate proxies to independent directors, and are entitled

all groups of stakeholders as follows:

to receive complete profiles, data on work experiences, and reports on conflicts of interest for the consideration

Equitable Treatment of Stakeholders

of agenda items from independent directors for their own

Shareholders, Investors, and Analysts

consideration.

The Company, as a representative of the shareholders, is committed to conducting business with transparency, to put

>>

The AGM shall be conducted according to the agenda notified in the notice and it is our policy not to add items to the agenda without advance notice to shareholders.

>>

in place reliable financial and accounting systems, and to deliver optimum shareholder satisfaction. To achieve this, we shall take long-term growth of the Company and reasonable

Adequate time shall be allocated for the meeting and

sustained returns into account. Directors, executives and

equal opportunities provided for shareholders to express

all employees shall perform duties with integrity and make


117

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

decisions in good faith and in fairness to major and minor

of tools and surveyed their satisfaction annually. The outcomes

shareholders alike, as well as for the good of relevant parties.

led to an annual workshop designed to improve customers’

They shall refrain from any activities that could cause conflicts

satisfaction for the information of relevant units and for future

of interest and serve self-interest. Confidential information

improvement. Thaioil also has in place communication about

shall not be divulged to outside parties.

the corporate governance policy, specifically the treatment of customers, and developed a specific website for customers’

This year, the Company regularly communicated its performance outcomes and assorted data with domestic and international investors through various activities, including the annual refinery site-visit for minor shareholders and investors, who met executives to enhance their knowledge

complaints, which served as another channel for customers’ comments and complaints. Such information is linked to the Customer Relationship Management – Voice of Customers (CRM - VOC Management) to accelerate prevention and timely resolution of problems.

and understanding of Company’s businesses; publicized the AGM proceeding video on the Company’s website; quarterly

In addition, the Company jointly developed business plans

analyst meetings on Company’s performance outcomes;

with customers to enable both parties to grow together

quarterly meetings with investors on SET’s Opportunity Day;

in a sustainable way. To this end, customers’ needs are

preparation of the Investor Relations Webpage; electronic

incorporated in investment plan formulation, including the

newsletter for investor relations; oil situation reviews; and

lorry expansion of petroleum product distribution, designed

intelligence about the Company’s industrial status during

to add product delivery efficiency.

key changes and transitions. In addition, the company participated in SET’s annual exhibitions to promote investors’ knowledge, including SET in the City and Money Expo.

Business Partners The Company values equality and integrity of operating its business for utmost benefits, together with our business

Customers

partners by refrain from demanding from, accepting, and

Customer satisfactions shall be achieved by deliver quality

paying improper commercial benefits to business partners.

products which meet their requirements; report the

Stringently, transparently, and equally observe contracts,

Company’s status and performance to shareholders equally,

agreements, and conditions given to business partners. If

regularly, and completely; perform duties with integrity and

conditions cannot be observed, negotiate with business

make decisions in good faith and in fairness to major and

partners well in advance to jointly find reasonable remedies.

minor shareholders alike, as well as for the good of relevant

Improve the Group’s procurement processes, regulations and

parties; refrain from potential conflicts of interest with the

criteria on the appointment of procurement committees so

Company; refrain from seeking undue benefits for oneself

that the general procurement and large projects are

and related parties by exploiting inside information; and

systematic, efficient, suitable to present economic situation,

refrain from unduly disclosing the Company’s confidential

and in compliance with corporate governance principles,

information.

based on good governance, transparency, and accountability.

This year, the Company strictly honored product purchase

This year, the Company developed the Thaioil Group Suppliers

agreements and delivered products with quality matching

Code of Conduct to promote a common understanding

such agreements together with proper certificates to

between the Group and business partners / suppliers in

customers, and allowed customers to witness the calibration

conducting business on the basis of sustainability. To this


118

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

end, it communicated such code along with the anti-corruption

Employees

policy, directions for merchandise procurement management,

Recognizing that employees are the most valuable assets of

the overview and introduction to the use of the e-Procurement

the Company, Thaioil cultivates and develops good working

system, as well as related matters, at the e-Procurement

culture and environment, while promoting teamwork to

Supplier Summit and through business partner relations

bolster employee confidence of career security in working

activities.

for the Company. The following are guidelines to achieving this:

The Company revised Thaioil Group’s hiring/purchasing >>

processes, as well as its regulations and criteria for the

labor laws and regulations, as well as provide safe working

appointment of a price contest panel every year to give

environment, hygienic standards, and treatment of others

the processes transparency, with a suitable audit and

based on equality and fairness

checks-and-balances system. That way, one can be sure that all Thaioil Group’s business partners will receive fair and equal

Strictly comply with the international human rights principle,

>>

Recruitment, selection, and hiring are to be based on

treatment. The Company also developed the e-Procurement

fairness and equal opportunities to all applicants, with

system for greater business flexibility and efficiency of the

priority given to knowledgeable, competent, experienced,

selection process, while making it safer for data on

and righteous persons for a given position, job description,

merchandise selection and services.

and attitude compatible with the Company’s corporate values

In order to avoid and prevent factor that may lead to the >>

contrary to the Company’s policy and in compliance with

Provide fair and proper compensation in line with the knowledge, ability, responsibility, and performance of

the customers and suppliers on the basis of equality and

each person

integrity, the Company has distributed a conforming letter to customers and business partners for their cooperation

>>

and in good faith, while relying on their knowledge, ability,

to not offering gifts that are high-value as well as the

suitability, and behavior

entertainment or hospitality of any kind to Thaioil Group’s employees during the New Year festival.

Promote, transfer, reward, and punish employees fairly

>>

Treat employees fairly and value their development, knowledge, and competency transfer through extensive

Creditors

and regular opportunities given to them

The Company stringently observes contracts, agreements, and conditions given to creditors and consistently reports

>>

in a fair manner

the Company’s financial status with integrity, accuracy, and promptly to creditors. If conditions cannot be observed,

>>

>>

to ensure that all creditors are equally and fairly informed.

Treat employees politely, as individuals, and with respect for human dignity

In its treatment of creditors, the Company has appointed officers directly responsible for communicating with creditors

Avoid unfair practices that could disrupt employees’ job security

negotiate with business partners well in advance to jointly find remedies and prevent damage.

Pay attention to the views and comments of all employees

>>

Provide channel for report or complaint any ethical and illegal behavior


119

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

>>

>>

Promote employees’ understanding of the code of conduct

affecting communities. Examine causes of each complaint,

and roles to promote compliance with the code throughout

take corrective actions, and inform complainants in due

the Company

time to promote mutual interests between communities

Promote employees’ participation in defining business

and the Company for sustainable co-existence

directions and in remedying problems for units in question

>>

>>

Promote educational and environmental activities and

and the Company as a whole

c o n s t a n t l y c u l t i v a t e a n a w a re n e s s o f s o c i a l a n d

Put in place channels for whistle-blowing concerning

environmental responsibility in the Company and among

laws, public regulations, corporate governance, code of

its workforce

conduct, policies, and Company’s regulations, as well

>>

as implied corrupt practices. Protect whistle-blowers,

Cooperate and ensure strict compliance with the laws and relevant rules

complainants, and related parties from negative impacts of their actions.

>>

Value community and social activities with a focus on the development of society, communities, the environment,

This year, the Company executed its human resource

and constructive ways of nurturing and conservation of

administration plan to ensure that employees are ready,

natural resources, notably for communities around the

contented, and capable of achieving exceptional

company’s sites, as well as support public service

p e r f o r m a n c e s f o r t h e C o m p a n y, a s d e t a i l e d u n d e r

activities, including medical care and public health,

Organizational Management, page 58.

community members’ education, sports, and promotion of local cultures with due regard for suitability and

Communities, Society, and Environment

sustainable benefits to society and communities

Take into consideration for the safety of society, environment, and quality of life of the public, the Company recognizes the

>>

Institute a complaint-filing system for matters potentially

importance of preserving natural resources to pass on to

impacting communities; probe causes, amend situations,

later generations while promote natural resources efficiency

and inform complainants about the Company’s actions

to achieve sustainable development. This can be realized

in due time

by following these guidelines: >> >>

Utilization of natural resources shall take into account options with the minimum damage to the societies, environment, quality of life of the public, and refrain from

Run business under applicable standards of quality, security, safety, occupational health, the environment, and energy management, while encouraging efficient energy conservation for the benefit of future generations.

harming natural resources and environment more than allowed by the law >>

Promote conservation of natural resources for the sake of future generations

This year, the Company ran various community relations projects around the refinery, including those concerning public health, education, culture, and the environment through the Thaioil Group’s Health and Learning Center for

>>

Refrain from supporting activities that harm or threaten society or morality, or promote vices

>>

Communities, located in Sriracha District, Chonburi Province. Initiated this year and under feasibility studies are the Khao

Listen to communities’ comments and suggestions and

Phubai Ecology Improvement and the Marine Nursery

put in place a grievance system for matters potentially

projects, among others.


120

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

In addition, the Company has applied energy knowhow, skills,

organizations in providing information for the benefit of the

and experience to social and national development through

country and the public.

a variety of projects, including the “Ban Mae Jo hydropower project,” Mae Taeng District, Chiang Mai Province, which is an energy development project designed to enhance power security for communities, and contains an ecotourism learning center, as well as chemical-free agricultural promotion to continually upgrade lives in communities. The project on biogas from rubber production and household waste and promoting toxin-free homegrown vegetation (phase 2) at Mak Noi Island, Phang-Nga Province, promotes chemical-free vegetation for community hygiene in conjunction with Thaksin University, Phatthalung Campus, to upgrade life and living conditions, while establishing a “prototype island for energy-sustainable community” with a biogas system for the entire island and integrated energy consumption;

As for the treatment of government agencies and related entities, the Company has regularly undertaken compatibility assessment of applicable legislation and monitoring of new law enforcement in parallel with the cultivation of awareness of compliance with the law among its employees. Also, upon requests, it has provided cooperation in the sharing of business knowledge and experience. Competitors The Company complies with the rules of fair competition and treat business competitors fairly for mutually fair returns. Also, refrain from dishonestly or improperly seeking confidential information of business competitors and refrain from defaming business competitors through slander.

the “Building Canals, Building Humans (phase 3)” management project for sustainable economy in Buriram Province

In addition, to encourage equal treatment of stakeholders,

establishes an agricultural water source under the Sufficiency

the Company has defined applicable policies and codes of

Economy principles, promotes community leaders’ skills in

conduct, including a policy on quality, security, safety,

water resource management and agricultural production

occupational health, environment, energy management, and

planning, and improves their project management skills in

social responsibility; codes of conduct on respect for laws

project planning, budget assessment, financial administration,

and international human rights and for respect of intellectual

construction supervision, among others.

property rights or copyrights, among others. These are downloadable from the Company’s website.

Government Authorities and Associated Organizations Strictly comply with legal requirements on environment,

Measures against Corruption

safety, labor, tax and accounting, as well as government

Thaioil has business code of conduct principles including

announcements applicable to conducting the Company’s

conflict of interests; maintaining confidential information

business. Employees at every level must study and

and the use of inside information; giving or acceptance of

understand laws relating to their work and never violate

presents, properties, or other benefits, etc. Thaioil’s code

such laws. Supervisors shall make available relevant laws

of conduct prescribes that employees are prohibited from

to use as reference and shall continually monitor changes.

soliciting or accepting any advantage from third parties

Moreover, employees shall have easy access to data. The

that may impair their objectivity or weaken their ability to

Company shall instill in employees at every level responsibility

promote the best interest of the Company. Employees shall

for constant compliance with laws, rules and Company’s

refrain from offering advantages to outside persons as a

regulations. Good relations shall also be fostered through

motive for him/her to do, or refrain from doing any illegal or

cooperation with related government units and associated

wrongful act that may lead to seek benefits for themselves


121

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

or their families. Further detail is disclosed in the corporate

principles and code of conduct on a par with international

governance manual, which can be downloaded in the

standards, to bolster confidence among all stakeholders and

Company’s website.

promote its own sustainability. The Company is aware that corruption is a major obstacle to objective achievement and

Other than the codes, in 2010, Thaioil joined the project on Collective Action Coalition against Corruption in Private Sector (CAC). The coalition was initiated by the IOD, the Thai Chamber of Commerce, the Joint Foreign Chambers of

is also a problem to national country’s economic and social development. Therefore, in 2010, the Company signed its commitment to joining the “Private Sector Collective Action Coalition against Corruption”.

Commerce in Thailand, the Thai Listed Companies Association, the Thai Bankers Association, and the Federation of Thai

To achieve the objectives, the company defined its

Industries commerce. The project was also supported by

Anti-Corruption Policy, as well as roles, responsibilities,

the government and the Office of National Anti-Corruption

guidelines, and measures as follows:

Commission. Definition of the Anti-Corruption Policy In 2012, Thaioil joined the membership of the United Nations

Corruption means any action, whether offering, promising,

Global Compact (UNGC), which enabled it to apply the ten

soliciting, demanding, giving or accepting assets or other

UNGC principles, which are internationally recognized in

benefits to government officials or other persons in business

the promotion of good governance on human rights, labor,

dealing with the Company, whether directly or indirectly, as a

environment, and anti-corruption in its business operation.

motive for them to do or refrain from doing any act to acquire

In 2013, Thaioil defined an Anti-Corruption Policy by assigning definitions, roles, duties, responsibilities, guidelines, implementing measures of the supervision and control of

or keep benefits that are unsuitable to the business, except as allowed by the laws, rules, regulations, local customs or tradition, or business customs.

corruption in the organization. This was to show its concrete

Political Contribution means assistance, whether in cash

commitment to conducting business based on fairness,

or in-kind, to support political activities such as giving of

integrity, transparency, responsibility to society and all

objects or services, advertisement on the promotion or

stakeholders in compliance with Thaioil’s corporate governance

support of political parties, purchase of tickets to attend

principles and code of business conduct. Such policy has

fund-raising sessions, or donation to organizations close

been approved by the Corporate Governance Committee

to political parties.

and endorsed by the Board of Directors. Thaioil has communicated the policy to all employees through circulars

Anti-Corruption Policy

and internal magazines and sent policy notifications to

The Board of Directors (the Board), the management, and

customers and business partners, as well as announcing

employees must not corrupt or accept corruption of all forms

the policy in its website for the interested public.

in any circumstances, covering the business of the Company

The company’s anti-corruption policy is as follows:

in every country and in every relevant agency. The Company defines guidelines, operating measures, and roles and duties

Anti-Corruption Policy

of responsible persons, as well as regularly monitoring and

The Company is committed to basing business on fairness,

reviewing the implementation of the anti-corruption policy in

integrity, transparency, responsibility to society and all

compliance with changes in businesses, rules, regulations,

stakeholders, in compliance with its corporate governance

and relevant laws.


122

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

Roles and Responsibilities

ANNUAL REPORT 2014

2. In dealing with major corruption risks, the Company

Apart from the strict implementation of the policies, guidelines,

ensures that directors, the management, and employees

and measures, the Company defines the roles and duties of

cautiously perform the following duties:

the Board, Board-Committees, and Management as follows: 2.1 Political Contribution - The Company’s policy is 1. The Board of Directors must define policies, supervise, follow up, as well as allocating sufficient and suitable resources to ensure that the Company meets the objective of implementing the anti-corruption policy.

politically neutral, with no support or action that supports political parties, whether directly or indirectly, as well as the use of the Company’s resources in activities that cause the Company to lose its political

2. The Corporate Governance Committee must review the policies as necessary in line with changes in businesses,

neutrality and/or sustain damage by participating in such activities.

rules, regulations, and relevant laws, approve any improvement or modification before submitting it to the

2.2 Charitable Contribution and Sponsorship - The

Board for approval; as well as providing comments and

Company’s policy is to control charitable contributions

recommendations that benefit the management in the

and sponsorships in various forms to ensure that the

preparation of operating plans and the implementation

activities will not lead to corruption. The Company sets

of the measures.

up procedures and control that are clear, concise,

3. The Audit Committee must monitor the operation of the Company in line with anti-corruption measures, including

efficient, and able to check and follow documents and proofs.

financial reports, internal control system, and internal audit to ensure that the operation of various departments

2.3 Gifts, Hospitality, and Expenses - The Company

are efficient, lawful, and in compliance with ethical rules,

determines that exchanging gifts and entertainment

regulations, and standards.

must be suitably done according to tradition but

4. The Management must implement the policies, support resources, communicate and encourage all employees and all relevant persons to understand the policies, guidelines, and measures, encourage and support the Company’s subsidiaries to apply the anti-corruption policy and measures as appropriate, implement the views and recommendations of the Board and the Board-Committees, review the suitability of various systems and measures, as well as reporting to the Board and/or to the Board-Committees accordingly. Implementation

within reasonable value. They must not induce to act or refrain from acting that may lead to malfeasance and corruption. Measures 1. The Board, the management, and employees must comply with the anti-corruption policy and measures, the Company’s corporate governance principles and code of business conduct, by not involving in corruption, whether directly or indirectly. 2. Employees should not neglect or ignore, or when they

1. In implementing the policies, refer to the guidelines set

face or doubt any act that is considered corruption by

by the Company in the corporate governance manual and

notifying supervisors or responsible persons or through

code of business conduct, as well as rules, regulations,

suitable report channels and cooperate in the fact-finding

and relevant manuals on business operation.

investigation stipulated by the Company’s regulations.


123

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

3. The Company will provide fairness and protection of

9. The Company sets up a Corporate Authorization

employees who refuse or inform about the corruption

Procedure that is clear, concise, efficient, transparent,

relevant to the Company’s activities, by not demoting,

and open to scrutiny.

punishing, or causing negative impacts. The Company will strictly provide protection to the complainant or

10. The Company sets up an internal control system

the person who cooperates in reporting corruption as

covering finance, accounting, data entry, as well as

defined in the policy and personnel guidelines and/or

other organizational processes, which is relevant to

the Company’s complaint and whistle-blowing measures.

anti-corruption measures. The Company also ensures that internal control findings are communicated to

4. Corrupt persons violate the Company’s code of conduct

responsible personnel.

and must face punishment under the Company’s rules and may also face prosecution if the action violates the law.

11. The Company sets up an internal audit system covering major activities, including commercial operation, and procurement to ensure that the system meets the

5. The Company communicates its anti-corruption policy

objectives, as well as monitoring the operation so that

and measures, including channels of whistle-blowing, complaint or recommendations within the Company through various means such as orientation of new directors and employees, the intranet, or newsletter to forge understanding in the implementation of the policy. 6. The Company communicates anti-corruption policy

it complies with rules, work practices, regulations, and, finally, provide recommendations on the improvement of processes for greater efficiency. To ensure their readiness before undergoing self-assessment for anti-corruption measures, the Company instructed

and measures, including channels of whistle-blowing,

its related directors and employees to join a seminar on

complaint, or recommendations to the public and

self-assessment guidelines and enroll in the Anti-Corruption

stakeholders through various means such as the

for Executive Program (ACEP) and the Anti-Corruption: The

Company’s website or annual report.

Practical Guide (ACPG) courses, both organized by IOD.

7. The Company sets up risk management on anti-corruption

This year, the Company developed a self-assessment

by assessing and ranking risks, and defining suitable

form for anti-corruption measures, which accompanies

measures, as well as following up on the implemented

supporting evidence related to business policy, measures

measures.

and procedures, and its internal control system. All documents were submitted to the CAC panel as part of Thaioil’s

8. The Company sets up personnel management processes to reflect its commitment to the anti-corruption policy and measures, from the selection of personnel, training, performance assessment, compensation, promotion, to an organizational structure with suitable division of duties for checks and balances, as well as ensuring sufficient and suitable skilled resources and personnel to implement the policy.

application for CAC membership. The Company earned such membership on April 4 this year, a proof of its commitment to transparent business through continual upgrading of its work processes, which promotes Thaioil’s good image and confidence among stakeholders.


124

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

Guidelines and Enforcement

that are affected or potentially affected by the Company’s

The Company has defined the duties and responsibilities

business or conduct of its directors, executives, or employees

for directors, the management, and all employees to

resulting from law-breaking or violation of the code of

acknowledge and comply with the policies and terms of this

conduct, as well as suspected corrupt practices. This year,

manual. All executives are to supervise, take responsibility

the Company modified the measures for complaints and

for, and seriously take the promotion of their understanding

whistle-blowing for clarity in receiving them and for greater

and strict compliance with this manual.

confidence on the part of complainants and whistle-blowers spelled out in their protection measures, as well as protection

The Company is to stringently obey the law while refraining

of related parties.

from violating these principles. If directors, the management, and employees violate these principles, they will face strict disciplinary punishment; if it is suspected that they have violated any law, regulation, rule, and requirement lay down by the public sector, they will be handed to public officials for prosecution. If employees find it difficult to decide on any given matter or deal with any portion of the code of conduct not explicitly stated in the Company’s code of conduct, they should ask themselves the following questions: 1) Is this action against the law? 2) Is this action against a company policy, its code of

Stakeholders, employees, related officers, or external parties that come across or are aware of clues, as well as those affected by Company’s business or by the job performances of Thaioil directors, executives, and employees in the violation of laws, government regulations, corporate governance policy, the code of conduct, Company’s policies or regulations, or suspicious acts, can file complaints. Thaioil encourages complainants to identify themselves and provide adequate evidence. Complainants can file their cases by clearly spelling out “Confidential” through the following channels:

conduct, or its image? 3) Is this action going to severely affect the company’s stakeholders? 4) Is this action socially acceptable and disclosable?

Chairman of the Board / Chairman of the Corporate Governance Committee / Chairman of the Audit Committee / Chief Executive Officer / Company Secretary

If employees detect violation of the law or the corporate

Thai Oil Public Company Limited

governance principles, or both, they are to inform the

555/1 Energy Complex Building A, 11 th Floor

channels under the whistle-blowing measures about it, and

Vibhavadi Rangsit Road, Chatuchak, Chatuchak,

t h e C o m p a n y w i l l b e g i n i t s p ro b e , w h i l e p ro t e c t i n g

Bangkok 10900

whistle-blowers. cgcoordinate@thaioilgroup.com Whistle-Blowing Measures and Whistle-Blower Protection

(The Corporate Governance Manager will acknowledge

Mechanism

receipt of the matter and duly forward it to responsible

The Company has put in place complaint-making and

parties.)

whistle-blowing channels, covering complaint-filing, verification, and summary of findings, together with protection of the complainants and related parties. The purpose is to handle complaints, comments, or suggestions from stakeholders

+66(0)-2797-2900 or +66(0)-2797-2999 or +66(0)-2299-0000 ext. 7440-7442 +66(0)-2797-2973


125

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

Thaioil has clearly defined complaint-making and

Company will punish them under its regulations or the law,

whistle-blowing processes, to be publicized in the Corporate

or both, as seen fit.

Governance and Code of Conduct Manual (Revision 4) and on the Company’s website, with the following procedure:

This year, no complaint was filed about the Company’s non-compliance with the law. No fine, non-cash liability, or

1. Violations of personnel aspects of Company’s policies and

corrupt practice case was reported.

procedures should be forwarded to the Human Resources Manager

Article 4: Disclosure and Transparency The Company shall discloses all key information, including

2. Violations of laws, regulations, company policy and principles of corporate governance, code of conduct, or regulations should be forwarded to the Company Secretary

externally audited financial information prepared under generally accepted accounting standards, non-financial information, and related information in an accurate, complete,

3. Dubious acts for unlawful gains for oneself or other parties,

timely, and transparent way through readily accessible

including embezzlement, corrupt practices, and fraud

channels that are fair and credible in both Thai and English.

should be forwarded to the Audit Committee or the Corporate Internal System Audit Manager

Disclosure Information of Board of Directors and Executive Management Remuneration Fee and Shareholding

4. If the matter under (1), (2), or (3) is complicated or involves several units, it should be forwarded to the CEO/President, who will appoint an investigation committee

Information of the Board of Directors and executive management remuneration fee and shareholding must be reported in the Annual Registration Statement (Form 56-1)

5. Then this should be forwarded to the Corporate Governance

and Annual Report (Form 56-2). Under Article 59 of the

Manager for complaint registration and information

Securities and Securities Exchange Act, directors and

recording for progress follow-up.

executives must report their share portfolios with each purchase, sale, or transfer of shares to SEC. In addition,

Note that if a violation is proved valid, the guilty party is subject to the Company’s disciplinary measures or punishment by law if the violation is unlawful, or both.

the Company’s key guideline is to promote the oversight of the use of inside information. The Company issued reminders for directors and executives to refrain from buying,

Protection of Complainants, Whistle-Blowers, and Related

selling, or transferring their shares at least a month ahead

Parties

of performance report submission to SET for each quarter.

Complainants or whistle-blowers are to be suitably and fairly protected by the Company, which implies no change in job titles, job nature, workplaces, job relief, threats, job harassment, dismissal, or unfair acts. The Company will keep their complaints confidential and not disclose them to unrelated parties except when required by law.

The Company also set policy for directors to report each purchase, sale, or transfer of shares to the Board at each meeting. In addition, directors and executives must report changes in their vested interests to the Company every quarter, and update their reports every year. Such information is to be kept within the Company to conform to the Capital

Those with knowledge of complaints or related information

Market Supervisory Board’s announcement, Tor Jor 2/2009

must maintain confidentiality and not disclose it except

in regards to the report on vested interests of directors,

when required by law. If this is intentionally violated, the

executives, and related parties.


126

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

Disclosure Information of the Company

ANNUAL REPORT 2014

>>

The Company shall disclose information on material matters regarding the Company, including financial reports,

About Thaioil comprises of visions, missions, business and products, organization charts, etc.

>>

non-financial information and other information as stipulated

Corporate Gover nance comprises of policies and p r i n c i p l e s , c o d e o f c o n d u c t , B o a rd o f D i re c t o r s ,

by SET and SEC that are accurate, clear, complete, easy

Board-Committees, Management, Board Charters, etc.

to understand, transparent, adequate, reliable and timely, and which have been screened according to prescribed

>>

stock information, shareholder information, etc.

procedures. The Company disclosed information to ensure equitable access by shareholders in the following channels: >>

SET and SEC’s Community Portal system

>>

Company’s website at www.thaioilgroup.com

>>

Annual Registration Statement (Form 56-1) and Annual

Investor Relations comprises of financial information,

>>

Corporate Social Responsibility comprises of policies, activities, communication channels, etc.

>>

Corporate News comprises of executives in the news, advertisements, articles from the CEO/President, etc.

Report (Form 56-2) >>

Public channels such as newspapers, magazines, television, and the Company’s journal

Use of Inside / Confidential Information The Company has provided the responsibility of the Board of Directors to report on financial statements along with the auditors’ report in the annual report, as well as taking

>>

Company’s site visit and analysts meetings

>>

Road shows for both domestic and overseas investors

Employees must not apply the Company’s confidential

>>

Annual exhibition such as SET in the City and Money

information for personal or others’ gains. They should maintain

Expo

inside information and sensitive documents that could lead

preventative measures on the use of confidential information.

to undue exploitation for themselves, their families, or their >>

Invitation to the AGM via post

>>

Preparation of e-news to report on quarterly performance

prices and the Company’s proprietary commercial secrets,

and announcement via the Company’s website

formula, and inventions. Those who disclose important

Press conferences on the Company’s performance

information and news to outsiders without approval from the

outcomes and financial standing, together with its business

CEO/President shall be subject to disciplinary action according

plans, key projects, state of the industry, and competition

to Company’s procedures and may face legal action.

associates, including any information influencing stock

>>

outlooks. Two press conferences were held this year. Investor Relations Information Disclose in the Company’s Website

Thaioil attaches great importance to investor relations which

To ensure that the shareholders, investors, and interested

is performed duties with utmost responsibility, integrity, and

persons can quickly search and retrieve the Company’s public

dedication on disclosure of correct, reliable and adequate

information, the Company provided the following information

Company information to investors, analysts and other related

in both Thai and English via Company’s website.

parties in a fair, transparent and comprehensive manner.


127

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

The Company has set up the Investor Relations (IR)

Investor Relations

Department as a focal point in conducting proactive investor

Thai Oil Public Company Limited

relations activities, according to best practices of leading

555/1 Energy Complex Building A, 11 th floor

international organizations, to promote effective communication

Vibhavadi Rangsit Road, Chatuchak, Chatuchak,

channels with investors, analysts and other related parties

Bangkok 10900

through various channels, such as

ir@thaioilgroup.com

>>

Organize analyst meetings quarterly

>>

Participate in the SET’s Opportunity Day to report on the

+66(0)-2797-2961 (Direct) or +66(0)-2797-2999 or +66(0)-2299-0000 ext. 7370, 7372-4

result of performance quarterly >>

+66(0)-2797-2976

Set up the IR Cor ner in the 2014 AGM to provide information and response to the shareholders’ enquiries

Article 5: Board Responsibilities The Board of Directors of the Company has a significant role

>>

>>

Provide shareholders and institutional investors to visit

as a representative of the shareholders in establishing and

the refinery and meet business executives in order to

reviewing vision, mission, strategic plans, and budget for the

generate understandings in the business of the Company

management to achieve its objectives as planned and in line

Participate in annual exhibition organized by SET in providing educate and promoting knowledge to investors in Money Expo and SET in the City

with rules and regulations with utmost integrity. Appointed by the shareholders in a transparent process, the Board must consist of directors, who have knowledge, expertise, and experience in matters of benefit to the Company and

>>

Publish the TOP-IR e-newsletter (Thaioil’s quarterly

must be responsible to the shareholders for performing

journal) to report on the Company’s operating results, oil

with integrity and freely expressing views, while keeping

analysis, social responsibility and corporate governance

themselves updated for the Company’s best interests and

aspects of the Company through its website quarterly

fairness to shareholders. Directors must devote reasonable periods of time to their assignments. They should also exert

The IR Department shall report on the operations of investor

leadership, command visionary thinking, decide matters

relations to the Board of Directors at least once a year.

freely, and ensure work systems that can ensure legal and

Interested parties can request this information from the IR

ethical activities. The Board must be free of the management

Department via the following channels:

through a clearly defined separation of responsibilities. The structure of the Board, consisting of the composition and qualifications of directors, their nomination procedures, qualifications of independent directors, nomination and selection of the executive officer, is found under the Directors and Executive Director Nomination Section on page 109-110.


128

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

Board Meetings

regulations, and shareholders’ resolutions. An approval

Board meetings are scheduled in advance so that directors

framework has been clearly defined for the Board and

can schedule themselves to attend. In consultation with the

the management on various matters, including personnel

CEO/President, Chairman of the Board must endorse each

administration, finance, and accounting.

meeting and its agenda. Other significant matters proposed by directors are also considered. The Company is responsible

In addition, the Board endorses the Company’s vision, missions,

for preparing and delivering the meeting agenda and relevant

and strategies through the annual Strategic Thinking Session

documents to all directors well in advance. Given adequate

(STS), designed to enable the Board and senior executives

preparation time, directors must investigate and make sound

to jointly review Thaioil Group’s short-term and long-term

decisions.

strategic plans for alignment with the business directions, prevailing circumstances, and outlooks. They also provide

The Company’s regulations call for the board to meet at least once a quarter, with at least half of the total board in attendance to make a quorum, with additional meetings as

comments and approve the annual business plans and budgets, together with Thaioil Group’s key business directions and policies.

necessary. In 2014, the Company managed a total of 13 Board of Directors’ Meetings, one independent directors meeting, and one directors meeting with the absence of executive directors without the management. Meeting invitations are delivered to directors at least seven days prior to meeting date to give them enough time to study, deliberate, make sound decisions on all agenda items, and schedule themselves properly to attend each meeting, as well as protect the rights and benefits of the Company. The Company encourages the directors to independently and openly express their opinions during the meeting. Minutes of Board meetings, including its meeting outcomes and the Board’s views, must be made clear for future reference. Senior management team members should attend Board

Remuneration of Directors It is the Company’s policy to compensate directors at reasonable levels to motivate and retain quality directors, or at levels comparable to industrial practices. Remuneration is linked to the director’s performance and responsibility as well as the Company’s performance and benefits to the shareholders. Directors tasked with greater responsibilities are paid more for such extra responsibilities. Chairman may likewise receive higher compensation than directors. The Nomination and Remuneration Committee sets the remuneration principles, payment method, and reports the nomination and remuneration performance to the Board of Directors for approval at the AGM.

meetings to provide additional relevant information and allow the Board to get to know them, which will be useful for their

The details on remuneration of directors for the year 2014

review of succession plans.

can be found in Assets and Shareholders Information and Management Structure on page 80.

This year, the Board revised the guidelines for deliberation of agenda items concerning directors with vested interests for Board meetings so that suitable guidelines compatible with corporate governance principles may be in force.

Board’s Performance Assessment The annual performance assessment is done in three steps, namely:

Board Approval Authority

1) Individual Director Assessment (Self-Assessment)

The Board is authorized to approve the Company’s various

2) Board and Board-Committees Assessment and

businesses under the scope given by law, Company’s

3) Peer Assessment


129

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

ANNUAL REPORT 2014

The Company’s new appraisal form covers additional significant

Comparison of the Performance

criteria as follows:

Assessment of the Board of Directors

(%)

1) Board Policy

Form 1 : Individual Director Assessment

98

Excellent

97

Excellent

98

Excellent

2) Board Composition and Qualification 3) Board Meeting

2014

(Self-Assessment) Form 2 : Board and Board-Committees

4) Practices, Roles, Duties and Responsibilities of the Board, which consist of preparedness of the Board, the risk management and internal control, handling of conflicts of

Rating

Assessment : Corporate Governance Committee Assessment

interest, financial control and monitoring, selection process,

: Audit Committee Assessment

99

Excellent

compensation process, and performance appraisal.

: Nomination and Remuneration

98

Excellent

98

Excellent

99

Excellent

The Board assigns the Corporate Governance Committee to endorse such forms annually to ensure that they are complete and align with prevailing circumstances. This year, the Corporate Governance Committee endorsed the disclosure of assessment outcomes of the four committees in the annual report. It has also amended the assessment

Committee Assessment : Risk Management Committee Assessment Form 3 : Peer Assessment The company randomly selected assessors for each of the directors

forms for the entire Board and the committees for clarity, encompassing the performance of the committees and their

The overall result of the 2014 Board’s assessment indicates

mandates specified in their charters so as to conform to the

an average rating of “excellent” at the score of 98%.

assessment criteria for the Corporate Governance Report of IOD and that for the ASEAN CG Scorecard.

The Company must present the results and comments of the directors in each category to the Corporate Governance

The criteria for the evaluation represent the percentage in

Committee and the Board of Directors to form the basis

each article as follows:

for improving the performance of the Board in the future.

Over 85%

=

Excellent

The CEO/President also participate in explaining his

Over 75%

=

Very Good

expectations for support from the Board.

Over 65%

=

Good

Over 50%

=

Satisfactory

Under 50%

=

Poor

Chief Executive Officer and President’s Performance Assessment and Remuneration The Nomination and Remuneration Committee, in charge of

The 2014 Performance Assessment of the Board of Directors

the annual performance assessment of the CEO/President,

can be summarized as follows:

must forward the assessment outcome to the Board for endorsement. Therefore, the performance assessment of the CEO/President is considered as confidential information and cannot be disclosed. The performance assessment for the CEO/President has 3 parts as follows:


130

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

Part 1 - Corporate Key Performance Indicator (KPI) Achievements

Development of Directors and Executives

Part 2 - Leadership Competency

The Company has promoted and provided support to

Part 3 - Efficiency on Budget and Project Management

training and education on corporate governance to directors, committee members, executives, the company secretary,

The performance appraisal outcome, dictating the pay rise for the CEO/President, is presented to the Board for further approval. However, the outcome of this assessment is confidential and cannot be disclosed.

and others as part of continuous operational development. The Company also has a continuing development program for executives to groom them for internal rotation, ranging from section, division, to department managers, and for

The CEO/President remuneration is linked to his or her

succession for the CEO/President and assistant executive

performance, responsibilities, Company’s performance,

vice presidents upward through capability assessment of

and benefits produced for the shareholders, the Company’s

senior executives as well as put a mentoring program in

policy is to make such pay attractive and on a par with

place to groom department managers upward and groom

peer companies of the same industry. The Nomination

senior executives for succession. Moreover, the GLDP

and Remuneration Committee appraises the CEO/President

(Group Leadership Development Program) of PTT was

annual performance against the goals previously set and

designed to undergo individual assessment of competency,

agreed with him or her. These goals include financial

readiness, and strengths/weaknesses conducted by a

performance, operating performance, long-term strategic

third-party assessor. It also develops individual development

objectives, and executive development performance. The

plans for executives.

committee then recommends its findings to the Board for endorsement, and the Board Chairman then informs the CEO/President about the decision.

In summary, in 2014, Thaioil complied with all elements of the corporate governance policy for listed companies as required by SET except for the following points. First, cumulative

Orientation for New Directors

voting: Thaioil’s Regulation, Section 5, Item 17, says one

The Company prepared orientation documents for new

share carries one vote, and each shareholder may choose to

directors to provide information including business struc-

exercise all of his or her votes for one or more directors, but

tures, strategic plans, corporate governance policy and

may not divide his or her votes for any preferred candidate.

framework, code of conduct, etc. This information will

Second, the number of directors: Under the CG principles,

be useful for their job performance and staged orienta-

the Board of Directors consists of 5-12 directors, whereas

tion to introduce its business and business directions for

as of December 31 this year, Thaioil’s Board consisted of 14

new directors. The CEO/President along with other senior

directors. This followed Thaioil Regulation, Section 5, Item

executives will provide business-related information that is

16, which says the Board is to contain no less than five and

beneficial to the performance of the directors. Moreover,

no more than 15 directors to enable the Board to command

the Company encourages directors to undergo IOD training

a proper size for its complexity. The Board should be made

courses to support and promote their job performance.

up of competent directors with extensive credibility, while they should be diverse in background, including industrial, finance and accounting, business, management, strategic, legal, and good governance, among others.


Director

Director / Member of the Risk Management Committee and Chief Executive Officer and President

Mr. Chansin Treenuchagron

Mr. Atikom Terbsiri

DCP 158/2012

Independent Director and Chairman of the Audit Committee

Independent Director and Chairman of the Nomination and Remuneration Committee

1 Mr. Apisit Rujikeatkamjorn

2 Mr. Wisan Wuthisaksilp

Directors who completed the term at the AGM 2014 (April 2 , 2014)

Member of the Risk Management Committee (Resigned December 31, 2014)

DCP 125/2009

DCP 166/2012

DCP 82/2006

Independent Director and Member of the Nomination and Remuneration Committee (Resigned September 1, 2014)

5 Gen. Trisak Indararusmi

DCP 158/2012

7 Mr. Veerasak Kositpaisal

Independent Director and Member of the Corporate Governance Committee (Resigned August 29, 2014)

4 Pol.Gen. Adul Sangsingkeo

DCP 176/2013

Director (Resigned September 1, 2014)

3 Mr. Somkeirt Hudthagosol

DCP 155/2012

DCP 115/2009 DCP 85/2007 DCP 125/2009

DCP 18/2002

DCP 91/2007

DCP 80/2006

DCP 129/2010

DCP 108/2008

DAP 27/2004

DAP 93/2011

DAP 52/2006

DAP 73/2008

DAP 16/2004

DAP 60/2006 DAP 40/2005

DAP 64/2007

Director Accreditation Program (DAP)

ACP 22/2008

ACP 40/2012

ACP 22/2008

ACP 37/2011 ACP 39/2012

ACP 32/2010 ACP 17/2007

Audit Committee Program (ACP)

RCC 14/2012

RCC 12/2011

Role of the Compensation Committee (RCC)

RNG 3/2012

RNG 3/2012

Role of the Nomination and Governance Committee (RNG)

RCP 26/2011

RCP 21/2009

RCP 28/2012

Role of the Chairman Program (RCP)

FSD 6/2009

FSD 17/2012

FSD 15/2012

FSD12/2011

FSD 10/2010

Financial Statements for Directors (FSD)

FND 24/2005 UFS 5/2006

FND 30/2006

AACP 16/2014

ACEP 10/2014

AACP 9/2012 SFE 14/2012 MFR 16/2012 MFM 8/2012 MIA 13/2012 MIR 13/2012 HRP 1/2012 HMS 1/2012

CDC 6/2012

FND 30/2006

UFS 8/2007

FND 7/2003 UFS 1/2006 DCP Refresher 1/2008 FGP 4/2012 DCP-Refresher 2006 FND 28/2006 FGP 4/2012 ACEP 10/2104 ACCP 10/2014

Others

ANNUAL REPORT 2014

6 Ms. Chanatip Weerasubpong Independent Director and Member of the Audit Committee Resigned (September 1, 2014)

Independent Director and Member of the Audit Committee (Resigned September 1, 2014)

2 Mr. Tanawat Ampunant

Directors who resigned during the year 2014 1 Mr. Norkun Sitthiphong Director and Chairman of the Board (Resigned June 16, 2014)

13 14

Director and Member of the Risk Management Committee

Director and Member of the Corporate Governance Committee

9 Mr. Yongyut Jantararotai

12 Mr. Twarath Sutabutr

Independent Director and Chairman of the Corporate Governance Committee and Member of the Nomination and Remuneration Committee

8 Mr.Thosaporn Sirisumphand

Independent Director and Chairman of the Risk Management Committee

Director and Member of the Nomination and Remuneration Committee

7 Mr. Nuttachat Charuchinda

11 Mr. Apisak Tantivorawong

Independent Director and Member of the Nomination and Remuneration Committee

6 Mr. Thaworn Phanichaphan

Independent Director and Member of the Corporate Governance Committee

Independent Director and Chairman of the Nomination and Remuneration Committee

5 Gen. Jiradej Mokkhasmit

10 Mr.Praipol Koomsup

Independent Director and Member of the Audit Committee

4 Ms. Chularat Suteethorn

DCP 12/2002 DCP 72/2006

Independent Director and Member of the Audit Committee

3 Mr. Suvit Maesincee

DCP 35/2003

Independent Director and Chairman of the Audit Committee

2 Mr. Chulasingh Vasantasingh

Position

Director and Chairman of the Board

Director

1 Mr. Kurujit Nakornthap

Director Certification Program (DCP)

The Company’s Directors have attended courses organized by the Thai Institute of Directors (IOD) as follows:

THAI OIL PUBLIC COMPANY LIMITED

Corp orat e Gove rnance Report

131


132

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Go v erna nce R e p o r t

ANNUAL REPORT 2014

Other training Course in year 2014 No. Name-Surname 1 Ms. Chularat Suteethorn

Position

Training Course in year 2014

Independent Director /

>>

Member of the Audit Committee

Anti-Corruption for Executive Program (ACEP 10/2014)

>>

Advanced Audit Committee Program (AACP 15/2014)

2 Mr. Thosaporn Sirisumphand

Independent Director /

>>

Chairman of the Corporate Governance Committee /

Executive Program, Energy Education, Thailand Energy Academy (Class 4/2014)

>>

Corporate Governance Program:

and Member of the Nomination

Effectiveness and Accountability in the

and Remuneration Committee

Boardroom, Kellogg School of Management, Northwestern University, U.S.A. (2014)

3 Mr. Chansin Treenuchgron

Director

>>

Leadership Development Program (LDP 1/2014)

>>

The National Defence College (NDC 57/2014)

4 Gen. Trisak Indararusmi

Independent Director /

>>

Member of the Nomination

Anti-Corruption for Executive Program (ACEP 10/2014)

and Remuneration Committee (Resigned on September 1, 2014) 5 Ms. Chanatip Weerasubpong

Independent Director /

>>

Member of the Audit Committee

Advanced Audit Committee Program (AACP 16/2014)

(Resigned on September 1, 2014) 6 Mr. Veerasak Kositpaisal

Director / Member of the Risk Management Committee / And Chief Executive Officer and President (Resigned on December 31, 2014)

>>

Executive Program, Energy Education, Thailand Energy Academy (Class 5/2014)


THAI OIL PUBLIC COMPANY LIMITED

21

133 T h ai oi l Grou p ’s Soc i al Res pons ibility

ANNUAL REPORT 2014

THAIOIL GROUP’S SOCIAL RESPONSIBILITY

Thaioil Group discloses its policies and operation illustrating social and environments responsibility in its Sustainability Report 2014 For this edition of the Sustainability Report 2014, The Company selected the contents under the Materiality Assessment of Global Reporting Initiative (GRI) G4, the latest international standard for reporting the approach and performance of environment, social, and economic matters. The Company also adheres to additional reporting guidelines about the Oil and Gas Sector Supplement by disclosing comprehensive information as required. The report also show progress in compliance with the 10 universal principles of the United Nations Global Compact (UNGC).


134

THAI OIL PUBLIC COMPANY LIMITED

Co rpo ra t e Info rma t i o n

22

ANNUAL REPORT 2014

CORPORATE INFORMATION

Thai Oil Public Company Limited Symbol

TOP

Registration Number

0107547000711

Business

Thaioil is Thailand’s largest refinery and supplier of petroleum products. Founded in 1961, we operate one of the most efficient refineries in Asia-Pacific with a current refining capacity of 275,000 barrels per day. To complement our core oil refining business, we engage through our subsidiary companies in related businesses of aromatics, LAB : an intermediate in the production of surfactants such as detergents, lube base oil refinery, power generation, marine and pipeline transportations of crude, petroleum and petrochemical products, renewable energy, solvents and provide recruitment services.

Registered Capital

20,400,278,730 Baht Comprising 2,040,027,873 fully paid-up common shares of 10 Baht per share

Number of Employees

770 persons (as at December 31, 2014)

Address

Bangkok Office th

555/1 Energy Complex Building A, 11 Floor, Vibhavadi Rangsit Road, Chatuchak, Chatuchak, Bangkok 10900, Thailand Telephone : +66(0)-2797-2999, +66(0)-2797-2900, +66(0)-2299-0000 Fax

: +66(0)-2797-2970

Sriracha Office and Refinery 42/1 Moo 1, Sukhumvit Road Km.124, Tungsukla, Sriracha, Chonburi 20230, Thailand Telephone : +66(0)-3840-8500, +66(0)-3835-9000 Fax

: +66(0)-3835-1554, +66(0)-3835-1444

Website

www.thaioilgroup.com

Investor Relations

Telephone : +66(0)-2797-2961 E-mail

: ir@thaioilgroup.com


75

(Shareholding

manufacturing business

Vibhavadi Rangsit Road, Chatuchak,

Chatuchak, Bangkok 10900, Thailand

Fax : +66(0)-2797-2970

Tel : +66(0)-2299-0000, +66(0)-2797-2999

and petrochemical

Investment in solvent

555/1 Energy Complex Building A, 11 Floor,

th

distributor

THB

1,250,000,000

10

THB/Share

100

ANNUAL REPORT 2014

Thaioil Solvent Company Limited

related products)

Fax : +66(0)-2797-2974

manufacturer and

detergents and its derivatives including

Chatuchak, Bangkok 10900, Thailand

Tel : +66(0)-2299-0000, +66(0)-2797-2999

Paraxylene)

125,000,000

10

THB/Share

100

100

(%)

Shareholding

through Thai

Common

465,496,500

THB/Share

10

THB/Share

10

Value of Share

surfactants such as

0105551116050

Common

257,241,416

175,789,073

(Issued)

Number of Shares

Vibhavadi Rangsit Road, Chatuchak,

THB

4,654,965,000

Common

Common

Type of Shares

in the production of

th

THB

2,572,414,160

THB

1,757,890,730

Registered Capital

555/1 Energy Complex Building A, 11 Floor,

LABIX Company Limited

Fax : +66(0)-3835-1320 LAB (an intermediate

distributor

Thailand

0105556110246

manufacturer and

Tungsukla, Sriracha, Chonburi 20230,

Tel : +66(0)-3835-1317-9, +66(0)-3835-1878

petrochemical

Upstream

105/12 Moo 2 Sukhumvit Road,

Thai Paraxylene Company Limited

Petrochemical Business

Fax : +66(0)-2797-2970

Tel : +66(0)-2299-0000, +66(0)-2797-2999

Chatuchak, Bangkok 10900, Thailand

distributor

Vibhavadi Rangsit Road, Chatuchak

Lube base oil

Business

manufacturer and

0105539103288

0107539000090

Registration Number

555/1 Energy Complex Building A, 11 Floor,

th

Thai Lube Base Public Company Limited

Lube Base Oil Business

Company Name and Address

General Information of the Subsidiaries and Affiliates

THAI OIL PUBLIC COMPANY LIMITED

Corp orate Information

135


Producer (SPP)

Small Power

Vietnam

distributor in

petrochemical

THB

2,810,000,000

VND

178,000,000,000

THB

180,000,000

THB

1,200,000,000

Registered Capital

Common

Common

Common

Common

Type of Shares

281,000,000

17,800,000

1,800,000

120,000,000

(Issued)

Number of Shares

THB/Share

10

VND/Share

10,000

THB/Share

100

THB/Share

10

Value of Share

73.99

Solvent)

through TOP

(Shareholding

100

Solvent)

through TOP

(Shareholding

80.52

Solvent)

through Thaioil

(Shareholding

100

(%)

Shareholding

Co rpo ra t e Info rma t i o n

Fax : +66(0)-2797-2970

Tel : +66(0)-2299-0000, 0-2797-2999

Chatuchak, Bangkok 10900, Thailand

Vibhavadi Rangsit Road, Chatuchak,

555/1 Energy Complex Building A, 11 Floor,

Thaioil Power Company Limited

Power Generation Business

Fax : +84-83827-9035

0105539103296

in Vietnam)

Dong Nai Province, Vietnam

th

(Registered

Go Dau Industrial Zones, Long Thanh District,

Tel : +84-83827-9030-4

472043000745

TOP Solvent (Vietnam) Limited Liability

Fax : +66(0)-2797-2983

Tel : +66(0)-2299-0003, +66(0)-2797-2993

Solvent and

distributor

Chatuchak, Bangkok 10900, Thailand

manufacturer and

Hydrocarbon solvent

Vibhavadi Rangsit Road, Chatuchak,

th

555/1 Energy Complex Building A, 11 Floor,

Sak Chaisidhi Company Limited

Fax : +66(0)-2797-2983

Tel : +66(0)-2299-0003, +66(0)-2797-2993

Chatuchak, Bangkok 10900, Thailand

distributor

Solvent and

Vibhavadi Rangsit Road, Chatuchak,

0105527011880

0105551116491

Business

petrochemical

th

Registration Number

555/1 Energy Complex Building A, 11 Floor,

TOP Solvent Company Limited

Company Name and Address

136 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


products

Tel : +66(0)-2361-7500

Fax : +65-6734-3397, +65-6734-5801

Tel : +65-6734-6540

Singapore 238873

Singapore)

(Registered in

391A Orchard Road #12-01104,

business

petroleum products

crude oil and

transportation of

USD

9,000,000

THB

970,000,000

THB

3,500,000,000

THB

11,237,256,000

Registered Capital

Common

Common

Common

Common

Type of Shares

9,000,000

97,000,000

350,000,000

1,123,725,600

(Issued)

Number of Shares

USD/Share

1

THB/Share

10

THB/Share

10

THB/Share

10

Value of Share

Marine)

through Thaioil

(Shareholding

100

100

100

Power)

through Thaioil

(Shareholding

27.71

and

11.88

(%)

Shareholding

ANNUAL REPORT 2014

#12-05 & 12-10, Ngee Ann City Tower A,

201021606H

Thaioil Marine International Private Limited

Fax : +66(0)-2361-7498-9 Investment in marine

petrochemical

22

petroleum and

transportation of

Provide marine

Floor, Sanphawut Road,

0105541047578

(SPP)

Bangna, Bangkok 10260, Thailand

nd

223/97 Country Complex Building A,

Thaioil Marine Company Limited

Transportation Business

Fax : +66(0)-2797-2974

Tel : +66(0)-2797-2999

Chatuchak, Bangkok 10900, Thailand

Vibhavadi Rangsit Road, Chatuchak

555/1 Energy Complex Building A, 11 Floor,

TOP SPP Company Limited

Fax : +66(0)-2140-4601 Small Power Producer

power business

Chatuchak, Bangkok 10900, Thailand

0105556198933

future projects in

Vibhavadi Rangsit Road, Chatuchak

th

invest and develop

Tel : +66(0)-2140-4600

generation, including th

Operate power

Business

555/2 Energy Complex Building B, 14 Floor,

0105556004811

Registration Number

Public Company Limited

Global Power Synergy

Company Name and Address

THAI OIL PUBLIC COMPANY LIMITED

Corp orate Information

137


in Singapore)

Harbourfront Tower One, Singapore 098633

fleet development as well as provide consultation on and development of crew Trustee

201202478W

(Registered in Singapore)

Bangna-Trad Road, Bangna, Bangna,

Bangkok 10260, Thailand

Tel : +66(0)-2331-0080-5

Fax : +66(0)-2331-0086

TOP-NTL Private Limited

5 Temasek Boulevard # 11-02

Suntec Tower Five, Singapore 038985

SGD

20,000

THB

3,000,000

THB

180,000,000

USD

18,000,000

Registered Capital

Common

Common

Common

Common

Type of Shares

20,000

30,000

1,800,000

18,000,000

(Issued)

Number of Shares

SGD/Share

1

THB/Share

100

THB/Share

100

USD/Share

1

Value of Share

Marine)

through Thaioil

(Shareholding

50

Marine)

through Thaioil

(Shareholding

33.3

Marine)

through Thaioil

(Shareholding

55

Pte. Ltd.)

International

Marine

through Thaioil

(Shareholding

50

(%)

Shareholding

Co rpo ra t e Info rma t i o n

Fax : +65-6361-0377

Tel : +65-6361-0383

and international

88 Soi Bangna-Trad 30,

Management

ship management

Company Limited

Thome Ship Management (Thailand)

Fax : +66(0)-2361-7498-9 Provide service on

Gulf of Thailand

Tel : +66(0)-2361-7500

0105551087343

and supplies in the

Bangna, Bangkok 10260, Thailand

22

services for crew

transportation

Provide marine

petroleum products

crude oil and

transportation of

Provide marine

Business

Floor, Sanphawut Road,

nd

223/97 Country Complex Building A,

TOP Maritime Service Company Limited

Fax : +65-6293-2080

0115554017087

(Registered

1 Harbourfront Place #13-01,

Tel : +65-6290-8405

201104774G

Registration Number

TOP-NYK MarineOne Private Limited

Company Name and Address

138 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


0105551121754

energy business

Tel : +66(0)-2299-0000, 0-2797-2999

Fax : +66(0)-2797-2970

THB

1,450,000,000

THB

40,000,000

THB

8,479,000,000

THB

150,000,000

Registered Capital

Common

Common

Common

Common

Type of Shares

145,000,000

4,000,000

84,790,000

1,500,000

(Issued)

Number of Shares

THB/Share

10

THB/Share

10

THB/Share

100

THB/Share

100

Value of Share

100

100

9.19

TOP-NTL)

through

(Shareholding

30

and

Marine)

through Thaioil

(Shareholding

35

(%)

Shareholding

ANNUAL REPORT 2014

Chatuchak, Bangkok 10900, Thailand

Vibhavadi Rangsit Road, Chatuchak

Invesment in ethanol and alternative

th

555/1 Energy Complex Building A, 11 Floor,

Thaioil Ethanol Company Limited

Fax : +66(0)-2797-2970

Tel : +66(0)-2299-0000, 0-2797-2999

Chatuchak, Bangkok 10900, Thailand

on recruiting management

555/1 Energy Complex Building A, 11 Floor,

Provide service

Vibhavadi Rangsit Road, Chatuchak,

th

Thaioil Energy Services Company Limited

Other Business

Fax : +65(0)-2533-2186

0105550078006

petroleum products

Lumlukka, Pathumthani 12150, Thailand

Tel : +65(0)-2991-9130-59

transportation of

Pipeline

Thai Petroleum Pipeline Company Limited 0105534002696

services

Fax : +66(0)-2331-0086

2/8 Moo 11, Lumlukka Road, Ladsawai,

product storage and transportation

Bangkok, 10260, Thailand

Tel : +66(0)-2331-0080-5

and petroleum

Bangna-Trad Road, Bangna, Bangna,

Provide large vessels

Business

for crude, feedstock

0105556123275

Registration Number

88 Soi Bangna-Trad 30,

TOP Nautical Star Company Limited

Company Name and Address

THAI OIL PUBLIC COMPANY LIMITED

Corp orate Information

139


and distribution

Klongtoey, Bangkok 10110, Thailand

consultation and services

Vibhavadi Rangsit Road, Chatuchak

Chatuchak, Bangkok 10900, Thailand

Fax : +66(0)-2537-3685

THB

150,000,000

THB

150,000,000

Common

Common

Common

Common

Common

Type of Shares

1,500,000

15,000,000

2,740,000

67,500,000

8,000,000

(Issued)

Number of Shares

THB/Share

100

THB/Share

10

THB/Share

1,000

THB/Share

10

THB/Share

100

Value of Share

20

20

Ethanol)

through Thaioil

(Shareholding

21.28

Ethanol)

through Thaioil

(Shareholding

30

Ethanol)

through Thaioil

(Shareholding

50

(%)

Shareholding

Co rpo ra t e Info rma t i o n

Tel : +66(0)-2537-3645

technique

Provide engineering

555 PTT Head Office, Building 2, 7 Floor

th

PTT Energy Solutions Company Limited

Fax : +66(0)-2140-2999

Tel : +66(0)-2140-2000

Thailand

0105554075621

services

Chatuchak, Chatuchak, Bangkok 10900,

th

4 -5 Floor, Vibhavadi Rangsit Road,

th

communication

IT and

555/1 Energy Complex Building A,

PTT ICT Solutions Company Limited

Fax : +66(0)-45-252-776 0105549076496

molasse) production and distribution

THB

cassava and

333 Moo 9, Nadee Subdistrict,

Nayear District, Ubonratchatani, Thailand

Tel : +66(0)-45-252-777

2,740,000,000

THB

675,000,000

THB

800,000,000

Registered Capital

Ethanol (from

Ubon Bio Ethanol Company Limited

Fax : +66(0)-2251-1138

Tel : +66(0)-2656-7761-3

molasse) production

Ethanol (from

Ratchadapisek Road, Klongtoey,

0345550000315

0105549129891

sugarcane and

th

191/18-25 CTI Tower, 26 -27 Floor,

th

Maesod Clean Energy Company Limited

Fax : +66(0)-2233-0441

Tel : +66(0)-2233-0444-5

cassava) production and distribution

Ethanol (from

Business

68 Soi Santipap, Sap Road, Sipraya,

0105539017543

Registration Number

Bangrak, Bangkok 10500, Thailand

Sapthip Company Limited

Company Name and Address

140 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


141

THAI OIL PUBLIC COMPANY LIMITED

Corp orate Information

ANNUAL REPORT 2014

Reference Securities Registrar

Auditors

Thailand Securities Depository Company Limited (TSD)

KPMG Phoomchai Audit Limited

The Stock Exchange of Thailand Building,

51 Floor, Empire Tower, 195 South Sathorn Road,

62 Ratchadapisek Road, Klongtoey, Bangkok 10110 ,

Bangkok 10120 , Thailand

Thailand

Tel : + 66 ( 0 )- 2677 - 2000

Tel : + 66 ( 0 )- 2229 - 2800 , + 66 ( 0 )- 2229 - 2888 (Call center)

Fax : + 66 ( 0 )- 2677 - 2222

Debenture Registrar and Principal Paying Agent

Other Services (Loss of Share Certificate,

Thai Military Bank Public Company Limited

Change of Particulars in Securities Register,

Head of Marketing & Sales Investor Services

and Other Shareholder Services)

3000 Phaholyothin Road, Chompon, Chatuchak,

Counter Service

Bangkok 10900 , Thailand

The Stock Exchange of Thailand Building, 1 Floor,

Tel : + 66 ( 0 )- 2299 - 1830

62 Ratchadapisek Road, Klongtoey, Bangkok 10110 ,

Fax : + 66 ( 0 )- 2299 - 1028

Thailand

st

st

Tel : + 66 ( 0 )- 2229 - 2888 (Call Center) Bangkok Bank Public Company Limited Head of Marketing & Sales Investor Services

or

333 Trinity Building, Silom Road, Bangkok 10500 , Thailand

Office of Registration Services

Tel : + 66 ( 0 )- 2230 - 1477 , + 66 ( 0 )- 2230 - 1478

Thailand Securities Depository Company Limited

Fax : + 66 ( 0 )- 2626 - 4545 - 6

The Stock Exchange of Thailand Building,

KASIKORNBANK Public Company Limited Head of Marketing & Sales Investor Services 400 / 22 Phaholyothin Road, Sam Sen Nai District,

Phaya Thai, Bangkok 10400 , Thailand Tel : + 66 ( 0 )- 2470 - 6662 Fax : + 66 ( 0 )- 2273 - 2279

62 Ratchadapisek Road, Klongtoey, Bangkok 10110 ,

Thailand Tel : + 66 ( 0 )- 2229 - 2870 - 80 Fax : + 66 ( 0 )- 2654 - 5642 , 66 ( 0 )- 2654 - 5645


142

THAI OIL PUBLIC COMPANY LIMITED

Tha i o i l Gro up B us i nes s S tr u c tu r e

23

THAIOIL GROUP BUSINESS STRUCTURE As of December 31, 2014

ANNUAL REPORT 2014


THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

143 T h ai oi l Grou p Bu si n es s Structure


144

THAI OIL PUBLIC COMPANY LIMITED

Re v enue S t ruct ure

ANNUAL REPORT 2014

REVENUE STRUCTURE

24

Thaioil’s core earnings were derived from our refining business. Other revenue contributors were the lube base oil, petrochemical, power generation, oil and petrochemicals transportation and other businesses. (in million Baht)

Fiscal year ended December 31 % of Thaioil Operator (3)

2012 (Restated)

2013 (Restated)

2014

stake

Amount

%

Amount

%

Amount

%

A. Net Sales 1. Oil refining

TOP

-

434,850

96

409,229

98

389,779

99

2. Lube base oil

TLB

100

29,089

6

26,954

6

26,560

7

TPX

100

67,861

15

64,520

15

56,711

15

TP/IPT

74/24

15,949

4

5,416

2

5,219

1

TM

100

1,233

-

1,231

-

1,199

-

Thaioil Solvent

100

9,856

2

9,781

3

9,822

2

3. Petrochemical 4. Power generation

(5)

5. Oil and chemical product transportation services 6. Solvent (4) (4)

TET

100

615

-

1,505

-

1,703

-

TES

100

377

-

516

-

561

-

Less: Related party transactions

(113,573)

(25)

(104,577)

(25)

(101,465)

(26)

Total

446,257

98

414,575

99

390,090

98

7. Ethanol 8. Other

B. Net Derivative Gain on Hedging 1. Oil refining

TOP

-

892

-

1,292

-

2,218

1

2. Petrochemical

TPX

100

(2)

-

-

-

-

-

890

-

1,292

-

2,218

1

Total C. Net Foreign Exchange Gain (1) 1. Oil refining

TOP

-

1,927

1

-

-

872

-

2. Lube base oil

TLB

100

16

-

-

-

38

-

3. Petrochemical 4. Power generation (5) 5. Oil and chemical product

TPX

100

10

-

-

-

27

-

TP/IPT/TOP SPP

74/24/100

24

-

-

-

35

-

TM

100

3

-

-

-

3

-

Thaioil Solvent

100

-

-

21

-

1

-

-

996

-

transportation services 6. Solvent (4) Total

7 1,987


145

THAI OIL PUBLIC COMPANY LIMITED

Re ve nue Structure

ANNUAL REPORT 2014

(in million Baht)

Fiscal year ended December 31 % of Thaioil Operator (3)

2012 (Restated)

2013 (Restated)

2014

stake

Amount

%

Amount

%

Amount

%

D. Other Revenues (2) 1. Oil refining

TOP

-

2,047

1

3,086

1

3,222

1

2. Lube base oil

TLB

100

376

-

166

-

138

-

TPX

100

406

-

444

-

393

-

TP/IPT

74/24

919

-

35

-

23

-

TM

100

23

-

26

-

16

-

6. Solvent (4)

Thaioil Solvent

100

21

-

20

-

23

-

(4)

TET

100

24

-

24

-

22

-

TES

100

3. Petrochemical 4. Power generation

(5)

5. Oil and chemical product transportation services

7. Ethanol 8. Other

-

-

24

-

1

-

Less: Related party transactions

(1,649)

-

(1,751)

-

(1,753)

-

Total

2,167

1

2,074

1

2,085

1

451,301

100

417,941

100

395,389

100

Total revenues (A-D) Remarks: (1) Net foreign exchange loss in 2013.

(2) Comprises received interests, export tax subsidy, revenues from services provided to subsidiary companies, land lease, single buoy mooring service fee, oil storage tank lease etc. (3) TOP is Thai Oil Public Company Limited. TLB is Thai Lube Base Public Company Limited. TPX is Thai Paraxylene Company Limited, having interest in LABIX Company Limited. TP is Thaioil Power Company Limited, in which Thaioil increase ownership interest from 55% to 74% since December 4, 2012. IPT is Independent Power (Thailand) Company Limited, in which the shareholding of Thaioil is 56% through Thaioil Power and 24% held directly by Thaioil. On January 10, 2013, Independent Power (Thailand) Co., Ltd. and PTT Utility Co., Ltd. formed a new amalgamated company namely Global Power Synergy Co., Ltd. TOP SPP is TOP SPP Company Limtited. TM is Thaioil Marine Company Limited, having respective interests in Thaioil Marine International Pte. Ltd., TOP Maritime Service Co., Ltd. Thaioil Solvent is Thaioil Solvent Company Limited, having respective interests in TOP Solvent Co., Ltd., Sak Chaisidhi Co., Ltd. and TOP Solvent (Vietnam) LLC. TET is Thaioil Ethanol Company Limited, having interests in Sapthip Co., Ltd. TES is Thaioil Energy Services Company Limited. (4) To apply retrospectively the change in basis of presentation in respect of the following segments: Solvent segment and Ethanol segment which have been adjusted to present separately from Petrochemical segment and other segment in 2012. (5) The impact of changes in accounting policy retrospectively in the financial statements of companies in the power generation business.


146

THAI OIL PUBLIC COMPANY LIMITED

M a na g ement ’s D i s cus s io n a n d A n a ly s is o f Fin a nci a l P o s i t i o n a nd O p e r a tin g R e s u lts

25

ANNUAL REPORT 2014

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL POSITION AND OPERATING RESULTS

Consolidated Results 2014

2013 (1)

Change

GIM excluding stock gain /loss (2)

USD/barrel

6.2

6.8

(0.6)

(2)

USD/barrel

1.9

7.6

(5.7)

Million Baht

390,090

414,575

(24,485)

Million Baht

2,218

1,292

926

Million Baht

2,651

22,337

(19,686)

Finance Costs

Million Baht

(3,966)

(3,786)

(180)

Net Foreign Exchange Gain / Loss

Million Baht

996

(3,111)

4,107

GIM including stock gain / loss Sales revenue

Net Derivative Gain / Loss on Hedging EBITDA

Income Tax Expense / (Reversal)

Million Baht

920

(1,160)

2,080

Million Baht

(4,026)

9,316

(13,342)

Baht / Share

(1.97)

4.57

(6.54)

Stock Gain / Loss

Million Baht

(14,439)

2,624

(17,063)

Net Realizable Value (NRV)

Million Baht

(2,451)

0

(2,451)

Million Baht

12,864

6,692

6,172

Net Profit Earnings per share

Net Profit excluding stock gain / loss and NRV

Remarks: (1) Revised the 2013 financial statements, since January 1, 2014 onward, Thaioil Group adopted Thai Financial Reporting Interpretations Committee 4 (TFRIC 4) on determining whether an arrangement contains a lease (2) GIM is the integrated gross margin among Thai oil Plc. (TOP), Thai Paraxylene Co., Ltd (TPX) and Thai Lube Base Plc. (TLB)

This year, Thaioil Group focused on operational excellence.

of stock loss, of USD 6.2 per barrel, down by USD 0.6 per

The refinery and the aromatics plant successfully underwent

barrel. Still, with the steadily weakening oil price in the latter

a planned major turnaround, which lowered the throughput

half of the year—Dubai crude oil price reached its six-year

for the Group by 13,000 barrels per day to 281,000 barrels

low in December 2014—Thaioil realized stock loss of

per day. Product prices dropped from those of last year

USD 4.3 per barrel or Baht 14,439 million. An adjustment

with the sluggish world economy, which lowered the crude

of inventory write-down to NRV of Baht 2,451 million and

oil demand, while supply worries lingered about market

a GIM of USD 1.9 per barrel, inclusive of the Group’s stock

gluts. As a result, sales revenue registered only Baht

loss. However the Group’s efficient price risk management

390,090 million, a 6% drop from last year. In addition,

it resulted in a net derivative gain on commodities hedging

aromatics markets bore the brunt of the series of newcomers,

of Baht 2,218 million, a rise of Baht 926 million. Therefore,

whereas the demand posed by downstream producers

Thaioil Group reported EBITDA fell by Baht 19,686 million

dipped with the sluggish Chinese economy, causing a narrower

to Baht 2,651 million. The Group’s financing cost amounted

spread between paraxylene and ULG95. Meanwhile, the

to Baht 3,966 million, a net foreign exchange gain of Baht

lube base oil markets continued to be squeezed by rising

966 million and a reversal of income tax expense of Baht

supply, thus spawning price competition between lube base

920 Million. In 2014, Thaioil Group posted net loss of Baht

oil Group I and Group II ever since mid-year. All these have

4,026 million, or Baht 1.97 in net loss per share.

resulted in a GIM of total production of the Group, exclusive


147

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014

Man age m e n t ’s Di sc u ssi on and Analys is of Fi n an c i al Posi t i on an d Op e rating Res ults

Results by Company

of lube base oil amid the sharp rise in supply of Group II lube

Thai Oil Plc. (TOP) posted a capacity utilization rate of 98%

base oil, resulting in fierce competition with Group I lube

with a throughput of 269,000 barrels per day. The 46-day

base oil. This squeezed the P2F (Product to Feed) margin

planned major turnaround involved CDU-3, CCR-1, and

by USD 32 per ton to USD 112 per ton, hence an EBITDA

other minor units. Meanwhile, the prices of petroleum products

of Baht 1,757 million, a drop of Baht 582 million. With the

were weakening from those of last year, resulting in a sales

deduction of operating expenses and income tax expenses,

drop of Baht 19,450 million to Baht 389,779 million, along

this year saw TLB net a profit of Baht 1,112 million, a drop

with a market GRM, exclusive of stock loss of USD 5.7 per barrel,

of Baht 556 million from last year.

a rise of USD 1.4 per barrel. Still, amid the plummeting oil price toward the year-end, TOP realized a stock loss of USD 4.5 per barrel, thus a negative EBITDA of Baht 721 million. TOP posted a net derivative gain on commodities h e d g i n g o f B a h t 2 , 2 1 8 m i l l i o n , a f o re i g n e x c h a n g e gain of Baht 873 million, and a profit from reversal of impairment loss on land value of Baht 386 million. In short, TOP netted a drop in profit before dividend of Baht 8,042 million to a net loss before dividend received of Baht 5,030 million this year (with dividend, the net profit amounted to Baht 934 million).

Thaioil Power Co., Ltd (TP) posted a capacity utilization rate of 89% with Baht 5,219 million in sales revenue (a rise of Baht 87 million), while its EBITDA gained by Baht 55 million to Baht 696 million. TP’s net profit, exclusive of its profit share from the investment in GPSC of Baht 368 million, rose by only Baht 11 million from last year because of TP’s higher financing cost of Baht 43 million. This year, Thaioil Group recognized, without non – controlling interest, share of profit from investment in GPSC of Baht 591 million, some Baht 123 million higher than last year.

Thai Paraxylene Co., Ltd (TPX) posted a capacity utilization

Effective from January 1 this year, Thaioil Group has adopted

rate of 82%, with Baht 56,711 million in sales revenue, a drop

Thai Finance Reporting Interpretations Committee 4 (TFRIC 4),

of Baht 7,808 million from last year. Accounting for this

the latest financial reporting standard, on assessing whether

drop are the narrowing price spreads between aromatics

a given agreement consists of lease agreements with

and ULG95 due to the supply gluts at new plants, coupled

retroactive effect. In short, the Group’s previous profit report

with the sluggish demand in line with the Chinese economy,

of Baht 450 million from its sale of investment capital only

resulting in a P2F (product to feed) margin drop of USD 101

for the Group companies’ portion will now be reported as

per ton. This pushed loss on EBITDA of Baht 211 million and

a loss from such sale of Baht 749 million.

posted net loss of Baht 1,309 million. LABIX, a 75%-owned by TPX, was under construction. This year, the new company posted Baht 33 million in operating expenses and a foreign exchange loss of Baht 85 million and a net finance cost of Baht 92 million. Therefore, this year LABIX experienced a net loss of Baht 211 million. Combined with its subsidiary LABIX, the aromatics business group then posted a negative EBITDA of Baht 244 million and a net loss of Baht 1,467 million.

Thaioil Solvent Co., Ltd (Thaioil Solvent) managed a solvent output rate of 91% this year, with calculation beginning from its new installed capacity of 141,000 tons per year from July 21 this year, down from 130% last year, which was based on the former capacity of 76,000 tons per year. It grossed Baht 9,822 million in sales revenue, rising by Baht 41 million from last year with the rising average solvent sales prices per unit from last year. Still, based on the lower gross profit

Thai Lube Base Plc. (TLB) posted a capacity utilization rate

this year and the recorded inventory write-down to net

of 92%, grossed Baht 26,560 million in sales revenue, a fall

realizable value (NRV) of Baht 22 million in the business

of Baht 394 million from last year due to the large price drops

unit’s EBITDA amounted to Baht 406 million, which was


148

THAI OIL PUBLIC COMPANY LIMITED

M a na g ement ’s D i s cus s io n a n d A n a ly s is o f Fin a nci a l P o s i t i o n a nd O p e r a tin g R e s u lts

ANNUAL REPORT 2014

Baht 94 million lower this year. Coupled with the Baht

Thaioil Ethanol Co., Ltd (TET) realized gross sales revenue

24 million rise in depreciation and the mild rise in the financing

of Baht 1,703 million, a rise of Baht 198 million from last

cost, whereas income tax expenses fell by Baht 33 million,

year in line with the rising sales of ethanol, stemming from

the solvent business netted a profit of Baht 153 million,

the expansion of service stations and the growing number

a Baht 79 million decline from last year.

of new-model cars that run on E20 and E85, which in turn increased the domestic gasohol demand from that of last

Thaioil Marine Co., Ltd (TM) posted a fleet utilization rate of

year. Yet, with the diminishing gross margin, TET posted

92% this year, earning Baht 1,199 million in service revenue,

Baht 292 million in EBITDA, a drop of Baht 56 million from

a drop of Baht 32 million with the smaller fleet. As a result,

last year. In addition, TET experienced a share of the loss

its EBITDA dropped by Baht 73 million. In addition, TM

from its investment in both associates, totaling Baht 4 million

realized a share of the loss from investment in an associate

this year. This compares with the profit share from investment

of Baht 28 million, primarily because of VLCC dry docking

of Baht 32 million last year. Once the financing cost of Baht

this year. With the financing cost, income tax expenses, and

61 million was deducted, TET showed a net profit of Baht

depreciation deducted, TM netted a profit of Baht 98 million,

57 million, which equaled a Baht 57 million reduction from

a drop of Baht 20 million from last year.

last year.

Analysis of consolidated financial position Financial Position (Million Baht)

Dec. 31, 2014

Dec. 31, 2013 (Restated)

+/-

Total Assets

192,802

208,662

(15,860)

Total Liabilities

105,763

113,681

(7,918)

87,039

94,981

(7,942)

Total Equity

Total Assets

million from last year, largely as a result of trade accounts

As of year-end 2014, the Company and subsidiaries

payable and income tax payable reduction of Baht 13,743

commanded Baht 192,802 million in total assets, a decline

million and Baht 573 million, respectively. The Group incurred

of Baht 15,860 million from a year earlier, mainly due to a

Baht 5,404 million more in long-term loans and debentures

drop in current assets arising from the Baht 12,606 million

( i n c l u d i n g c u r re n t p o r t i o n ) f o r t h e C o m p a n y i s s u e d

drop in accounts receivable and the Baht 19,975 million

Baht–denominated debentures of Baht 15,000 million for

drop in inventories in line with the weaker crude oil and

capital expenditure or working capital, or both. The Company

petroleum product prices. At the same time, non-current

repaid Baht 12,000 million of debentures due in February

assets surged with the rise in property, plant, and equipment

this year. Also, LABIX borrowed Baht 2,564 million for its plant

by Baht 13,531 million in various projects, and increase in

construction, and Sak Chaisidhi borrowed Baht 178 million

deferred tax assets of Baht 1,306 million.

more for plant expansion.

Total Liabilities

Shareholders’ Equity-net

As of year-end 2014, the Company and subsidiaries posted

As of year-end 2014, the Company and subsidiary posted

Baht 105,763 million in total liabilities, a drop of Baht 7,918

Baht 87,039 million in shareholders’ equity, a drop of Baht


149

THAI OIL PUBLIC COMPANY LIMITED

Man age m e n t ’s Di sc u ssi on and Analys is of Fi n an c i al Posi t i on an d Op e rating Res ults

ANNUAL REPORT 2014

7,942 million from last year, mainly due to its performance this year,

Moreover, there was Baht 9,760 million in subsidiaries’

which incurred a loss of Baht 3,700 million, together with the

investment in LAB production and new SPPs. About Baht

Group’s dividend payment this year of Baht 4,242 million.

1,734 million went into current investment, and Baht 251 million was received for the sale of the Thai Oil 12 vessel.

Analysis of cash flows and financial ratios As of year-end 2014, the Company and subsidiaries held

Cash flow from financing activities amounted to Baht 3,075

Baht 16,237 million in cash and cash equivalents, with a

million, consisting of Baht 3,818 million in cost of funds,

cash flows from operating activities of Baht 24,432 million.

Baht 4,242 million in dividends, and Baht 5,152 million in

Cash flows from investing activities totaled Baht 20,346

net cash received from long-term loans and debentures.

million, mainly due to the purchase of property, plant, and

Due to the cash flows for the above-mentioned activities,

equipment of Baht 18,679 million. Of this amount, Baht

the Company and subsidiaries posted Baht 1,011 million more

8,919 million went into investment in key projects like land

in cash and cash equivalents than the same time last year.

purchasing, emission improvement, CDU-3 Crude Preheat

The Group posted Baht 77 million in foreign exchange loss

Train Improvement, HVU-2 Revamp, and a project on the

at the year-end, which resulted in a total of Baht 16,237

volumetric increase of natural gas fuel for the refinery.

million in total cash and cash equivalents at the year end.

Financial Ratios 2014

2013 (Restated)

+/(-)

Profitability Ratios Quality of earnings ratio

(%)

1

6

(5)

Net profit margin ratio

(%)

(1)

2

(3)

Current ratio

(times)

2.7

2.6

0.1

Quick ratio

(times)

1.8

1.5

0.3

(times)

1.2

1.2

-

Liquidity Ratios

Financial Policy Ratios Total liability / Total equity Long-term loan / Total equity

(times)

0.9

0.8

0.1

Interest coverage ratio

(times)

0.7

5.9

(5.2)

Long-term loan / Total capitalization Net debt to equity ratio Note: Quality of Earnings ratio (%) Net Profit Margin ratio (%) Current ratio (times) Quick ratio (times) Total Liabilities / Total Equity (times) Long-term loan / Total Equity (times) Long-term loan Interest Coverage ratio (times) Long-term loan / Total Capitalization (%) Total Capitalization Net Debt to Equity ratio (times) Net Debt

= = = = = = = = = = = =

(%)

48

44

4

(times)

0.4

0.3

0.1

EBITDA / Sales Revenue Net Profit (Net Loss) / Total Revenue Current Assets / Current Liabilities (Cash and Cash Equivalent + Current investments + Accounts Receivable) / Current Liabilities Total Liabilities / Total Equity Long-Term Loan / Total Equity Long-term borrowings from financial institutions + Debentures (includes current portion) EBITDA / Interest Expenses (Finance costs) Long-Term Loan / Total Capitalization Long-Term Loan + Total Equity Net Debt / Total Equity Interest bearing debt – Cash and cash equivalent - Current investments


150

THAI OIL PUBLIC COMPANY LIMITED

Co nnect ed Tra ns a ct i o n s

26

ANNUAL REPORT 2014

CONNECTED TRANSACTIONS

For the 2014 accounting period, Thaioil or its subsidiaries engaged in significant business transactions with subsidiaries and related partners with common major shareholders or directors, as seen in the notes to its financial statements. Connected transactions were based on market prices or, in the absence of reference market prices, the prices agreed in previous contracts. Below are details of the relationships with these companies.

Company

Current Relationship with Thaioil, as of December 31, 2014

PTT Plc.

>>

Major shareholder, with 49.10% of Thaioil’s shares

Thai Paraxylene Co., Ltd.

>>

Wholly owned by Thaioil

(TPX)

>>

Common director : Mr. Atikom Terbsiri

>>

Thaioil management members on TPX’s Board : Ms. Prisana Praharnkhasuk, Mr. Wisnu Wongsomboon, Mr. Kosol Pimthanothai, and Mr. Pongpun Amornvivat

Thai Lube Base Plc. (TLB)

>>

Wholly owned by Thaioil

>>

Common director : Mr. Atikom Terbsiri

>>

Thaioil management members on TLB’s Board : Mr. Wisnu Wongsomboon, Mr. Abhinant Supatrabutr, Mr. Mitri Reodacha, and Mr. Pongpun Amornvivat

Thaioil Power Co., Ltd. (TP)

>>

26.01% of the shares held by PTT

>>

73.99% of the shares held by Thaioil

>>

Common director : Mr. Atikom Terbsiri

>>

Thaioil management members on TP’s Board : Mr. Somchai Wongwattanasan, Mr. Kosol Pimthanothai, Mr. Mitri Reodacha, and Mr. Bandhit Thamprajamchit

TOP Solvent Co., Ltd. (TS)

>>

Wholly owned by Thaioil Solvent Co., Ltd.

>>

Common director : Mr. Atikom Terbsiri

>>

Thaioil management members on TS’s Board : Mr. Wisnu Wongsomboon, Ms. Pattaralada Sa-Ngasang, and Mr. Teardchat Padungrat

Sak Chaisidhi Co., Ltd.

>>

80.52% of the shares held by TOP Solvent

>>

Thaioil management members on Sak Chaisidhi’s Board : Ms. Prisana Praharnkhasuk, Mr. Wisnu Wongsomboon, Mr. Somchai Wongwattanasan, Mr. Abhinant Supatrabutra, Mr. Mitri Reodacha, and Mr. Teardchat Padungrat


151

THAI OIL PUBLIC COMPANY LIMITED

Con n e c t e d Trans actions

ANNUAL REPORT 2014

Company TOP Solvent (Vietnam) LLC

Current Relationship with Thaioil, as of December 31, 2014 >>

Wholly owned by TOP Solvent

>>

Thaioil management members on TOP Solvent (Vietnam)’s Board : Mr. Wisnu Wongsomboon, Ms. Daranee Mandhatuphalin, and Mr. Teardchat Padungrat

Sapthip Co., Ltd.

>>

50% owned by Thaioil Ethanol

>>

Thaioil management members on Sapthip’s Board : Ms. Prisana Praharnkhasuk, Mr. Wisnu Wongsomboon, and Mr. Mitri Reodacha,

>>

55% owned by Thaioil Marine

>>

Thaioil management member on TOP Maritime’s Board : Mr Nitas Krongvanitchayakul

PTT Energy Solutions Co., Ltd.

>>

40% of the shares held by PTT

(PTTES)

>>

20% owned by Thaiol

>>

Thaioil management member on PTTES’s Board : Mr. Somchai Wongwattanasan

>>

36% of the shares held by PTT

IRPC Plc.

>>

38.51% of the shares held by PTT

Bangchak Petroleum Plc.

>>

27.22% of the shares held by PTT

PTT Global Chemical Plc.

>>

48.89% of the shares held by PTT

>>

Wholly owned by PTT

>>

65.29% of the shares held by PTT

TOP Maritime Service Co., Ltd.

Star Petroleum Refining Co., Ltd.

(PTTGC) PTT International Trading Pte. Ltd. PTT Exploration and Production Plc. (PTTEP) PTT Phenol Co., Ltd.

Common director : Mr. Nattachat Charuchinda >>

Wholly owned by PTT Global Chemical Plc.


152

THAI OIL PUBLIC COMPANY LIMITED

Co nnect ed Tra ns a ct i o n s

ANNUAL REPORT 2014

Connected transactions between Thaioil and/or subsidiaries with major shareholders Connected transactions between Thaioil and PTT Company

Transaction

Value in 2014 (Million Baht)

PTT Plc.

>>

Revenue from the sale of oil products : Thaioil entered into a Product

167,635

Offtake and Crude Supply Agreement (POCSA) with PTT. Both parties agreed on the sales and purchases of refined products at market prices and to follow the procedures to reach an agreed volume as well as other terms and conditions stipulated in the contract. >>

Expenses on the purchases of oil and natural gas products : Thaioil

147,574

entered into a POCSA with PTT. Both parties agreed on the sale and purchase of refined products at market prices and to follow the procedures to reach an agreed volume as well as other terms and conditions stipulated in the contract. >>

Thaioil entered into 10-year (2014 - 2023) and 15-year (2007 - 2022) contracts with PTT for the supply of natural gas to feed the refinery at an agreed volume based on market prices.

Connected transactions between Thaioil’s subsidiaries and PTT Company

Transaction

Value in 2014 (Million Baht)

Thai Paraxylene Co., Ltd.

>>

(TPX)

Revenue from occasional sales of aromatics to PTT,

357

considered normal business practice. >>

Expenses for occasional purchases of petroleum products,

486

considered normal business practice. Thai Lube Base Plc. (TLB)

>>

Revenue from occasional sales of lube base products to PTT,

4,564

considered normal business practice. >>

TLB entered into a five-year gas supply contract with PTT for an agreed

830

volume based on market prices, considered normal business practice. Thaioil Power Co. Ltd.

>>

(TP) Sapthip Co., Ltd.

TP entered into a 25-year gas sales agreement (1998-2022) with PTT at an

3,325

agreed volume based on market prices, considered normal business practice. >>

Sapthip entered into a 10-year ethanol agreement (2011-2021) with PTT at an agreed volume based on market prices, considered normal business practice.

947


153

THAI OIL PUBLIC COMPANY LIMITED

Con n e c t e d Trans actions

ANNUAL REPORT 2014

Connected transactions between Thaioil and subsidiaries (with less than 100% shareholding) or other related companies Company

Transaction

Value in 2014 (Million Baht)

Thaioil Power Co., Ltd.

>>

(TP)

Thaioil entered into a 24-year contract starting April 1, 1998,

1,031

to provide maintenance and other supporting services as well as supply of feedstock, parts, and reserved fuels to TP. The service charges were based on cost-plus pricing, considered normal business practice. >>

Thaioil entered into a 24-year infrastructure sharing contract starting April 1, 1998. TP agreed to pay for the consumption at 2% of its monthly revenue.

>>

Thaioil entered into a 25-year contract (1998-2022) with TP

2,142

for the supply of electricity and stream at an agreed volume based on market prices. IRPC Plc.

>>

Revenue from occasional sales of petroleum products to IRPC,

616

considered normal business practice. PTT Energy Solutions

>>

Co., Ltd. (PTTES)

Expenses under a five-year contract for PTTES’s technical consultancy

117

services regarding petroleum and petrochemical businesses. Consultancy fee was as stipulated in the contract.

Bangchak Petroleum Plc.

>>

Revenue from occasional sales of petroleum products to BCP,

8,948

considered normal business practice. >>

Thaioil entered into a 15-year contract to provide feedstock-receiving service for BCP using Thaioil’s single buoy mooring system. The service charges were based on market prices, with terms and conditions similar to contracts with other parties.

>>

Expenses on occasional purchases of petroleum products from BCP,

1,657

considered normal business practice. Star Petroleum Refining

>>

Co., Ltd.

Revenue from occasional sales of petroleum products to

1,147

Star Petroleum Refining, considered normal business practice. >>

Expenses on occasional purchases of petroleum products from Star Petroleum Refining, considered normal business practice.

1,106


154

THAI OIL PUBLIC COMPANY LIMITED

Co nnect ed Tra ns a ct i o n s

ANNUAL REPORT 2014

Company

Transaction

Value in 2014 (Million Baht)

PTT International Trading

>>

Pte. Ltd.

Revenue from occasional sales of petroleum products to

2,693

PTT International Trading, considered normal business practice. >>

Expenses on occasional purchases of petroleum products from

120

PTT International Trading, considered normal business practice.

Connected transactions between subsidiaries and related companies Company

Related Company

Transaction

Value in 2014 (Million Baht)

Thaioil Power Co., Ltd.

Thai Paraxylene Co., Ltd.

(TP)

(TPX)

>>

TP entered into a 25-year contract

1,295

to supply TPX with electricity and stream at market prices. The contract will end in 2022.

Thai Lube Base Plc.

>>

(TLB)

TP entered into a 25-year contract

740

to supply TLB with electricity and stream at market prices. The contract will end in 2022.

Thai Lube Base Plc.

IRPC Plc.

>>

(TLB)

740

considered normal business practice. Bangchak Petroleum

>>

Plc. PTT International

IRPC Plc.

Occasional sales of base oil,

349

considered normal business practice. >>

Trading Pte. Ltd. Thai Paraxylene

Occasional purchases of by-products,

Occasional purchases of feedstock,

2,546

considered normal business practice. >>

Co., Ltd. (TPX)

Occasional sales of aromatics,

2,003

considered normal business practice. PTT International Trading Pte. Ltd.

>>

Occasional sales of aromatics, considered normal business practice.

2,400


155

THAI OIL PUBLIC COMPANY LIMITED

Con n e c t e d Trans actions

ANNUAL REPORT 2014

Company

Related Company

Transaction

Value in 2014 (Million Baht)

TOP Solvent Co., Ltd

IRPC Plc.

>>

Occasional purchases of solvents,

1,954

considered normal business practice. PTT Global Chemical

>>

Plc. (PTTGC) PTT Phenol Co., Ltd.

Occasional sales of solvents,

166

considered normal business practice. >>

Occasional purchases of solvents,

141

considered normal business practice. Sak Chaisidhi Co., Ltd.

IRPC Plc.

>>

Sak Chaisidhi engaged in three contracts

590

for the purchases of feedstock from IRPC at an agreed volume based on reference market prices. The one-year contract ends in 2014. PTT Global Chemical

>>

Plc. (PTTGC)

Sak Chaisidhi engaged in a contract

2,249

for the purchase of feedstock from PTT Global Chemical at an agreed volume based on reference market prices. The contract will end upon a written notice from either party.

TOP Solvent (Vietnam)

IRPC Plc.

>>

LLC.

Occasional purchases of solvents,

552

considered normal business practice.

TOP Maritime Service

PTT Exploration and

Co., Ltd.

Production Plc. (PTTEP)

>>

TOP Maritime entered into a three-year contract and a five-year contract with PTTEP for transportation of supplies and personnel with service charges as stipulated in the contracts. The two contracts end in 2016 and 2017 respectively.

107


156

THAI OIL PUBLIC COMPANY LIMITED

Boa rd o f D i rect o rs ’ R e s p o n s ib ility f o r F in a n c ia l R e p o r tin g

27

ANNUAL REPORT 2014

BOARD OF DIRECTORS’ RESPONSIBILITY FOR FINANCIAL REPORTING

The accompanying financial statements of Thai Oil Public

that the financial position, results of operations and cash

Company Limited and the consolidated financial statements

flows present accurately, an effective internal control system

of Thai Oil Public Company Limited and its subsidiaries have

has been established, accounting records have been

been prepared in conformity with the requirements of the

properly and adequately maintained to safeguard assets

Public Company Act B.E. 2535 (1992), the Securities and

and prevent fraud and other irregularities with material

Exchange Act B.E. 2535 (1992), the Announcement of the

implications, suitable accounting policies have been

Department of Business Development dated September 28,

selected in the preparation of the financial statements and

2011 issued in accordance with Section 11, Paragraph 3

consistently applied in accordance with Financial Reporting

of the Accounting Act B.E. 2543 (2000), and the Financial

Standards, and key information has been adequately

Reporting Standards prescribed by the Federation of

disclosed in the notes to the financial statements. The

Accounting Professions.

independent auditor has expressed opinion on the financial statements of Thai Oil Public Company Limited and the

The Board of Directors is responsible for the financial

consolidated financial statements of Thai Oil Public Company

statements which have been prepared to provide assurance

Limited and its subsidiaries in the Auditor’s Report.

Kurujit Kakornthap

Atikom Terbsiri

Chairman of the Board

Chief Executive Officer / President

Thai Oil Public Company Limited

Thai Oil Public Company Limited


157

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

28

INDEPENDENT AUDITOR’S REPORT

To the Shareholders of Thai Oil Public Company Limited I have audited the accompanying consolidated and separate

that are appropriate in the circumstances, but not for the

financial statements of Thai Oil Public Company Limited and

purpose of expressing an opinion on the effectiveness of the

its subsidiaries (the “Group”) and of Thai Oil Public Company

entity’s internal control. An audit also includes evaluating

Limited (the “Company”), respectively, which comprise the

the appropriateness of accounting policies used and the

consolidated and separate statements of financial position

reasonableness of accounting estimates made by management,

as at 31 December 2014, the consolidated and separate

as well as evaluating the overall presentation of the financial

statements of income, comprehensive income, changes in

statements.

equity and cash flows for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory information. Management’s Responsibility for the Consolidated and Separate Financial Statements Management is responsible for the preparation and fair presentation of these consolidated and separate financial statements in accordance with Thai Financial Reporting Standards, and for such internal control as management d e t e r m i n e s i s n e c e s s a r y t o e n a b l e t h e p re p a r a t i o n o f consolidated and separate financial statements that are free

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Opinion In my opinion, the consolidated and separate financial statements present fairly, in all material respects, the financial position of the Group and the Company, respectively, as at 31 December 2014 and their financial performance and cash flows for the year then ended in accordance with Thai Financial Reporting Standards. Emphasis of Matter

from material misstatement, whether due to fraud or error. Without qualifying my opinion, I draw attention to note 3 to Auditor’s Responsibility My responsibility is to express an opinion on these consolidated and separate financial statements based on my audit. I conducted my audit in accordance with Thai Standards on Auditing. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain

the financial statements describing the effect of the Group’s adoption from 1 January 2014 of certain new accounting policies. The corresponding figures presented are based on the audited financial statements as at and for the year ended 31 December 2013 after making the adjustments described in note 3.

re a s o n a b l e a s s u r a n c e a b o u t w h e t h e r t h e c o n s o l i d a t e d and separate financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

(Winid Silamongkol)

The procedures selected depend on the auditor’s judgment,

Certified Public Accountant

including the assessment of the risks of material misstatement

Registration No. 3378

of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal

KPMG Phoomchai Audit Ltd.

control relevant to the entity’s preparation and fair presentation

Bangkok

of the financial statements in order to design audit procedures

12 February 2015


158

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

STATEMENT OF FINANCIAL POSITION Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Consolidated financial statements

Assets

Note

31 December 2014

31 December 2013

1 January 2013

(Restated)

(Restated)

Separate financial statements 31 December 2014 2013

Current assets Cash and cash equivalents

7, 20

16,237,064,742

15,302,596,629

10,459,746,357

13,586,762,421

9,074,889,657

Current investments

8, 20

30,245,500,000

28,512,000,000

17,862,427,375

30,000,000,000

28,500,000,000

Trade accounts receivable

6, 9

16,140,531,085

28,746,177,747

27,089,542,903

16,416,897,099

28,289,142,388

Current portion of financial lease receivable Other receivable Short-term loans to related parties Inventories

6, 10 6 6, 11

Prepaid corporate income tax Value added tax receivable Receivable from Oil Fuel Fund Other current asset Non-current asset held for sale Total current assets

490,725,405

-

-

1,555,425,918

1,322,847,554

1,655,525,414

1,488,814,059

1,282,403,394

90,000,000

90,000,000

90,000,000

4,013,000,000

2,923,000,000

28,533,477,165

48,508,807,787

40,004,178,949

24,037,584,154

42,361,363,192

603,627,570

9,014,978

19,965,214

586,215,565

-

1,517,027,817

2,815,542,729

1,468,247,238

426,160,943

2,075,108,135

523,025,041

1,318,657,423

1,732,088,139

523,025,041

1,318,657,423

17,828,345 12

-

95,463,507,683

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

250,280,999 126,875,925,846

-

-

-

-

-

-

100,872,446,994

91,078,459,282

115,824,564,189


159

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

STATEMENT OF FINANCIAL POSITION Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Consolidated financial statements

Assets

Note

31 December 2014

31 December 2013

1 January 2013

(Restated)

(Restated)

Separate financial statements 31 December 2014 2013

Non-current assets Investments in subsidiaries

13

Investments in associates

14

12,010,688,806

11,299,350,345

945,772,980

14

419,025,830

422,154,069

339,557,501

8

942,588,787

940,260,153

1,001,921,900

-

-

-

14,545,419,002

11,920,419,002

1,260,604,927

1,260,604,927

Investments in jointly-controlled entities Other long-term investments Financial lease receivable Investment properties

-

7,894,561,015

942,588,787 -

940,260,153 -

88,143,439

82,382,568

82,382,568

1,084,976,420

777,696,716

6, 16, 20

78,998,627,130

65,467,628,690

58,759,609,982

41,158,670,025

36,558,279,054

Intangible assets

17

1,951,698,909

1,970,634,442

1,713,297,540

420,360,228

432,423,608

Deferred tax assets

18

1,480,495,132

174,316,076

29,477,674

1,446,643,130

142,535,935

Other non-current assets

19

1,447,266,014

1,429,628,152

1,318,628,510

1,108,961,134

1,106,778,144

97,338,534,047

81,786,354,495

72,085,209,670

61,968,223,653

53,138,997,539

192,802,041,730

208,662,280,341

172,957,656,664 153,046,682,935

168,963,561,728

Property, plant and equipment

Total non-current assets Total assets

15

-

-

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


160

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

STATEMENT OF FINANCIAL POSITION Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Consolidated financial statements

Liabilities and equity

Note

31 December 2014

31 December 2013

1 January 2013

(Restated)

(Restated)

Separate financial statements 31 December 2014 2013

Current liabilities Short-term borrowings

20

Trade accounts payable Other payable

497,425,000

663,559,344

607,500,000

-

-

6, 21

17,811,088,274

31,554,321,436

26,614,728,223

18,458,980,224

32,138,993,360

6, 22

3,929,537,412

3,298,064,678

2,242,489,559

2,653,583,779

2,853,632,501

6, 20

-

3,760,194,092

5,836,250,522

Short-term borrowings from related parties

-

-

Current portion of long-term borrowings from financial institutions

749,272,200

484,646,300

1,277,572,897

11,588,926,378

12,329,716,612

2,750,000,000

11,588,926,378

12,329,716,612

Excise duty payable

882,683,472

496,947,661

617,591,787

882,683,472

496,947,661

Income tax payable

175,777,454

748,349,343

1,061,369,341

35,634,710,190

49,575,605,374

35,171,251,807

7, 8, 16, 20

6,531,308,933

4,314,378,700

6,375,980,419

Debentures

20

60,733,974,498

57,070,452,017

35,786,183,962

Deferred tax liabilities

18

Employee benefit obligations

23

Current portion of debenture

7, 8, 16, 20 20

Total current liabilities

-

37,344,367,945

-

182,445,481 53,837,986,137

Non-current liabilities Long-term borrowings from financial institutions

Other non-current liabilities Total non-current liabilities Total liabilities

-

-

549,518,282

60,733,974,498 -

57,070,452,017 -

2,783,862,422

2,635,001,299

2,472,747,809

2,585,823,751

2,454,850,874

78,878,059

85,552,880

53,167,300

309,135,524

263,591,066

70,128,023,912

64,105,384,896

45,237,597,772

63,628,933,773

59,788,893,957

105,762,734,102

113,680,990,270

80,408,849,579 100,973,301,718

113,626,880,094

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


161

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

STATEMENT OF FINANCIAL POSITION Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Consolidated financial statements

Liabilities and equity

Note

31 December 2014

31 December 2013

1 January 2013

(Restated)

(Restated)

Separate financial statements 31 December 2014 2013

Equity Share capital

24

Authorised share capital

20,400,278,730

20,400,278,730

20,400,278,730

20,400,278,730

20,400,278,730

Issued and paid-up share capital

20,400,278,730

20,400,278,730

20,400,278,730

20,400,278,730

20,400,278,730

25

2,456,261,491

2,456,261,491

2,456,261,491

2,456,261,491

2,456,261,491

25

2,040,027,873

2,040,027,873

2,040,027,873

2,040,027,873

2,040,027,873

244,500,000

244,500,000

244,500,000

244,500,000

244,500,000

57,865,280,420

66,088,838,825

62,889,013,516

27,019,170,488

30,286,676,370

(305,010,714)

(302,952,030)

(300,961,134)

(86,857,365)

(91,062,830)

82,701,337,800

90,926,954,889

87,729,120,476

52,073,381,217

55,336,681,634

4,337,969,828

4,054,335,182

4,819,686,609

87,039,307,628

94,981,290,071

92,548,807,085

192,802,041,730

208,662,280,341

Additional paid-in capital Premium on ordinary shares Retained earnings Appropriated Legal reserve Other Unappropriated Other components of equity Equity attributable to owner of the Company Non-controlling interests Total equity Total liabilities and equity

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

-

-

52,073,381,217

55,336,681,634

172,957,656,664 153,046,682,935

168,963,561,728


162

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

STATEMENT OF INCOME Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Note

Consolidated financial statements

Separate financial statements

For the year ended 31 December

For the year ended 31 December

2014

2013

2014

2013

(Restated)

Revenue from sale of goods and rendering of services

6, 33

390,090,026,361

414,575,049,743

389,779,023,806

409,228,916,094

6, 11

(394,149,820,301)

(397,541,617,883)

(396,303,124,662)

(401,089,756,322)

(4,059,793,940)

17,033,431,860

(6,524,100,856)

8,139,159,772

-

-

5,963,349,892

3,039,021,349

2,218,486,563

1,292,127,100

2,218,486,563

1,292,127,100

995,932,550

(3,111,428,545)

872,666,907

(3,411,994,680)

2,084,565,735

2,073,890,848

3,222,204,711

3,085,563,854

(477,885,846)

(477,276,026)

(345,238,892)

(403,318,666)

Cost of sale of goods and rendering of services Gross profit (loss) Dividend income

6, 13, 14

Net derivative gain on hedging Net foreign exchange gain (loss) Other income Selling expenses Administrative expenses

6, 27 6

(2,163,337,715)

(2,104,837,135)

(2,074,658,675)

(1,891,289,773)

5

-

(897,492,566)

-

-

14

743,635,080

676,154,123

-

-

(658,397,573)

14,484,569,659

3,332,709,650

9,849,268,956

(3,966,025,581)

(3,786,253,098)

(3,745,925,180)

(3,766,202,306)

(4,624,423,154)

10,698,316,561

(413,215,530)

6,083,066,650

920,208,172

(1,160,359,565)

1,346,753,797

(32,186,229)

(3,704,214,982)

9,537,956,996

933,538,267

6,050,880,421

Owners of the Company

(4,025,892,302)

9,316,234,030

933,538,267

6,050,880,421

Non-controlling interests

321,677,320

221,722,966

-

-

(3,704,214,982)

9,537,956,996

933,538,267

6,050,880,421

(1.97)

4.57

0.46

2.97

Loss from investment sold

6, 28

Share of profit of associates and jointly-controlled entities Profit (loss) before finance costs and income tax expense Finance costs

6, 31

Profit (loss) before income tax expense Reversal of income tax (expense)

32

Profit (loss) for the year

Profit (loss) for the year attributable to:

Profit (loss) for the year Basic earnings (loss) per share

34

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


163

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

STATEMENT OF COMPREHENSIVE INCOME Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Consolidated financial statements

Separate financial statements

For the year ended 31 December

For the year ended 31 December

Note

2014

2013

2014

2013

(Restated)

Profit (loss) for the year

(3,704,214,982)

9,537,956,996

933,538,267

6,050,880,421

4,205,465

(61,044,833)

4,205,465

(61,044,833)

(6,368,581)

58,936,603

-

-

6,773,254

-

-

-

104,432

117,334

-

-

4,714,570

(1,990,896)

4,205,465

(61,044,833)

(3,699,500,412)

9,535,966,100

937,743,732

5,989,835,588

Owners of the Company

(4,024,572,940)

9,314,243,134

937,743,732

5,989,835,588

Non-controlling interests

325,072,528

221,722,966

-

-

(3,699,500,412)

9,535,966,100

937,743,732

5,989,835,588

Other comprehensive income (loss) Net change in fair value of available-for-sale investments Foreign currency translation differences Defined benefit plan actuarial gains

23

Share of other comprehensive income of associate Other comprehensive income (loss) for the year, net of income tax Total comprehensive income (loss) for the year

Total comprehensive income (loss) attributable to:

Total comprehensive income (loss) for the year

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


Note

-

2,040,027,873

-

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

20,400,278,730 2,456,261,491

-

-

-

-

-

-

-

-

2,040,027,873

-

2,040,027,873

reserve

Legal

244,500,000

-

-

-

-

-

-

-

244,500,000

-

244,500,000

Other

66,088,838,825

9,316,234,030

-

9,316,234,030

-

-

-

(6,116,408,721)

62,889,013,516

1,194,167,411

61,694,846,105

Unappropriated

(91,062,830)

(61,044,833)

(61,044,833)

-

-

-

-

-

(30,017,997)

-

(30,017,997)

investments

(84,211,151)

58,936,603

58,936,603

-

-

-

-

-

(143,147,754)

-

(143,147,754)

differences

subsidiary

interests in

-

-

-

-

-

-

-

117,334 (127,795,383)

117,334

-

-

-

-

-

-

- (127,795,383)

-

- (127,795,383)

117,334

associate

income of

ownership

Equity

the Company

owners of

attributable to

NonTotal equity

1,824,984,123

(153,131,305) (6,269,540,026)

4,819,686,609 92,548,807,085

630,816,712

4,188,869,897 90,723,822,962

interests

controlling

90,926,954,889

9,314,243,134

(1,990,896)

9,316,234,030

-

-

9,535,966,100

(1,990,896)

9,537,956,996

1,204,241,250

1,217,460,257

4,054,335,182 94,981,290,071

221,722,966

-

221,722,966

1,204,241,250

1,217,460,257

- (3,255,644,595) (3,255,644,595)

(6,116,408,721)

87,729,120,476

1,194,167,411

86,534,953,065

Deficit from the

Share of other change in the Currency comprehensive

available-for-sale translation

changes in

Fair value

Other comprehensive income (loss)

Other components of equity

Consolidated financial statements

(in Baht)

Fin a nci a l S t a t ement s

Balance at 31 December 2013

-

-

-

-

Total comprehensive income (loss) for the year

-

-

-

-

-

-

-

-

20,400,278,730 2,456,261,491

-

20,400,278,730 2,456,261,491

Comprehensive income (loss) for the year Profit for the year - reststed Other comprehensive income (loss)

Dividend 35 Loss of non-controlling interests with a change in control from disposal of 5 investment in subsidiary Acquisition of subsidiary’s non-controlling interests from 5 investment in associate Acquisition of subsidiary’s non-controlling interests from 5 investment in subsidiary

Balance at 1 January 2013 - restated

Premium on

share capital ordinary shares

paid-up

Issued and

Retained earnings

Thai Oil Public Company Limited and its Subsidiaries

Year ended 31 December 2013 Balance at 1 January 2013 - as reported Impact of change in accounting policy 3

29

STATEMENT OF C HA NGES IN EQUITY

164 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


Note

-

-

-

-

Total comprehensive income (loss) for the year

2,040,027,873

-

-

-

-

2,040,027,873

-

2,040,027,873

reserve

Legal

244,500,000

-

-

-

-

244,500,000

-

244,500,000

Other

57,865,280,420

(4,022,514,256)

3,378,046

(4,025,892,302)

(4,201,044,149)

66,088,838,825

116,874,555

65,971,964,270

Unappropriated

(86,857,365)

4,205,465

4,205,465

-

-

(91,062,830)

-

(91,062,830)

investments

(90,579,732)

(6,368,581)

(6,368,581)

-

-

(84,211,151)

-

(84,211,151)

differences

subsidiary

interests in

-

-

-

-

-

221,766 (127,795,383)

104,432

104,432

-

-

117,334 (127,795,383)

-

117,334 (127,795,383)

associate

income of

ownership

Equity

the Company

owners of

attributable to

82,701,337,800

(4,024,572,940)

1,319,362

(4,025,892,302)

(4,201,044,149)

90,926,954,889

116,874,555

90,810,080,334

Deficit from the

Share of other change in the Currency comprehensive

available-for-sale translation

changes in

Fair value

Other comprehensive income (loss)

Other components of equity

Consolidated financial statements

NonTotal equity

142,887,214

(3,699,500,412)

4,714,570

(3,704,214,982)

4,337,969,828 87,039,307,628

325,072,528

3,395,208

321,677,320

(41,437,882) (4,242,482,031)

4,054,335,182 94,981,290,071

26,012,659

4,028,322,523 94,838,402,857

interests

controlling

(in Baht)

ANNUAL REPORT 2014

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

20,400,278,730 2,456,261,491

-

-

-

Balance at 31 December 2014

-

-

20,400,278,730 2,456,261,491

-

20,400,278,730 2,456,261,491

Dividend 35 Comprehensive income (loss) for the year Profit (loss) for the year Other comprehensive income (loss)

Balance at 1 January 2014 - restated

Premium on

share capital ordinary shares

paid-up

Issued and

Retained earnings

Thai Oil Public Company Limited and its Subsidiaries

Year ended 31 December 2014 Balance at 1 January 2014 as reported Impact of change in accounting policy 3

29

STATEMENT OF C HA NGES IN EQUITY

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

165


20,400,278,730

2,456,261,491

-

-

-

-

2,456,261,491

ordinary shares

2,040,027,873

-

-

-

-

2,040,027,873

reserve

244,500,000

-

-

-

-

244,500,000

Other

Unappropriated

30,286,676,370

6,050,880,421

-

6,050,880,421

(6,116,408,721)

30,352,204,670

(91,062,830)

(61,044,833)

(61,044,833)

-

-

(30,017,997)

investments

55,336,681,634

5,989,835,588

(61,044,833)

6,050,880,421

(6,116,408,721)

55,463,254,767

equity

Total

(in Baht)

Fin a nci a l S t a t ement s

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

Balance at 31 December 2013

-

-

Total comprehensive income (loss) for the year

-

-

Profit for the year

35

20,400,278,730

share capital

Other comprehensive loss

Comprehensive income (loss) for the year

Dividend

Balance at 1 January 2013

Note

changes in Legal

available-for-sale

Premium on

Fair value

of equity

Other components

paid-up

Retained earnings

Separate financial statements

Issued and

Thai Oil Public Company Limited and its Subsidiaries

Year ended 31 December 2013

29

STATEMENT OF C HA NGES IN EQUITY

166 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


20,400,278,730

2,456,261,491

-

-

-

-

2,456,261,491

ordinary shares

2,040,027,873

-

-

-

-

2,040,027,873

reserve

244,500,000

-

-

-

-

244,500,000

Other

Unappropriated

27,019,170,488

933,538,267

-

933,538,267

(4,201,044,149)

30,286,676,370

(86,857,365)

4,205,465

4,205,465

-

-

(91,062,830)

investments

52,073,381,217

937,743,732

4,205,465

933,538,267

(4,201,044,149)

55,336,681,634

equity

Total

(in Baht)

ANNUAL REPORT 2014

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

Balance at 31 December 2014

Total comprehensive income for the year

-

Other comprehensive income

-

20,400,278,730

-

35

share capital

Profit for the year

Comprehensive income (loss) for the year

Dividend

Balance at 1 January 2014

Note

changes in Legal

available-for-sale

Premium on

Fair value

of equity

Other components

paid-up

Retained earnings

Separate financial statements

Issued and

Thai Oil Public Company Limited and its Subsidiaries

Year ended 31 December 2014

29

STATEMENT OF C HA NGES IN EQUITY

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

167


168

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

STATEMENT OF C ASH FLOWS Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Note

Consolidated financial statements

Separate financial statements

For the year ended 31 December

For the year ended 31 December

2014

2013

2014

2013

(Restated)

Cash flows from operating activities Profit (loss) for the year

(3,704,214,982)

9,537,956,996

933,538,267

6,050,880,421

2,652,358,234

31,941,713

2,451,358,964

-

Adjustments for Allowance for decline in value of inventories adjusted to net realisable value Depreciation and amortisation

30

6,512,315,359

6,032,951,504

4,291,592,005

3,820,395,696

Finance costs

31

3,966,025,581

3,786,253,098

3,745,925,180

3,766,202,306

384,069,720

3,996,183,839

335,113,368

4,048,155,522

(743,635,080)

(676,154,123)

-

-

6, 13, 14

-

-

(5,963,349,892)

(3,039,021,349)

12

-

107,704,767

-

-

28,720,094

18,916,369

31,975,734

19,847,210

(385,519,689)

-

(385,519,689)

-

-

897,492,566

-

209,911

(26,434,287)

(11,184,954)

(135,125,663)

(123,491,753)

(920,208,172)

1,160,359,565

(1,346,753,797)

32,186,229

7,763,476,778

24,882,421,340

3,958,754,477

14,575,364,193

Unrealised loss on foreign exchange Share of gain of associates and jointly-controlled entities Dividend income Impairment loss on asset held for sale

14

Loss on disposal of property, plant and equipment Reversal of impairment loss on property, plant and equipment, and investment property Loss on disposal of investment

15, 16 5

Realisation of deferred land lease and other income Income tax expense

32

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


169

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

STATEMENT OF C ASH FLOWS Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Note

Consolidated financial statements

Separate financial statements

For the year ended 31 December

For the year ended 31 December

2014

2013

2014

2013

(Restated)

Changes in operating assets and liabilities Trade accounts receivable

12,587,103,194

(2,874,751,673)

11,857,563,256

(2,431,667,590)

(5,129,285,414)

(5,819,532,309)

(2,724,399,420)

(4,451,051,868)

17,322,972,388

(8,706,729,555)

15,872,420,073

(8,721,754,207)

(25,782,719)

(53,100,168)

(1,579,755)

(512,550)

(13,740,226,891)

5,903,546,102

(13,678,312,156)

5,717,302,747

Other payable

194,175,022

(8,480,918)

327,616,466

(24,582,934)

Excise duty payable

385,735,810

(120,644,126)

385,735,810

(120,644,126)

Other non-current liabilities

157,884,849

151,043,602

249,382,956

259,162,175

19,516,053,017

13,353,772,295

16,247,181,707

4,801,615,840

Income tax paid

(1,560,180,669)

(1,677,518,093)

(726,014,444)

(776,315,461)

Income tax and value added tax received

6,476,894,184

4,455,092,661

4,527,047,626

2,746,382,032

24,432,766,532

16,131,346,863

20,048,214,889

6,771,682,411

Other receivable Inventories Other non-current assets Trade accounts payable

Cash generated from operating activities

Net cash from operating activities

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


170

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

STATEMENT OF C ASH FLOWS Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Note

Consolidated financial statements

Separate financial statements

For the year ended 31 December

For the year ended 31 December

2014

2013

2014

2013

(Restated)

Cash flows from investing activities Dividends received

-

-

5,963,349,892

3,039,021,349

(1,733,500,000)

(11,129,258,636)

(1,500,000,000)

(11,500,000,000)

6

-

-

(2,058,000,000)

(231,500,000)

6

-

-

968,000,000

492,500,000

Cash outflow on investment in subsidiaries

5, 13

-

-

(2,625,000,000)

(875,000,000)

Cash outflow on investment in associate

5, 14

-

(2,375,456,340)

-

(712,636,927)

5, 14

(37,500,000)

(38,045,000)

-

-

1,221,010

407,003

1,221,010

407,003

(53,591,355)

(61,249,195)

(53,591,355)

(61,249,195)

-

26,947,914

-

-

-

-

-

(4,977,142)

(18,679,324,673)

(12,333,930,789)

(8,918,521,084)

(8,521,718,165)

13,419,864

3,836,975

9,506,444

2,550,000

250,849,339

-

-

-

Purchase of intangible assets

(92,325,312)

(396,570,494)

(29,856,102)

(57,240,454)

Currency translation differences

(15,611,689)

60,846,613

-

-

(20,346,362,816)

(26,242,471,949)

(8,242,891,195)

(18,429,843,531)

Purchase of current investments Cash outflow on short-term loans to related parties Cash inflow on short-term loans to related parties

Cash outflow on investment in jointly-controlled entities Sale of other long-term investment Cash outflow on long-term loans to savings co-operative of employees Advance received for asset held for sale Purchase of investment property Purchase of property, plant and equipment Sale of property, plant and equipment Sale of asset held for sale

Net cash used in investing activities

15

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


171

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

STATEMENT OF C ASH FLOWS Thai Oil Public Company Limited and its Subsidiaries

(in Baht)

Note

Consolidated financial statements

Separate financial statements

For the year ended 31 December

For the year ended 31 December

2014

2013

2014

2013

(Restated)

Cash flows from financing activities Finance costs paid

(3,818,037,109)

(3,067,799,060)

(3,599,224,727)

(3,049,693,393)

Dividends paid

(4,242,482,031)

(6,269,540,026)

(4,201,044,149)

(6,116,408,721)

Repayment of short-term borrowings

(771,845,697)

-

-

-

Proceeds from short-term borrowings

605,711,353

56,059,344

-

-

6

-

-

(2,076,056,430)

-

6

-

-

-

816,276,097

Repayment of long-term borrowings from financial institutions

(23,463,018,867)

(15,193,550,000)

(22,787,500,000)

(14,960,750,000)

Proceeds from long-term borrowings from financial institutions

25,944,575,000

13,280,425,000

22,787,500,000

10,515,500,000

Redemption of debenture

(12,329,716,612)

(2,750,000,000)

(12,329,716,612)

(2,750,000,000)

Proceeds from issue of debentures

15,000,000,000

29,356,029,346

15,000,000,000

29,356,029,346

Repayment of short-term borrowings from related parties Proceeds from short-term borrowings from related parties

Proceeds from subsidiaries’s shares from non-controller

-

1,204,241,250

-

-

Net cash from (used in) financing activities

5

(3,074,813,963)

16,615,865,854

(7,206,041,918)

13,810,953,329

Net increase in cash and cash equivalents

1,011,589,753

6,504,740,768

4,599,281,776

2,152,792,209

(77,121,640)

216,833,895

(87,409,012)

183,207,993

-

(1,878,724,391)

-

-

15,302,596,629

10,459,746,357

9,074,889,657

6,738,889,455

16,237,064,742

15,302,596,629

13,586,762,421

9,074,889,657

1,011,497,177

743,289,232

82,650,293

673,574,845

Effect of exchange rate changes on balance held in foreign currencies at end of year Decrease in cash and cash equivalents from the disposal of a subsidiary during the year Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year

7

Non-cash transaction Payable on purchase of property, plant and equipment

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


172

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 Note

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Contents

Note

Contents

1

General information

21

Trade accounts payable

2

Basis of preparation of the financial statements

22

Other payable

3

Changes in accounting policies

23

Employee benefit obligations

4

Significant accounting policies

24

Share capital

5

Acquisitions of subsidiaries, associate and

25

Additional paid-in capital and reserves

jointly-controlled entities

26

Segment information

Related parties

27

Other income

6 7

Cash and cash equivalents

28

Administrative expenses

8

Other investments

29

Employee benefit expenses

9

Trade accounts receivable

30

Expenses by nature

Other receivable

31

Finance costs

11

Inventories

32

Expense (reversal) of income tax

12

Non-current asset held for sale

33

Promotional privileges

13

Investments in subsidiaries

34

Basic earnings (losses) per share

14

Investments in associates and

35

Dividends

10

jointly-controlled entities

36

Financial instruments

15

Investment properties

37

Commitments with non-related parties

16

Property, plant and equipment

38

Contingent liabilities and contingent assets

17

Intangible assets

39

Insurance policy

18

Deferred tax

40

Event after the reporting period

19

Other non-current assets

41

Thai Financial Reporting Standards (TFRS)

20

Interest-bearing liabilities

not yet adopted


173

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

These notes form an integral part of the financial statements. The financial statements were authorised for issue by the Board of Directors on 12 February 2015.

1

General information

Thai Oil Public Company Limited, the “Company”, is incorporated in Thailand and has its registered offices and refinery plant as follows: Head office

:

Sriracha office and refinery plant

:

555/1 Energy Complex Building A, 11th Floor, Vibhavadi Rangsit Road, Kwang Chatuchak, Khet Chatuchak, Bangkok 10900, Thailand 42/1 Moo 1, Sukhumvit Road Km. 124, Tambol Tungsukla, Amphur Sriracha, Cholburi 20230, Thailand

The Company was listed on the Stock Exchange of Thailand on 26 October 2004. The Company is an entity in the PTT Public Company Limited (“PTT”) group of companies. PTT is incorporated in Thailand and is the major shareholder of the Company and owned 49.1% of the Company’s issued and paid-up share capital as at 31 December 2014 (31 December 2013: 49.1%). The principal businesses of the Company are oil refining and distributions. Details of the Company’s direct and indirect subsidiaries as at 31 December 2014 and 2013 were as follows:

Name of the entity

Type of business

Country of

Ownership

incorporation

interest (%)

2014

2013

Direct subsidiaries Thai Paraxylene Co., Ltd.

Paraxylene manufacturing

Thailand

99.99

99.99

Thai Lube Base Public

Lube base oil refining and distribution

Thailand

99.99

99.99

Company Limited Thaioil Marine Co., Ltd.

Providing marine transportation services for Thailand

99.99

99.99

Thaioil Energy Services Co., Ltd.

Providing of management and general services

Thailand

99.99

99.99

Thaioil Solvent Co., Ltd.

Investment in solvent and chemical businesses

Thailand

99.99

99.99

Thaioil Ethanol Co., Ltd.

Investment in ethanol business and alternative Thailand

99.99

99.99

Thaioil Power Co., Ltd.

Power and steam generation

Thailand

73.99

73.99

TOP SPP Co., Ltd.

Power and steam generation

Thailand

99.99

99.9

petroleum and liquid chemical products

energy products

9


174

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Name of the entity

Type of business

Country of

Ownership

incorporation

interest (%)

2014

2013

Thailand

99.99

99.99

Thailand

80.52

80.52

Indirect subsidiaries TOP Solvent Co., Ltd.

Distribution of solvent and chemical products

Sak Chaisidhi Co., Ltd.

Solvent and chemical products manufacturing and distribution

TOP Solvent (Vietnam) LLC.

Distribution of solvent and chemical products

Vietnam

100.00

100.00

Sapthip Co., Ltd.

Ethanol products manufacturing and distribution

Thailand

50.00

50.0

Singapore

100.00

100.00

Thailand

55.00

55.00

Thailand

75.00

75.00

0

Thaioil Marine International Pte. Ltd. Investment in marine transportation for crude oil and petroleum product business TOP Maritime Service Co., Ltd.

Providing marine transportation services for crew and utilities in Gulf of Thailand

LABIX Co., Ltd.

Linear Alkyl Benzene manufacturing and distribution

2

Basis of preparation of the financial statements

(a)

Statement of compliance

The financial statements issued for Thai reporting purposes are prepared in the Thai language. This English translation of the financial statements has been prepared for the convenience of readers not conversant with the Thai language. The financial statements are prepared in accordance with Thai Financial Reporting Standards (TFRS) and guidelines promulgated by the Federation of Accounting Professions (“FAP”), applicable rules and regulations of the Thai Securities and Exchange Commission. The FAP has issued the following new and revised TFRS relevant to the Group’s operations and effective for annual accounting periods beginning on or after 1 January 2014: TFRS

Topic

TAS 1 (revised 2012)

Presentation of financial statements

TAS 19 (revised 2012)

Employee Benefits

TFRIC 4

Determining whether an Arrangement contains a Lease


175

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

The initial application of these new and revised TFRS has resulted in changes in certain of the Group’s accounting policies. The effects of these changes, where such effects are considered material to the financial statements, are disclosed in note 3. In addition to the above new and revised TFRS, the FAP has issued a number of new and revised TFRS which are effective for annual financial periods beginning on or after 1 January 2015 and have not been adopted in the preparation of these financial statements. Those new and revised TFRS are disclosed in note 41.

(b)

Basis of measurement

The financial statements have been prepared on the historical cost basis except as stated in the accounting policies.

(c)

Functional and presentation currency

The financial statements are prepared and presented in Thai Baht, which is the Company’s functional currency. All financial information presented in Thai Baht has been rounded in the notes to the financial statements to the nearest million unless otherwise stated.

(d)

Use of estimates and judgements

The preparation of financial statements in conformity with TFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Actual results may differ from estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which estimates are revised and in any future periods affected. Information about significant areas of estimation uncertainty and critical judgements in applying accounting policies that have the most significant effect on the amounts recognised in the financial statements is included in the following notes to the financial statements: Note 5 to the financial statements

Acquisitions of subsidiaries, associate and jointly- controlled entities

Note 8 to the financial statements

Other investments

Note 17 to the financial statements

Intangible assets

Note 18 to the financial statements

Deferred tax

Note 23 to the financial statements

Employee benefit obligations

Note 36 to the financial statements

Financial instruments


176

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

3

Changes in accounting policies

(a)

Overview

From 1 January 2014, consequent to the adoption of new and revised TFRS as set out in note 2, the Group has changed its accounting policies in the following areas: •

Presentation

Accounting for employee benefits

Accounting for arrangements containing a lease

Details of these new accounting policies adopted by the Group are included in notes 3(b) to 3(d) below.

(b)

Presentation

From 1 January 2014, the Group has started to present all items of income and expense recognized in a period in two statements: statements of income and statements of comprehensive income as to align with the major shareholder’s accounting policies. Comparative information has been re-presented so that it also is in conformity with the change. Since the change in accounting policy only impacts presentation aspects, there is no impact on reported profit or earnings per share.

(c)

Accounting for employee benefits

Effective from 1 January 2014, the Group will change to immediately recognising an actuarial gains and losses in other comprehensive income, and no longer recording in profit and loss. This change in policy has not had a material impact on the Group.

(d)

Accounting for arrangements containing a lease

From 1 January 2014, the Group has adopted TFRIC 4 - Determining whether an Arrangement contains a Lease. TFRIC 4 addresses arrangements that do not take the legal form of a lease, but convey rights to use items for agreed periods of time in return for a payment or series of payments. TFRIC 4 provides guidance for evaluating whether such arrangements are, or contain, leases should be accounted for under TAS 17 Leases. If an agreement is determined to contain a lease, then TFRIC 4 requires TAS 17 to be applied to classify and account for the lease. Management has reviewed the Group’s arrangements and has determined the impact of TFRIC 4 adoption on assets, liabilities, and retained earnings of the Group as an associate (Global Power Synergy Company Limited) has a power purchase agreement with an entity which determined to be an agreement containing a finance lease. The effects of the change are recognised retrospectively in the financial statements. The impact of the change on the financial statements is as follows:


177

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Consolidated* financial statements as at 1 January 2014

2013

-

8,385

Statements of financial position Increase in finance lease receivable Increase in investment in associates

143

-

Decrease in property, plant and equipment

-

(6,014)

Increase in deferred tax liabilities

-

456

117

1,194

26

631

Increase in unappropriated retained earning Increase in non-controlling interests *

On 10 January 2013, the Group derecognised its investment in IPT and recognised the investment in GPSC as an investment in as sociate accounted for on an equity basis in the consolidated financial statements. Please see note 5 for further explanation. (in million Baht)

Consolidated financial statements For the period ended 31 December 2013

Statements of income Decrease in revenue from sale of goods and rendering services

(24)

Decrease in cost of sale of goods and rendering of services

(14)

Increase in other income Increase in loss on disposal of investment Increase in share of profit of associates and jointly-controlled entities

19 1,466 143

Increase in income tax expense

2

Decrease in profit for the year

(1,316)

Decrease in basic earnings per share (Baht)

(0.52)


178

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 4

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Significant accounting policies

The accounting policies set out below have been applied consistently to all periods presented in these financial statements except as explained in note 3, which addresses changes in accounting policies.

(a)

Basis of consolidation

The consolidated financial statements relate to the Company and its subsidiaries (together referred to as the “Group�) and the Group’s interests in associates and jointly-controlled entities. Business combinations The Group applies the acquisition method for all business combinations other than those with entities under common control. Goodwill is measured as the fair value of the consideration transferred including the recognized amount of any noncontrolling interest in the acquiree, less the net recognised amount (generally fair value) of the identifiable assets acquired and liabilities assumed, all measured as of the acquisition date. Consideration transferred includes the fair values of the assets transferred, liabilities incurred by the Group to the previous owners of the acquiree, and equity interests issued by the Group. Consideration transferred also includes the fair value of any contingent consideration and share-based payment awards of the acquiree that are replaced mandatorily in the business combination. A contingent liability of the acquiree is assumed in a business combination only if such a liability represents a present obligation and arises from a past event, and its fair value can be measured reliably. The Group measures any non-controlling interest at its proportionate interest in the identifiable net assets of the acquiree. Transaction costs that the Group incurs in connection with a business combination, such as legal fees, and other professional and consulting fees are expensed as incurred. Subsidiaries Subsidiaries are entities controlled by the Group. Control exists when the Group has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. The accounting policies of subsidiaries have been changed where necessary to align them with the policies adopted by the Group. Losses applicable to non-controlling interests in a subsidiary are allocated to non-controlling interest even if doing so causes the non-controlling interest to have a deficit balance.


179

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Loss of control Upon the loss of control, the Group derecognises the assets and liabilities of the subsidiary, any non-controlling interests and the other components of equity related to the subsidiary. Any surplus or deficit arising on the loss of control is recognised in profit or loss. If the Group retains any interest in the previous subsidiary, then such interest is measured at fair value at the date that control is lost. Subsequently it is accounted for as an equity-accounted investee or as an available-for-sale financial asset depending on the level of influence retained. Associates and jointly-controlled entities Associates are entities in which the Group has significant influence, but not control, over the financial and operating policies. Significant influence is presumed to exist when the Group holds between 20% and 50% of the voting power of another entity. Jointly-controlled entities are those entities over whose activities the Group has joint control, established by contractual agreement and requiring unanimous consent for strategic financial and operating decisions. The consolidated financial statements include the Group’s share of the total recognised gains and losses of associates and jointly-controlled entities on an equity accounted basis, from the date that significant influence or joint control commences until the date that significant influence or joint control ceases. When the Group’s share of losses exceeds its interest in an associate and jointly-controlled entity, the Group’s carrying amount is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate and jointly-controlled entity. Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealised income or expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealised gains arising from transactions with associates are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment.

(b)

Foreign currencies

Foreign currency transactions Transactions in foreign currencies are translated to the respective functional currencies of Group entities at exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated to the functional currency at the exchange rate at the reporting date. Foreign exchange differences arising on translation are recognised in profit or loss.


180

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Non-monetary assets and liabilities measured at cost in foreign currencies are translated to the functional currency at the exchange rates at the dates of the transactions. Foreign operations The assets and liabilities of foreign operations are translated to Thai Baht at the exchange rates at the reporting date. Goodwill and fair value adjustments arising on the acquisition of foreign operations are stated at exchange rates at the reporting date. The revenues and expenses of foreign operations are translated to Thai Baht at the average foreign exchange rates ruling during the periods. Foreign exchange differences arising on translation are recognised in other comprehensive income and presented in the foreign currency translation reserve in equity until disposal of the investments.

(c)

Derivative financial instruments

Derivative financial instruments are used to manage exposure to foreign exchange, interest rate and commodity price risks arising from operational, financing and investment activities. Derivative financial instruments are not used for trading purposes. However, derivatives that do not qualify for hedge accounting are accounted for as trading instruments. Hedge of future foreign currency transactions Forward foreign exchange contracts protect the Group from fluctuations in exchange rates by establishing the rates at which foreign currency assets will be realised or foreign currency liabilities will be settled. Forward foreign exchange contracts are recognised in the financial statements on inception. The premium or discount on the establishment of each agreement is amortised over the contract period. Cross currency swap and interest rate swap contracts Cross currency swap and interest rate swap contracts hedging future fluctuations in exchange rates and interest rates. Foreign financial assets and liabilities hedged by cross currency swap contracts are translated into the functional currency at the foreign exchange rates determined in the contracts and revalued at the reporting date at the foreign exchange rate ruling on that date. Foreign exchange differences are recognised in profit or loss. The differences under interest rate swaps are recorded as adjustments to the interest expense relating to the financial obligations in profit or loss.


181

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Hedge of crack spread and time spread Differences between the fixed prices of contracts and the settlement prices are recognised in the profit or loss in the period in which the contracts mature.

(d)

Cash and cash equivalents

Cash and cash equivalents in the statements of cash flows comprise cash balances, current and savings accounts, and highly liquid short-term investments. Bank overdrafts that are repayable on demand are a component of financing activities for the purpose of the statement of cash flows.

(e)

Trade and other accounts receivable

Trade and other accounts receivable are stated at their invoice value less allowance for doubtful accounts. The allowance for doubtful accounts is assessed primarily on analysis of payment histories and future expectations of customer payments. Bad debts are written off when incurred.

(f)

Inventories

Inventories are measured at the lower of cost and net realisable value. Cost of inventories is calculated using the weighted average cost principle, and comprises all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on normal operating capacity. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs to complete and to make the sale.

(g)

Non-current assets held for sale

Non-current assets that are expected to be recovered primarily through sale rather than through continuing use, are classified as held for sale. The assets are measured at the lower of their carrying value and fair value less cost to sell. Impairment losses on initial classification as held for sale and subsequent gains and losses on remeasurement are recognised in profit or loss. Gains are not recognised in excess of any cumulative impairment loss.


182

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 (h)

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Investments

Investments in subsidiaries, jointly-controlled entities and associates Investments in subsidiaries, jointly-controlled entities and associates in the separate financial statements of the Company are accounted for using the cost method. Investments in associates and jointly-controlled entities in the consolidated financial statements are accounted for using the equity method. Any changes in the equity interest in subsidiaries of the Group while control is retained are recorded in equity. Investments in other debt and equity securities Debt securities that the Group has the positive intent and ability to hold to maturity are classified as held-to-maturity investments. Held-to-maturity investments are stated at amortised cost, less any impairment losses. The difference between the acquisition cost and redemption value of such debt securities is amortised using the effective interest rate method over the period to maturity. Debt securities and marketable equity securities, other than those securities held for intended to be held to maturity, are classified as available-for-sale investments. Available-for-sale investments are, subsequent to initial recognition, stated at fair value, and changes therein, other than impairment losses and foreign currency differences on available-for-sale monetary items, are recognised directly in equity. The exceptions are impairment losses and foreign exchange gains and losses, which are recognised in the profit or loss. When these investments are derecognised, the cumulative gain or loss previously recognised directly in equity is recognised in profit or loss. Equity securities which are not marketable are stated at cost less any impairment losses. Disposal of investments On disposal of an investment, the difference between net disposal proceeds and the carrying amount together with the associated cumulative gain or loss that was reported in equity is recognised in profit or loss. If the Group disposes of part of its holding of a particular investment, the deemed cost of the part sold is determined using the weighted average method applied to the carrying value of the total holding of the investment.

(i)

Investment properties

Investment properties are properties which are held to earn rental income, for capital appreciation or for both, but not for sale in the ordinary course of business, use in the production or supply of goods or services or for administrative purposes. Investment properties are stated at cost less accumulated depreciation and impairment losses.


183

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Cost includes expenditure that is directly attributable to the acquisition of the investment property. The cost of self-constructed investment property includes the cost of materials and direct labour, and other costs directly attributable to bringing the investment property to a working condition for its intended use and capitalised borrowing costs.

(j)

Property, plant and equipment

The Group’s owned assets Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials and direct labour, any other costs directly attributable to bringing the assets to a working condition for their intended use, the costs of dismantling and removing the items and restoring the site on which they are located, and capitalised borrowing costs. Cost also may include transfers from other comprehensive income of any gain or loss on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment, and are recognised net in profit or loss. Reclassification to investment property When the use of a property changes from owner-occupied to investment property, its carrying amount at the date of reclassification becomes its cost for subsequent accounting. Subsequent costs The cost of replacing a part of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Group, and its cost can be measured reliably. The carrying amount of the replaced part is derecognised. The costs of the day-to-day servicing of property, plant and equipment are recognised in profit or loss as incurred. Depreciation Depreciation is calculated based on the depreciable amount, which is the cost of an asset, or other amount substituted for cost, less its residual value.


184

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Depreciation is charged to the profit or loss on a straight line basis over the estimated useful lives of each component of an item of property, plant and equipment. The estimated useful lives are as follows: Buildings

10 - 25

years

5 - 20

years

20 - 35

years

Lube base oil refinery plants and equipment

16 - 20

years

Paraxylene plants

10 - 25

years

Power plants

20 - 25

years

25

years

3 - 20

years

Oil and liquid chemical tankers and crew boats

10 - 25

years

Furniture, fixtures, office equipment and others

5 - 10

years

5

years

Leasehold improvements Refinery plant and equipment (depreciated over the remaining estimated useful life starting from 1 October 1994)

Transmission facilities Machinery, equipment and plant equipment

Vehicles No depreciation is provided on freehold land and assets under construction.

Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate.

(k)

Intangible assets

Goodwill Goodwill that arises upon the acquisition of subsidiaries is included in intangible assets. The measurement of goodwill at initial recognition is described in note 4(a). Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. In respect of equity-accounted investees, the carrying amount of goodwill is included in the carrying amount of the investment, and an impairment loss on such an investment is not allocated to any asset, including goodwill, that forms part of the carrying amount of the equity-accounted investee. Customer database Customer database is stated at cost less accumulated impairment losses.


185

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

License fee and computer software License fee and computer software that are acquired by the Group, which have finite useful lives, are stated at cost less accumulated amortisation and accumulated impairment losses. Subsequent expenditure Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognised in profit or loss as incurred. Amortisation Amortisation is calculated over the cost of the asset, or other amount substituted for cost, less its residual value. Amortisation is recognised in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill, from the date that they are available for use. The estimated useful lives are as follows: License fee Computer software

10 - 20

years

5 - 10

years

Amortisation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate.

(l)

Deferred charges

Deferred charges are amortised over the estimated periods to which the benefits relate, which are principally in line with the agreements to which such deferred charges relate.

(m)

Impairment

The carrying amounts of the Group’s assets are 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 and intangible assets that have indefinite useful lives or are not yet available for use, the recoverable amount is estimated each year at the same time. An impairment loss is recognised if the carrying amount of an asset or its cash-generating unit exceeds its recoverable amount. The impairment loss is recognised in profit or loss.


186

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

When a decline in the fair value of an available-for-sale financial asset has been recognised directly in equity and there is objective evidence that the value of the asset is impaired, the cumulative loss that had been recognised directly in equity is recognised in profit or loss even though the financial asset has not been derecognised. The amount of the cumulative loss that is recognised in profit or loss is the difference between the acquisition cost and current fair value, less any impairment loss on that financial asset previously recognised in profit or loss. Calculation of recoverable amount The recoverable amount of the Group’s investments in held-to-maturity securities and receivables carried at amortised cost is calculated as the present value of estimated future cash flows, discounted at the original effective interest rate. Receivables with a short duration are not discounted. The recoverable amount of available-for-sale assets is calculated by reference to the fair value. The recoverable amount of a non-financial asset is the greater of the asset’s value in use and fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For an asset that does not generate cash inflows largely independent of those from other assets, the recoverable amount is determined for the cash-generating unit to which the asset belongs. Reversals of impairment An impairment loss in respect of a financial asset is reversed if the subsequent increase in recoverable amount can be related objectively to an event occurring after the impairment loss was recognised. For financial assets carried at amortised cost and available-for-sale financial assets that are debt securities, the reversal is recognised in profit or loss. For available-for-sale financial assets that are equity securities, the reversal is recognised in other comprehensive income. An impairment loss in respect of goodwill is not reversed. Impairment losses recognised in prior periods in respect of other non-financial assets are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised.

(n)

Discount on debentures

Discount on debentures, comprising the difference between proceeds from debentures issuance and redemption value on maturity, is recognised in the profit or loss over the period of the borrowings on an effective interest basis.


THAI OIL PUBLIC COMPANY LIMITED

29 (o)

187 Fi n an c i al Statements

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Interest-bearing liabilities

Interest-bearing liabilities are stated at cost.

(p)

Trade and other accounts payable

Trade and other accounts payable are stated at cost.

(q)

Employee benefits

Defined contribution plans A defined contribution plan, provident fund, is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognised as an employee benefit expense in profit or loss in the periods during which services are rendered by employees. Defined benefit plans A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Group’s net obligation in respect of defined benefit pension plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value. Any unrecognised past service costs and the fair value of any plan assets are deducted. The discount rate is the yield at the reporting date on government bonds that have maturity dates approximating the terms of the Group’s obligations and that are denominated in the same currency in which the benefits are expected to be paid. The calculation is performed by a qualified actuary using the projected unit credit method. When the benefits of a plan are improved, the portion of the increased benefit relating to past service by employees is recognised in profit or loss on a straight-line basis over the average period until the benefits become vested. To the extent that the benefits vest immediately, the expense is recognised immediately in profit or loss. The Group recognises all actuarial gains and losses in other comprehensive income. Other long-term employee benefits The Group’s net obligation in respect of long-term employee benefits is the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value, and the fair value of any related assets is deducted. The discount rate is the yield at the reporting date on government bonds that have maturity dates approximating the terms of the Group’s obligations. The calculation is performed by a qualified actuary using the projected unit credit method. Any actuarial gains and losses are recognised in profit or loss in the period in which they arise.


188

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Termination benefits Termination benefits are recognised as an expense when the Group is committed demonstrably, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termination benefits for voluntary redundancies are recognised as an expense if the Group has made an offer of voluntary redundancy, it is probable that the offer will be accepted, and the number of acceptances can be estimated reliably. If benefits are payable more than 12 months after the reporting period, then they are discounted to their present value. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as an employee benefit expense in profit or loss in the periods during which services are rendered by employees. A liability is recognised for the amount expected to be paid under short-term cash benefit if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably.

(r)

Provisions

A provision is recognised when the Group has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability.

(s)

Revenue

Revenue excludes value added taxes or other sales taxes and is arrived at after deduction of trade discounts. Sale of goods and services rendered Revenue is recognised in profit or loss when the significant risks and rewards of ownership have been transferred to the buyer. No revenue is recognised if there is continuing management involvement with the goods or there are significant uncertainties regarding recovery of the consideration due, associated costs or the probable return of goods. Service income is recognised as services are provided. Rental income Rental income from assets is recognised in profit or loss on a straight-line basis over the term of the lease.


THAI OIL PUBLIC COMPANY LIMITED

29

189 Fi n an c i al Statements

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Interest and dividend income Interest income is recognised in the profit or loss as it accrues. Dividend income is recognised in the profit or loss on the date the Group’s right to receive payments is established which in the case of quoted securities is usually the ex-dividend date.

(t)

Expenses

Leases payments Payments made under operating leases are recognised in profit or loss on a straight line basis over the term of the lease. Repair and maintenance expenses Expenditure on repair and maintenance is charged to profit or loss in the period in which the expenditure is incurred. Expenditure of a capital nature is added to the cost of the related plant and equipment. Finance costs Finance costs comprise interest expense and similar cost. Borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognised in profit or loss for the period in which they are occurred.

(u)

Income tax

Income tax expense on the profit or loss for the year comprises current and deferred tax. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognised for the following temporary differences: the initial recognition of goodwill; the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss; and differences relating to investments in subsidiaries and jointly-controlled entities to the extent that it is probable that they will not reverse in the foreseeable future. Deferred tax is measured at the tax rates that are expected to be applied to the temporary differences when they reverse, using tax rates enacted or substantively enacted by the reporting date. The measurement of deferred tax reflects the tax consequences that would follow the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.


190

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

In determining the amount of current and deferred tax, the Group takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. The Group believes that is accruals for tax liabilities are adequate for all open tax years based on its assessment of many factors, including interpretations of tax law and prior experience. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realised simultaneously. A deferred tax asset is recognised to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilised. Deferred tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that the related tax benefit will be realised.

(v)

Segment Reporting

Segment results that are reported to the Group’s the chief operating decision maker include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.

5

Acquisitions of subsidiaries, associate and jointly-controlled entities

Subsidiaries

TOP SPP On 26 December 2013, the Company invested in TOP SPP Co., Ltd.. The Company, in which the Company owned 99.99%, has a share capital of 350 million ordinary shares with a par value of Baht 10 each, totalling Baht 3,500 million. The first call was 25% of par value, amounted to Baht 875 million. Subsequently, on 8 April 2014, the Company fully paid for the remaining paid-up capital in proportion to its shareholding, amounting to Baht 2,625 million. The total investment amounted to Baht 3,500 million.

LABIX On 11 July 2013, a subsidiary (Thai Paraxylene Co., Ltd.) invested in LABIX Co., Ltd. together with Mitsui & Co., Ltd.. The company, in which TPX owned 75%, has a share capital of 465 million ordinary shares with a par value of Baht 10 each, totalling Baht 4,655 million. The first call was 40% of par value, amounted to Baht 1,396 million. Subsequently, on 20 December 2013, a subsidiary fully paid for the remaining paid-up capital in proportion to its shareholding, amounting to Baht 2,095 million. The total investment amounted to Baht 3,491 million.


191

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Associate

GPSC On 10 January 2013, Independent Power (Thailand) Company Limited (“IPT”) and PTT Utility Company Limited (“PTTUT”) formed the new amalgamated company and registered the new company namely Global Power Synergy Company Limited (“GPSC”) with The Ministry of Commerce. Pursuant to the amalgamation, the Group as shareholders of IPT swapped all existing ordinary shares held in IPT for new ordinary shares issued by GPSC, resulting in the Group obtaining ownership interests of (a) directly owned by the Company (11.88%) and (b) indirectly owned via Thaioil Power Co., Ltd. (27.71%). Upon the completion of the share swap, the Group derecognised its investment in IPT and recognised the investment in GPSC as an investment in associate accounted for on an equity basis in the consolidated financial statements. In the separate financial statements, the Company recorded the initial value of investment in GPSC, which is accounted for using the cost method, at the book value of IPT at the amalgamation date. In the consolidated financial statements, the Group recorded the initial value of the investment in GPSC, which is accounted for using the equity method, at the fair value of GPSC shares received at the amalgamation date and consequently recognised the difference between the fair value of GPSC shares received at the amalgamation date and the Group’s interest in IPT on that date as gain on investment disposal in the consolidated statement of income. From 1 January 2014, the Group has adopted TFRIC 4 - Determining whether an Arrangement contains a Lease. The effects of the change are recognised retrospectively in the financial statements as disclosed in note 3(d). The impact of the change on the financial statements as at 31 December 2013 is as follows: (in million Baht)

Consolidated financial statements As previously

Impact of change in

reported

accounting policy

As restated

Statement of income for period ended 31 December 2013 Profit (loss) on disposal of investment

568

(1,466)*

*Attributable to the Group and the non-controlling interest amount to Baht 1,199 million and 267 million, respectively. **Attributable to the Group and the non-controlling interest amount to Baht 749 million and 149 million, respectively.

(898)*

*


192

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Jointly-controlled entities

TOP-NTL Shipping Trust During 2013, at the TOP-NTL Shipping Trust’s Extraordinary General Meeting of the unitholders, the unitholders passed a resolution to issue additional units on two occasions totalling 950,000 units. The subsidiary (Thaioil Marine Co., Ltd.) fully paid SGD 475,000 or equivalent to Baht 12 million for these additional units on 1 August 2013 and 30 October 2013 in proportion to its unitholding. Subsequently, on 27 June 2014, at the Annual General Meeting of the unitholders, there was a resolution to issue additional units totalling 864,400 units or totalling SGD 432,000 or equivalent to Baht 11.25 million. The subsidiary fully paid for these additional shares in proportion to their shareholding on 9 July 2014.

TOP Nautical Star On 2 August 2013, a subsidiary (Thaioil Marine Co., Ltd. (“TM”)) invested in TOP Nautical Star Co., Ltd. together with Nathalin Co., Ltd. (“Nathalin”) and TOP-NTL Shipping Trust (“TOP-NTL”), owned equally by TM and Nathalin. The shareholding portion of TM, Nathalin and TOP-NTL is 35%, 35% and 30% respectively. The company has a share capital of 1.5 million ordinary shares with a par value of Baht 100 each, totalling Baht 150 million. The first call was 25% of par value. Later, TM and TOP-NTL paid for the additional 25% paid-up capital on 30 October 2013, totalling Baht 26.25 million and Baht 22.50 million respectively. Subsequently, on 9 July 2014, TM and TOP-NTL fully paid the remaining 50% of the registered capital, amounted to Baht 26.25 million and Baht 22.50 million respectively.

6

Related parties

Related parties are those parties linked to the Group as shareholders or by common shareholders or directors. Transactions with related parties are conducted at prices based on market prices or, where no market price exists, at contractually agreed prices. Relationships with related parties that control or jointly control the Group or are being controlled or jointly controlled by the Group or have transactions with the Group are as follows:

Country of Name of entities

incorporation

Nature of relationships

PTT Public Company Limited

Thailand

Major shareholder

Thai Paraxylene Co., Ltd.

Thailand

Subsidiary and/or common directors

Thai Lube Base Public Company Limited

Thailand

Subsidiary and/or common directors

Thaioil Marine Co., Ltd.

Thailand

Subsidiary and/or common directors


193

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Country of Name of entities

incorporation

Nature of relationships

Thaioil Energy Services Co., Ltd.

Thailand

Subsidiary and/or common directors

Thaioil Solvent Co., Ltd.

Thailand

Subsidiary and/or common directors

Thaioil Ethanol Co., Ltd.

Thailand

Subsidiary and/or common directors

Thaioil Power Co., Ltd.

Thailand

Subsidiary and/or common directors

TOP SPP Co., Ltd.

Thailand

Subsidiary and/or common directors

TOP Solvent Co., Ltd.

Thailand

Indirect subsidiary and/or common directors

Sak Chaisidhi Co., Ltd.

Thailand

Indirect subsidiary and/or the Company’s management as a director

TOP Solvent (Vietnam) LLC.

Vietnam

Indirect subsidiary and/or the Company’s management as a director

Sapthip Co., Ltd.

Thailand

Indirect subsidiary and/or the Company’s management as a director

Thaioil Marine International Pte. Ltd.

Singapore

Indirect subsidiary and/or the Company’s management as a director

TOP Maritime Service Co., Ltd.

Thailand

Indirect subsidiary and/or the Company’s management as a director

LABIX Co., Ltd.

Thailand

TOP-NTL Pte. Ltd.

Singapore

TOP-NTL Shipping Trust

Singapore

TOP Nautical Star Co., Ltd.

Thailand

Indirect subsidiary and/or common directors Jointly-controlled entity of subsidiary Jointly-controlled entity of subsidiary Jointly-controlled entity of subsidiary and/or the Company’s management as a director

TOP-NYK MarineOne Pte. Ltd.

Singapore

Jointly-controlled entity of indirect subsidiary and/or the Company’s management as a director

PTT ICT Solutions Co., Ltd.

Thailand

Associate and/or the Company’s management as a director

PTT Energy Solutions Co., Ltd.

Thailand

Associate and/or the Company’s management as a director

Global Power Synergy Co., Ltd.*

Thailand

Indirect associate and/or common directors

Maesod Clean Energy Co., Ltd.

Thailand

Indirect associate and/or the Company’s management as a director

Ubon Bio Ethanol Co., Ltd.

Thailand

Indirect associate and/or the Company’s management as a director

Thome Ship Management (Thailand) Co., Ltd.

Thailand

Indirect associate and/or the Company’s management as a director


194

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Country of Name of entities PTT International Trading Pte. Ltd.

incorporation

Nature of relationships

Singapore

Subsidiary of major shareholder

Thailand

Subsidiary of major shareholder

Energy Complex Co., Ltd.

Thailand

Subsidiary of major shareholder

Star Petroleum Refining Public

Thailand

Associate of major shareholder

Thailand

Associate of major shareholder

Thailand

Associate of major shareholder

Thailand

Associate of major shareholder

PTT Maintenance and Engineering Co., Ltd. Thailand

Associate of major shareholder

PTT Phenol Co., Ltd.

Thailand

Associate of major shareholder

Thai Petroleum Pipeline Co., Ltd.

Thailand

Related company and/or the Company’s

PTT Exploration and Production Public Company Limited

Company Limited IRPC Public Company Limited Bangchak Petroleum Public Company Limited PTT Global Chemical Public Company Limited

management as a director *

On 10 January 2013, Global Power Synergy Co., Ltd., the amalgamated company resulting from the amalgamation of Independent Power (Thailand) Co., Ltd. and PTT Utility Company Limited.

The pricing policies for particular types of transactions are explained further below:

Transactions

Pricing policies

Revenue from sale of goods and rendering

Market prices or, where no market price exists,

of services, lease income, purchase

at contractually agreed prices

of goods and assets Interest income and expense

Agreed rates stipulated in the agreements

Dividend income

Right to receive dividends

Other income and expenses

Contractually agreed prices

Directors’ remuneration

Amounts approved by the Group’s shareholders


195

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Significant transactions for the years ended 31 December 2014 and 2013 with related parties were as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

173,581

192,982

167,635

186,226

152,296

162,647

147,574

157,284

-

2,380

-

2,380

108

22

108

22

51

39

40

29

-

-

59,115

61,693

-

-

39,378

39,813

-

-

-

4,962

Interest income

-

-

136

122

Dividend income

-

-

5,936

3,024

Land lease income

-

-

61

50

Other income

-

-

1,080

1,022

Interest expense

-

-

89

135

Other expenses

-

-

777

828

Purchase of assets

-

-

-

7

33

-

-

-

1,221

648

1,040

640

Major shareholder Revenue from sale of goods and rendering of services Purchase of crude oil and feedstock Purchase-sale of crude oil and feedstock for legal reserve* Other income Other expenses Subsidiaries Revenue from sale of goods and rendering of services Purchase of crude oil and feedstock Purchase-sale of crude oil and feedstock for legal reserve*

Jointly-controlled entities Other income Other expenses


196

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

12

11

9

7

962

783

914

736

Interest income

4

4

-

-

Dividend income

-

-

27

15

Land lease income

7

7

7

7

60

63

28

38

Other expenses

235

213

212

182

Purchase of assets

169

99

169

99

18,510

17,509

13,396

12,684

11,701

11,222

2,883

3,241

-

3,873

-

3,873

8

13

8

10

220

151

219

151

59

91

48

51

Associates Revenue from sale of goods and rendering of services Purchase of crude oil and feedstock

Other income

Other related parties Revenue from sale of goods and rendering of services Purchase of crude oil and feedstock Purchase-sale of crude oil and feedstock for legal reserve* Other income Other expenses

Directors’ remuneration

*

Purchase-sale of crude oil and feedstock transactions entered for the purpose of maintaining the legal minimum reserve levels of crude oil inventory are transacted with related parties and have already been reversed in the financial statements for the years ended 31 December 2014 and 2013.


197

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Balances as at 31 December 2014 and 2013 with related parties were as follows:

Trade accounts receivable - related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

6,337

12,436

6,096

11,566

-

-

3,599

5,709

Major shareholder PTT Public Company Limited Subsidiaries Thai Paraxylene Co., Ltd. Thai Lube Base Public Company Limited

-

-

579

573

Thaioil Power Co., Ltd.

-

-

39

53

16

-

-

-

2

-

-

-

5

66

-

-

169

370

165

310

19

19

-

-

75

134

-

-

27

20

-

-

6,650

13,045

10,478

18,211

-

-

-

-

6,650

13,045

10,478

18,211

-

-

-

-

Jointly-controlled entities TOP Nautical Star Co.,Ltd Associates Global Power Synergy Co., Ltd. Other related parties IRPC Public Company Limited Bangchak Petroleum Public Company Limited PTT Exploration and Production Public Company Limited PTT International Trading Pte. Ltd. PTT Global Chemical Public Company Limited

Less allowance for doubtful accounts Net Bad and doubtful debts expense for the year


198

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Other accounts receivable - related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

7

9

7

9

Thai Paraxylene Co., Ltd.

-

-

34

39

Thai Lube Base Public Company Limited

-

-

30

43

Thaioil Marine Co., Ltd.

-

-

2

1

Thaioil Energy Services Co., Ltd.

-

-

2

4

Thaioil Solvent Co., Ltd.

-

-

18

17

Thaioil Ethanol Co., Ltd.

-

-

4

4

Thaioil Power Co., Ltd.

-

-

27

38

TOP SPP Co.,Ltd

-

-

5

-

TOP Solvent Co., Ltd.

-

-

2

2

Sak Chaisidhi Co., Ltd.

-

-

5

-

LABIX Co., Ltd.

-

-

40

24

PTT ICT Solutions Co., Ltd.

8

4

8

4

PTT Energy Solutions Co.,Ltd

1

-

1

-

Maesod Clean Energy Co., Ltd

1

1

-

-

Global Power Synergy Co., Ltd.

6

2

6

2

12

1

-

-

2

2

2

2

37

19

193

189

Major shareholder PTT Public Company Limited Subsidiaries

Associates

Thome Ship Management (Thailand) Co., Ltd. Other related party PTT Maintenance and Engineering Co., Ltd. Total


199

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Short-term loans to related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Thaioil Solvent Co., Ltd.

-

-

2,498

2,486

Thaioil Ethanol Co., Ltd.

-

-

455

437

TOP SPP Co.,Ltd.

-

-

1,060

-

Maesod Clean Energy Co., Ltd

90

90

-

-

Total

90

90

4,013

2,923

Subsidiaries

Associate

Interest rates during the years of 2014 and 2013 were charged at money market rate (MMR) but not exceeding the average minimum loan rate (MLR) of 5 financial institutions less margin. Movements of short-term loans to related parties during the years ended 31 December 2014 and 2013 were as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

90

90

2,923

3,184

Increase

-

-

2,058

231

Decrease

-

-

(968)

(492)

90

90

4,013

2,923

At 1 January

At 31 December


200

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Trade accounts payable - related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

6,961

15,873

6,612

14,918

Thai Paraxylene Co., Ltd.

-

-

1,953

3,157

Thai Lube Base Public Company Limited

-

-

130

583

Thaioil Marine Co., Ltd.

-

-

12

57

Thaioil Power Co., Ltd.

-

-

171

193

Sak Chaisidhi Co., Ltd.

-

-

6

2

Sapthip Co., Ltd.

-

-

9

10

23

-

-

-

27

49

27

49

PTT ICT Solutions Co., Ltd.

-

6

-

-

Ubon Bio Ethanol Co., Ltd.

87

54

87

54

4

5

-

-

IRPC Public Company Limited

200

411

-

-

PTT Global Chemical Public Company Limited

112

243

-

-

12

12

-

-

7,426

16,653

9,007

19,023

Major shareholder PTT Public Company Limited Subsidiaries

Jointly-controlled entities TOP Nautical Star Co.,Ltd. Associates Maesod Clean Energy Co., Ltd

Global Power Synergy Co., Ltd. Other related parties

PTT Phenol Co., Ltd. Total


201

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Other accounts payable - related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

2

4

-

3

Thai Paraxylene Co., Ltd.

-

-

-

2

Thai Lube Base Public Company Limited

-

-

2

3

Thaioil Marine Co., Ltd.

-

-

13

5

Thaioil Energy Services Co., Ltd.

-

-

44

107

Thaioil Solvent Co., Ltd.

-

-

1

-

PTT ICT Solutions Co., Ltd.

44

63

44

60

PTT Energy Solutions Co.,Ltd

25

-

25

-

Thome Ship Management (Thailand) Co., Ltd.

12

-

-

-

Energy Complex Co., Ltd.

1

1

1

1

IRPC Public Company Limited

8

16

8

16

Thai Petroleum Pipeline Co., Ltd.

4

3

4

3

96

87

142

200

Major shareholder PTT Public Company Limited Subsidiaries

Associate

Other related parties

Total


202

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Short-term borrowings from related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Thai Paraxylene Co., Ltd.

-

-

178

2,171

Thai Lube Base Public Company Limited

-

-

3,465

3,481

Thaioil Marine Co., Ltd.

-

-

117

184

Total

-

-

3,760

5,836

Subsidiaries

Interest rates during the years of 2014 and 2013 were charged at money market rate (MMR) but not exceeding the average minimum loan rate (MLR) of 5 financial institutions less margin. Movements of short-term borrowings from related parties during the years ended 31 December 2014 and 2013 were as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

At 1 January

-

-

5,836

5,020

Increase

-

-

-

816

Decrease

-

-

2,076

-

At 31 December

-

-

3,760

5,836


THAI OIL PUBLIC COMPANY LIMITED

29

203 Fi n an c i al Statements

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Significant agreements with related parties As at 31 December 2014 the Group had the following significant agreements with related parties.

Raw Materials and Oil-Products Purchases and Sales Agreements The Company has raw materials and oil products purchase and sale agreements with a subsidiary, whereby the purchase and sale volumes and prices of raw materials and oil products are specified in the agreements. These agreements are effective on the agreement date and shall be terminated by either party giving at least 6 months notice in writing to the other party.

Oil-Products Sale and Purchase Agreements The Company has oil products purchase and sale agreements with a subsidiary, whereby the purchase and sale volumes and prices are specified in the agreements. These agreements are effective on the agreement date and shall be terminated if either party does not comply with the terms stipulated in the agreements.

By-Product Sale and Purchase Agreement The Company has a by-product purchase and sale agreement with a subsidiary, whereby the purchase and sale volumes and prices of the by-product are specified in the agreement. The agreement is for a period of 13 years expiring in September 2017, or until the termination by mutual consent.

Technology and Communication Service Agreement The Company has a technology and communication service agreement with an associate, whereby the service fees are specified in the agreement. The agreement is for a period of 4 years 6 months expiring in December 2015 and is renewable for additional periods of 5 years.

Crack Spread Swap Agreements The Company has crack spread swap agreements with a related company (“counterparty�). The Company or the counterparty has commitments to make payments for the differences between the fixed price and floating price for each period. As at 31 December 2014, the Company had oil volume under the agreements with the related company of 0.4 million barrels (2013: 0.3 million barrels).


204

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Product Offtake and Crude Oil Supply Agreement The Company has a product off take and crude oil supply agreement with a related company, whereby (a) the Company will sell and the related company will purchase refined petroleum products produced by the refinery for 49.99% of 270,000 barrels per day; and (b) the related party will supply and the Company will purchase crude oil and/or feedstock for the refinery required to produce 49.99% of 270,000 barrels per day. The credit term for crude oil shall be mutually agreed.

Feedstock Throughput Agreement The Company has a feedstock throughput agreement with a related company to use the Company’s single buoy mooring facility for receiving its feedstock. The agreement is for a period of 15 years expiring in 2023 and the throughput fee is stipulated in the agreement.

Throughput Agreement The Company has a throughput agreement with a related company, whereby the tariff fee is specified in the agreement. The agreement is for a period of 20 years expiring in 2014 or when a target is achieved and is renewable.

Natural Gas Supply Agreements The Company and two subsidiaries have natural gas supply agreements with a related company, whereby the related company agrees to supply the natural gas to the Company and the subsidiaries at quantities and prices as stipulated in the agreements. These agreements are effective for periods of 5 to 25 years expiring during 2016 and 2023.

Cost Reimbursement Agreements A subsidiary and an associate have cost reimbursement agreements with the Company covering the reimbursement of construction costs of natural gas pipeline facilities and the use of the pipeline facilities, raw water pipeline and the use of land for the construction of a transmission line connecting the subsidiary and the associate to the Electricity Generating Authority of Thailand (EGAT). Under the terms of the agreements, the subsidiary and the associate agree to share the cost of investments with the Company on the basis and conditions stipulated in the agreements. These agreements are effective for a period of 25 years, or until the termination of the power purchase agreements entered into by the subsidiary and the associate with EGAT, whichever is sooner.

Power and Steam Purchase Agreements Certain subsidiaries (“sellers”) have power and steam purchase agreements with the Company and two subsidiaries for periods of 20 and 25 years expiring in 2023 and 2027, whereby the sellers will sell power and steam energy to the Company and the subsidiaries at the agreed quantities and prices as stipulated in the agreements.


THAI OIL PUBLIC COMPANY LIMITED

29

205 Fi n an c i al Statements

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Services and Supplies Agreements Certain subsidiaries and an associate have services and supplies agreements with the Company, whereby the Company provides the subsidiaries and the associate for the operating, repair and maintenance, management, controlling and administration, procurement, fuel transmission, waste water treatment and utilities, information technology, financial, accounting and human resource services. The subsidiaries and the associate agree to pay certain fees as stipulated in the agreements. These agreements are for periods of 3 years or 24 years or until the termination of the land lease agreement entered into by a subsidiary with the Company, whichever is sooner or until the termination of the power purchase agreement entered into by the associate with EGAT. A subsidiary has services and supplies agreement with the Company, whereby the subsidiary provides the Company for human resource services, whereby the service fee is specified in the agreement. This agreement is for a period of 2 years expiring in December 2015.

Land Lease Agreements Certain subsidiaries and an associate have land lease agreements with the Company to lease/sublease certain parcels of land ending in September 2022, May 2041, and August 2043 with total annual rental for the year 2014 of Baht 68 million, and the rate will be adjusted every 5 years. The Company has a land lease agreement with a related company to lease certain parcels of land ending in August 2026 with total annual rental for the year 2014 of Baht 2.7 million. If the Company does not giving a cancelable notice within a month before contract end date, the contract shall be renewed for additional 15 years.

Raw Materials and Petrochemical Products Purchase and Sale Agreements A subsidiary has raw materials and petrochemical products purchase and sale agreements with related companies, whereby the purchase and sale volumes and prices of raw materials and petrochemical products are specified in the agreements. These agreements are for periods of 1 year to 15 years expiring during 2015 and 2017.

Technical Service Agreements A subsidiary has technical service agreements with the Company and three subsidiaries to provide a consultancy technical solutions service for energy-related and petrochemical businesses, whereby the service fees are specified in the agreements. These agreements are for a period of at least 3 years and shall be terminated by either party giving at least 30 days notice in writing to the other party.


206

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

An associate has a technical service agreement with the Company to provide a consultancy technical solutions service for energy-related and petrochemical businesses, whereby the service fees are specified in the agreement. This agreement is for a period of 5 years expiring in August 2016 and shall be automatically renewed for another a period of 5 years until either party giving at least 6 months notice in writing to the other party.

Time Charter and Affreightment Agreements A subsidiary has time charter and affreightment agreements with the Company and another subsidiary, whereby the freight rate is specified in the agreements. These agreements are for periods of 1 year expiring during 2015. Two jointly-controlled entities have time charter agreements with the Company, whereby the freight rate is specified in the agreements. These agreements are for periods of 10 years expiring in 2021, 2022 and 2024.

Charter of Crew Boat Agreements An indirect subsidiary has charter of crew boat agreement with a related company, whereby the service fees are specified in the agreements. These agreements are for period of 3 and 5 years expiring in 2016 and 2017 and shall be renewed for periods of 2 years by either party giving at least 3 days before contract end date notice in writing to the other party.

Office Rental Agreements A subsidiary has an office rental agreement with a related company, whereby the rental fees are specified in the agreement. The agreement has no specified expiry date so the compliance with conditions specified in the agreement is ongoing until either party giving at least 30 days written notice of termination to the other party. The Company has office rental and service agreements with a related party, whereby the rental and service fees are specified in the agreements. These agreements are for the periods of 3 years expiring in November 2015 and are renewable for additional periods of 3 years.

Ethanol Products Purchase and Sale Agreements An associate has ethanol products purchase and sale agreements with the Company, whereby the purchase and sale volumes and prices of the ethanol products are specified in the agreements. This agreement expired in December 2013. This agreement shall be automatically renewed for additional period of 1 year until either party giving at least 30 days notice in writing to the other party. A subsidiary has an ethanol products purchase and sale agreement with a related company, whereby the purchase and sale volumes and prices of the ethanol products are specified in the agreement. The agreement is for a period of 10 years expiring in June 2021 and shall be renewed by either party giving at least 6 months before contract end date notice in writing to the other party.


THAI OIL PUBLIC COMPANY LIMITED

29

207 Fi n an c i al Statements

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Service Agreements A subsidiary has service agreements with the Company, whereby the service fees are specified in the agreements. These agreements are for a period of 1 year expiring in December 2015. The Company has a service agreement with a subsidiary, whereby the service fees are specified in the agreement. This agreement is for a period of 2 years and 6 months expiring in December 2015. The Company has a service agreement with a subsidiary, whereby the Company provides the subsidiary for the management, controlling and administration services at the service fee as specified in the agreement. This agreement is for a period of not exceeding 27 months or until the termination of the land lease agreement entered into by the subsidiary with the Company, whichever is sooner.

Ship Management Agreements An indirect associate has ship management agreements with a subsidiary, whereby the service fees are specified in the agreements. These agreements are for a period of at least 1 year and shall be terminated by either party giving 3 months notice in writing to the other party.

Crude Oil Storage Tank Service Agreement A related company has a crude oil storage tank service agreement with the Company, whereby the service fees are specified in the agreement. This agreement is for a period of 3 years expiring in September 2016. The Company has a crude oil storage tank service agreement with a related company, whereby the service fees are specified in the agreement. This agreement is for a period of 1 year expiring in December 2015.

Loan Agreement The Company has uncommitted unsecured short term inter-company borrowing and lending agreements with a related company to manage liquidity. Each of the borrowing credit line and lending credit line is not exceeding Baht 2,000 million, bearing the interest rate reference by BIBOR or LIBOR, plus interest rate margin by taking into account on the short term borrowing interest rate, the return on short term investment and credit rating of the Company and the counterparty. These agreements are for a period of 1 year expiring in December 2015.


208

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 7

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Cash and cash equivalents (in million Baht)

Cash on hand Cash at banks - savings and current accounts

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

3

2

1

1

12,230

13,801

9,582

7,574

4,004

1,500

4,004

1,500

16,237

15,303

13,587

9,075

Cash at banks - fixed deposits (maturity period less than 3 months from the investment date) Total

The currency denomination of cash and cash equivalents as at 31 December 2014 and 2013 was as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

10,941

9,808

8,878

4,044

5,187

5,478

4,709

5,031

Other

109

17

-

-

Total

16,237

15,303

13,587

9,075

Thai Baht United States Dollars

As at 31 December 2014, the Group’s savings, current and fixed deposits totalling Baht 309 million have been pledged as collateral for credit facilities as described in note 20 to the financial statements (2013: nil).


209

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 8

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Other investments (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

30,246

28,512

30,000

28,500

30,246

28,512

30,000

28,500

Equity securities - available-for-sale securities

163

161

163

161

Other non-marketable securities

779

779

779

779

942

940

942

940

31,188

29,452

30,942

29,440

Current investments Cash at bank - fixed deposits

Other long-term investments

Total

All other investments of the Group as at 31 December 2014 and 2013 were denominated entirely in Thai Baht. Cash at bank - fixed deposits As at 31 December 2014, the Group’s fixed deposits totalling Baht 246 million have been pledged as collateral for credit facilities as described in note 20 to the financial statements (2013: nil). Equity securities - available-for-sale securities In 2007 the Company entered into MFC Energy Open End Fund with certain companies so as to raise funds from financial institution investors who are interested in investing in energy or relating energy business. Later, in May 2014 the Fund was renamed to Core Flexible Fund and changed to its investment policy, which the Fund can invest in assets of other industry groups at register in the Stock Exchange. In consideration thereof, the Company has a commitment to purchase a holding in this Fund, comprising 40 million units at par value of Baht 10, amounting to Baht 400 million. During 2014 and 2013, the Fund redeemed automatically from the Company for 0.19 million units and 0.06 million units or amounting to Baht 1.2 million and Baht 0.4 million, respectively. As at 31 December 2014, the Company held totalling 25.0 million units or totalling Baht 250 million at fair value of Baht 163 million (2013: Baht 161 million).


Co., Ltd.

Thai Petroleum Pipeline

Related party

by pipeline

Oil transportation 9.19

9.19

2013

2014

Business (%)

Ownership interest

Type of

Thai Oil Public Company Limited and its Subsidiaries

Other non-marketable securities

29

8,479

2014

8,479

2013

Paid-up capital 2013

779 779

779 779

(in million Baht)

2014

Cost method

Consolidated/Separate financial statements

NOTES TO TH E FINA NCIAL STATEMENTS

-

2014

-

2013

Dividend income

210

Fin a nci a l S t a t ement s

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


211

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 9

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Trade accounts receivable (in million Baht)

Related parties

Consolidated

Separate

financial statements

financial statements

Note

2014

2013

2014

2013

6

6,650

13,045

10,478

18,211

9,492

15,702

5,939

10,078

16,142

28,747

16,417

28,289

1

1

-

-

16,141

28,746

16,417

28,289

-

-

-

-

Other parties

Less allowance for doubtful accounts Total

Bad and doubtful debts expenses for the year

Aging analyses for trade accounts receivable are as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

6,641

13,040

10,478

18,211

Less than 3 months

5

5

-

-

3 - 6 months

1

-

-

-

6 - 12 months

3

-

-

-

6,650

13,045

10,478

18,211

-

-

-

-

6,650

13,045

10,478

18,211

Note

Related parties Within credit terms Overdue:

Less allowance for doubtful accounts Net

6


212

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

9,465

15,682

5,939

10,078

23

13

-

-

3 - 6 months

1

2

-

-

6 - 12 months

1

2

-

-

Over 12 months

2

3

-

-

9,492

15,702

5,939

10,078

1

1

-

-

9,491

15,701

5,939

10,078

16,141

28,746

16,417

28,289

Other parties Within credit terms Overdue: Less than 3 months

Less allowance for doubtful accounts Net Total

The normal credit term granted by the Group ranges from 15 days to 90 days. The currency denomination of trade accounts receivable as at 31 December 2014 and 2013 was as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

11,281

20,843

13,188

23,307

4,659

7,621

3,229

4,982

Other

201

282

-

-

Total

16,141

28,746

16,417

28,289

Thai Baht United States Dollars


213

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 10

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Other receivable (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Prepaid expenses

616

510

460

363

Other accounts receivable

686

335

805

466

44

42

44

42

Other

209

436

180

411

Total

1,555

1,323

1,489

1,282

Current portion of long-term loans to savings co-operative of employees

11

Inventories (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Crude oil and feedstock

9,077

12,132

7,465

9,859

Materials, spare parts and supplies

1,161

1,135

927

884

Finished and semi-finished oil products

8,890

14,167

5,997

10,605

12,104

21,120

12,100

21,012

-

2

-

1

31,232

48,556

26,489

42,361

2,699

47

2,451

-

28,533

48,509

24,038

42,361

Goods in transit Crude oil Materials, spare parts and supplies

Less allowance for decline in value of inventories adjusted to net realisable value Net

As at 31 December 2014 the Group and the Company’s inventories as stated above included a legal reserve amounting to Baht 8,438 million and Baht 7,947 million respectively (2013: Baht 15,244 million and Baht 14,548 million respectively).


214

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

Inventories recognised as an expense in ‘cost of sale of goods’ - Cost - Write-down to net realisable value

Net

12

390,157

396,242

393,852

401,090

2,652

32

2,451

-

392,809

396,274

396,303

401,090

Non-current asset held for sale

A non-current asset is presented as an asset held for sale following the commitment of a subsidiary’s management. Effort to sell has commenced in 2013, and a sale transaction occurred in January 2014. An impairment loss of Baht 108 million on the remeasurement of the asset classified as held for sale to the lower of its carrying amount and its fair value less cost to sell has been recognised in administrative expenses (note 28). Details of the asset classified as held for sale as at 31 December were as follows: (in million Baht)

Consolidated financial statements Note

2014

2013

16

-

250

-

250

Asset Property, plant and equipment – Oil and liquid chemical tanke


215

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 13

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Investments in subsidiaries (in million Baht)

Separate financial statements Note

At 1 January

2014

2013

11,920

11,533

Acquisitions

5

2,625

875

Disposal

5

-

(488)

14,545

11,920

At 31 December


Thai Oil Public Company Limited and its Subsidiaries

99.99 99.99 99.99 99.99 99.99 73.99 99.99

Thai Lube Base Public Company Limited

Thaioil Marine Co., Ltd.

Thaioil Energy Services Co., Ltd.

Thaioil Solvent Co., Ltd.

Thaioil Ethanol Co., Ltd.

Thaioil Power Co., Ltd.

TOP SPP Co., Ltd.

(%)

99.99

73.99

99.99

99.99

99.99

99.99

99.99

99.99

2013

14,350

3,500

2,810

1,450

1,250

40

970

1,758

2,572

2014

11,725

875

2,810

1,450

1,250

40

970

1,758

2,572

2013

Paid-up capital 2013

14,545

3,500

3,195

1,450

1,250

40

970

1,979

2,161

11,920

875

3,195

1,450

1,250

40

970

1,979

2,161

(in million Baht)

2014

Cost method

None of the Company’s investment in subsidiaries are publicly listed and consequently do not have published price quotations.

Total

99.99

Thai Paraxylene Co., Ltd.

Subsidiaries

2014

Ownership interest

Separate financial statements

5,936

-

104

-

-

60

48

2,637

3,087

2014

3,024

-

416

-

-

-

49

2,109

450

2013

Dividend income

Investments in subsidiaries as at 31 December 2014 and 2013, and dividend income from those investments for the years then ended were as follows:

29

NOTES TO TH E FINA NCIAL STATEMENTS

216

Fin a nci a l S t a t ement s

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


217

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 14

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Investments in associates and jointly-controlled entities (in million Baht)

Note

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

At 1 January - as reported Impact of change in accounting policy

3

At 1 January - restated

11,579

1,286

1,261

60

143

-

-

-

11,722

1,286

1,261

60

744

676

-

-

38

9,749

-

1,201

(75)

(15)

-

-

1

26

-

-

12,430

11,722

1,261

1,261

Share of net gain of investments - equity method Acquisition of associate and jointly - controlled entities

Dividend income Currency transaction differences At 31 December

5


Thai Oil Public Company Limited and its Subsidiaries

39.59* 30.00 21.28

Global Power Synergy Co., Ltd.

Maesod Clean Energy Co., Ltd.

Ubon Bio Ethanol Co., Ltd.

50.00 35.00 50.00

TOP-NTL Shipping Trust

TOP Nautical Star Co., Ltd.

TOP-NYK MarineOne Pte. Ltd.

50.00

35.00

50.00

50.00

33.33

21.28

30.00

39.59*

20.00

20.00

15,605

650

747 15,702

548

75

26

548

150

48

1

14,955

14,955

1

3

2,740

675

11,237

150

150

3

2,740

675

11,237

150

150

5,239

351

274

53

24

-

4,888

1

769

203

3,855

30

30

2014

2014

5,201

313

274

26

13

-

4,888

1

769

203

3,855

30

30

12,430

420

366

28

21

5

12,010

5

768

49

10,961

43

184

11,722

422

392

16

11

3

11,300

7

763

58

10,283

37

152

(Restated)

2013

Equity method

(in million Baht)

2013

Cost method

75

16

16

-

-

-

59

-

-

-

45

2

12

2014

15

-

-

-

-

-

15

-

-

-

-

-

15

2013

Dividend income

Fin a nci a l S t a t ement s

Total

50.00

TOP-NTL Pte. Ltd.

Jointly-controlled entities

(Thailand) Co., Ltd. 33.33

20.00

PTT Energy Solutions Co., Ltd.

Thome Ship Management

20.00

(%)

2013

2014

2014

2013

Paid-up capital

Consolidated financial statements Ownership interest

PTT ICT Solutions Co., Ltd.

Associates

follows:

Investments in associates and jointly-controlled entities as at 31 December 2014 and 2013, and dividend income for the years then ended were as

29

NOTES TO TH E FINA NCIAL STATEMENTS

218 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


20.00 11.88*

PTT Energy Solutions Co., Ltd.

Global Power Synergy Co., Ltd.

(%)

11.88*

20.00

20.00

2013

11,537

11,237

150

150

2014

11,537

11,237

150

150

2013

Paid-up capital

Separate financial statements

2013

1,261

1,201

30

30

1,261

1,201

30

30

(in million Baht)

2014

Cost method

27

13

2

12

2014

15

-

-

15

2013

Dividend income

None of the group’s investment in associates and jointly-controlled entries are publicly listed and consequently do not have published price quotations.

* The Company and a subsidiary (Thaioil Power Co., Ltd.) hold a 11.88% and 27.71% interest in Global Power Synergy Co., Ltd. respectively.

Total

20.00

2014

Ownership interest

Thai Oil Public Company Limited and its Subsidiaries

PTT ICT Solutions Co., Ltd.

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

ANNUAL REPORT 2014

Fi n an c i al Statements

219


220

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

As at 31 December 2014 and 2013, the financial information on associates and jointly-controlled entities which have been accounted for using the equity method and not adjusted for the percentage ownership held by the Group are as follows:

Ownership

Total

Total

Total

Profit

interest

assets

liabilities

revenues

(loss)

(%)

(in million Baht)

2014 Associates PTT ICT Solutions Co., Ltd.

20

2,531

1,598

3,017

226

PTT Energy Solutions Co., Ltd.

20

426

209

569

39

Global Power Synergy Co., Ltd.

39.59*

44,004

16,846

23,502

1,928

Maesod Clean Energy Co., Ltd.

30

2,025

1,862

1,860

(29)

Ubon Bio Ethanol Co., Ltd.

21.28

6,974

4,202

3,485

24

Thome Ship Management (Thailand) Co., Ltd.

33.33

113

99

68

(7)

56,073

24,816

32,501

2,181

Jointly-controlled entities TOP-NTL Pte. Ltd.

50

12

2

15

4

TOP-NTL Shipping Trust

50

133

92

25

(5)

TOP Nautical Star Co., Ltd.

35

890

810

507

(42)

TOP-NYK MarineOne Pte. Ltd.

50

1,948

1,217

330

(21)

59,056

26,937

33,378

2,117

Total


221

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Ownership

Total

Total

Total

Profit

interest

assets

liabilities

revenues

(loss)

(%)

(in million Baht)

2013 Associates PTT ICT Solutions Co., Ltd.

20

1,947

1,190

2,362

214

PTT Energy Solutions Co., Ltd.

20

412

225

452

21

39.59*

50,492

25,494

25,493

1,505

30

2,257

2,065

1,523

(8)

Ubon Bio Ethanol Co., Ltd.

21.28

6,679

3,931

3,579

159

Thome Ship Management (Thailand) Co., Ltd.

33.33

294

273

47

22

62,081

33,178

33,456

1,913

Global Power Synergy Co., Ltd. (Restated) Maesod Clean Energy Co., Ltd.

Jointly-controlled entities TOP-NTL Pte. Ltd.

50

6

1

9

3

TOP-NTL Shipping Trust

50

81

58

17

(4)

TOP Nautical Star Co., Ltd.

35

758

711

15

(28)

TOP-NYK MarineOne Pte. Ltd.

50

2,068

1,284

319

57

64,994

35,232

33,816

1,941

Total


222

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 15

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Investment properties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

88

88

844

679

-

-

-

5

-

-

252

160

88

88

1,096

844

(6)

(6)

(66)

(41)

-

-

(11)

(25)

Reversal impairment loss

6

-

66

-

At 31 December

–

(6)

(11)

(66)

Note

Cost At 1 January Addition Reclassification from property, plant and equipment

16

At 31 December

Impairment losses At 1 January Reclassification from property, plant and equipment

16

Net book value At 1 January

82

82

778

638

At 31 December

88

82

1,085

778

Investment properties as at 31 December 2014 and 2013 were valued by a firm of independent professional valuers, at open market values on an existing use basis and income approach. The appraised value of the Group and the Company was Baht 240 million and Baht 1,726 million respectively (2013: Bath 217 million and Baht 1,071 million respectively). Therefore, in 2014, the Group and the Company reversed impairment loss in amount of Baht 6 million and 66 million, respectively.


– as reported

disposal of subsidiary

on consolidation

-

-

-

-

(2)

-

(9)

153

1

1,656

-

1,656

Buildings

-

-

-

(5)

-

-

5

-

5

improvements

-

(40)

-

-

1,079

230

83,914

-

83,914

equipment

plant and

-

-

-

-

42

-

23,003

-

23,003

plants

Paraxylene

-

-

-

-

36

-

5,368

(10,455)

15,823

plants

Power

-

-

-

-

-

-

193

-

193

facilities

mission

Trans-

8

(2)

-

(257)

27

34

3,898

(1,113)

5,011

equipment

and plant

equipment

Machinery,

Consolidated financial statements Oil

-

-

(417)

-

144

14

3,416

-

3,416

crew boats

tankers and

chemical

and liquid

-

(3)

(1)

(22)

12

38

621

-

621

and others

equipment

office

fixtures,

Furniture,

-

(2)

-

(3)

-

-

35

-

35

Vehicles

Total

(11,568)

1

-

-

(23)

(1,416)

12,295

9

(49)

(418)

(319)

-

12,727

6,169 132,026

-

6,169 143,594

in progress

Construction

(in million Baht)

ANNUAL REPORT 2014

Translation differences

Disposals

for sale (note 12)

Transfers to asset held

-

(77)

Transfers, net

Transfers out from

115

3,748

-

3,748

Additions

– restated

At 1 January 2013

accounting policy

Impact of change in

Land

Leasehold

Refinery

Thai Oil Public Company Limited and its Subsidiaries

Property, plant and equipment

At 1 January 2013

Cost

16

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

223


on consolidation

At 31 December 2014

5,950

-

-

Disposals

Translation differences

-

2,164

3,786

Transfers, net

Additions

1 January 2014

Land

1,805

(1)

-

5

2

1,799

Buildings

-

-

-

-

improvements

Leasehold

96,250

-

(79)

10,967

179

85,183

equipment

plant and

Refinery

Thai Oil Public Company Limited and its Subsidiaries

At 31 December 2013 and

29

23,097

-

-

52

-

23,045

plants

Paraxylene

5,494

-

-

89

1

5,404

plants

Power

193

-

-

-

-

193

facilities

mission

Trans-

4,813

(2)

(27)

1,114

20

3,708

equipment

and plant

equipment

Machinery,

Consolidated financial statements

NOTES TO TH E FINA NCIAL STATEMENTS

Oil

3,847

-

(85)

727

48

3,157

crew boats

tankers and

chemical

and liquid

713

-

(2)

42

28

645

and others

equipment

office

fixtures,

Furniture,

23

-

(8)

-

1

30

Vehicles

Total

(3)

(201)

-

19,107

20,694 162,879

-

-

(12,996)

16,664

17,026 143,976

in progress

Construction

(in million Baht)

224

Fin a nci a l S t a t ement s

THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


-

-

-

-

-

(2)

-

(5)

76

971

-

971

Buildings

-

-

-

(3)

-

3

-

3

improvements

-

(18)

-

-

3,609

57,595

-

57,595

equipment

plant and

-

-

-

-

1,130

7,785

-

7,785

plants

Paraxylene

-

-

-

-

215

3,167

(5,012)

8,179

plants

Power

-

-

-

-

7

126

-

126

facilities

mission

Trans-

2

(2)

-

(146)

231

2,106

(452)

2,558

equipment

and plant

equipment

Machinery,

Consolidated financial statements Oil

-

-

(60)

-

170

622

-

622

crew boats

tankers and

chemical

and liquid

-

(3)

-

(20)

61

475

-

475

and others

equipment

office

fixtures,

Furniture,

-

(2)

-

(2)

4

23

-

23

Vehicles

-

-

-

-

-

-

-

-

in progress

Construction

2

(27)

(60)

(176)

5,503

72,873

(5,464)

78,337

Total

(in million Baht)

ANNUAL REPORT 2014

on consolidation

Translation differences

Disposals

for sale (note 12)

Transfers to asset held

of subsidiary

-

-

-

-

Land

Leasehold

Refinery

Thai Oil Public Company Limited and its Subsidiaries

Transfers out from disposal

for the year

Depreciation charge

– restated

At 1 January 2013

accounting policy

Impact of change in

– as reported

1 January 2013

Depreciation

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

225


At 31 December 2014

- restated

and 1 January 2014

5,939

3,395

3,357

11

(380)

694

759

685

-

-

-

1,111

-

71

1,040

Buildings

-

-

2

-

-

-

-

-

-

-

improvements

31,071

23,997

26,319

-

-

-

65,179

(38)

4,031

61,186

equipment

plant and

13,053

14,130

15,218

-

-

-

10,044

-

1,129

8,915

plants

Paraxylene

1,906

2,022

2,201

-

-

-

3,588

-

206

3,382

plants

Power

54

60

67

-

-

-

139

-

6

133

facilities

mission

Trans-

2,399

1,515

1,790

2

-

2

2,412

(27)

248

2,191

equipment

and plant

equipment

Machinery,

Consolidated financial statements Oil

3,048

2,425

2,794

-

-

-

799

(85)

152

732

crew boats

tankers and

chemical

and liquid

135

132

146

-

-

-

578

-

65

513

and others

equipment

office

fixtures,

Furniture,

Vehicles

5

7

12

-

-

-

18

(7)

2

23

20,694

17,026

6,169

-

-

-

-

-

-

-

in progress

Construction

78,998

65,468

58,760

13

(380)

393

83,868

(157)

5,910

78,115

Total

(in million Baht)

Fin a nci a l S t a t ement s

At 31 December 2013

- restated

At 1 January 2013

Net book value

At 31 December 2014

Reversal of impairment loss

1 January 2014

At 31 December 2013 and

391

-

At 31 December 2014

Impairment losses

-

Disposals

-

1 January 2014

Depreciation charge for the year

Land

Leasehold

Refinery

Thai Oil Public Company Limited and its Subsidiaries

At 31 December 2013 and

29

NOTES TO TH E FINA NCIAL STATEMENTS

226 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


At 31 December 2014 3,831

-

(252)

-

2,152

1,931

-

(160)

824

-

-

3

-

821

-

-

44

-

777

Buildings

and plant

88,248

(78)

-

10,866

179

77,281

(40)

-

1,056

230

76,035

1,071

(25)

-

14

8

1,074

(2)

-

1

14

1,061

equipment

plant and equipment

equipment

Refinery

Machinery,

435

-

-

3

21

411

(2)

-

7

30

376

and others

equipment

fixtures, office

Furniture,

Separate financial statements

4

(3)

-

-

-

7

-

-

-

-

7

Vehicles

8,177

-

-

(10,886)

5,967

13,096

-

-

(1,108)

8,633

5,571

in progress

Construction

102,590

(106)

(252)

-

8,327

94,621

(44)

(160)

-

8,979

85,846

Total

(in million Baht)

ANNUAL REPORT 2014

Disposals

properties (Note 15)

Reclassification to investment

Transfers, net

Additions

1 January 2014

At 31 December 2013 and

Disposals

properties (Note 15)

-

72

2,019

Land

Thai Oil Public Company Limited and its Subsidiaries

Reclassification to investment

Transfers, net

Additions

At 1 January 2013

Cost

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

227


-

Disposals

-

At 31 December 2014

At 31 December 2014

Reversal of impairment loss

properties (Note 15)

-

(320)

(11)

331

(25)

-

-

-

-

-

-

660

-

25

635

-

31

604

Buildings

-

-

-

-

-

-

59,558

(37)

3,641

55,954

(18)

3,222

52,750

-

-

-

-

-

-

845

(25)

50

820

(2)

48

774

equipment

and plant

plant and equipment

equipment

Refinery

Machinery,

-

-

-

-

-

-

364

-

47

317

(2)

46

273

and others

equipment

fixtures, office

Furniture,

Separate financial statements

-

-

-

-

-

-

4

(3)

1

6

-

1

5

Vehicles

-

-

-

-

-

-

-

-

-

-

-

-

-

in progress

Construction

-

(320)

(11)

331

(25)

356

61,431

(65)

3,764

57,732

(22)

3,348

54,406

Total

(in million Baht)

Fin a nci a l S t a t ement s

Reclassification to investment

At 31 December 2013

properties (Note 15)

Reclassification to investment

At 1 January 2013 356

-

Disposals

Impairment losses

-

Depreciation charge for the year

1 January 2014 -

-

Depreciation charge for the year

At 31 December 2013 and

-

Land

Thai Oil Public Company Limited and its Subsidiaries

At 1 January 2013

Depreciation

29

NOTES TO TH E FINA NCIAL STATEMENTS

228 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


3,831

At 31 December 2014 164

186

173

Buildings

and plant

28,690

21,327

23,285

226

254

287

equipment

plant and equipment

equipment

Refinery

Machinery,

71

94

103

and others

equipment

fixtures, office

Furniture,

Separate financial statements

1

2

Vehicles

8,177

13,096

5,571

in progress

Construction

41,159

36,558

31,084

Total

(in million Baht)

in 2014, the Group and the Company reversed impairment loss in amount of Baht 380 million and 320 million, respectively.

ANNUAL REPORT 2014

As at 31 December 2014, the Company’s land was valued by a firm of independent professional valuers, at open market values on an existing use basis. Therefore,

million).

statements. The net book value of land, building and machines and crew boats as at 31 December 2014 amounted to Baht 2,095 million (2013: Baht 1,806

Certain subsidiaries mortgaged their land, building and machines and crew boats as collateral for long-term borrowings as described in note 20 to the financial

3,531 million).

million in the consolidated financial statements (2013: Baht 4,999 million) and amounted to Baht 26,514 million in the separate financial statements (2013: Baht

The gross amounts of the Group’s fully depreciated property, plant and equipment that were still in use as at 31 December 2014, amounted to Baht 28,275

1,600

1 January 2014

1,663

Land

Thai Oil Public Company Limited and its Subsidiaries

At 31 December 2013 and

At 1 January 2013

Net book value

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

229


230

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

17 Intangible assets (in million Baht)

Consolidated financial statements Computer

Customer

License fee

software

database

Goodwill

Total

1,420

498

205

614

2,737

290

40

-

-

330

Transfers out from disposal of subsidiary

-

(13)

-

-

(13)

Translation differences on consolidation

-

-

-

33

33

1,710

525

205

647

3,087

69

24

-

-

93

-

-

-

(6)

(6)

1,779

549

205

641

3,174

838

186

-

-

1,024

74

29

-

-

103

-

(10)

-

-

(10)

912

205

-

-

1,117

81

24

-

-

105

993

229

-

-

1,222

At 1 January 2013

582

312

205

614

1,713

At 31 December 2013 and 1 January 2014

798

320

205

647

1,970

At 31 December 2014

786

320

205

641

1,952

Cost At 1 January 2013 Additions

At 31 December 2013 and 1 January 2014 Additions Translation differences on consolidation At 31 December 2014 Accumulated amortisation At 1 January 2013 Amortisation charge for the year Transfers out from disposal of subsidiary At 31 December 2013 and 1 January 2014 Amortisation charge for the year At 31 December 2014 Net book value


231

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Separate financial statements Computer License fee

software

Total

791

351

1,142

18

39

57

809

390

1,199

16

14

30

825

404

1,229

653

69

722

24

21

45

677

90

767

24

18

42

701

108

809

At 1 January 2013

138

282

420

At 31 December 2013 and 1 January 2014

132

300

432

At 31 December 2014

124

296

420

Cost At 1 January 2013 Additions At 31 December 2013 and 1 January 2014 Additions At 31 December 2014 Accumulated amortisation At 1 January 2013 Amortisation charge for the year At 31 December 2013 and 1 January 2014 Amortisation charge for the year At 31 December 2014 Net book value


232

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

18 Deferred tax Deferred tax assets and liabilities as at 31 December 2014 and 2013 were as follows: (in million Baht)

Consolidated financial statements Assets

Total Set off of tax Net deferred tax assets (liabilities)

Liabilities

2014

2013

2014

2013

1,741

594

(261)

(420)

(261)

(420)

261

420

1,480

174

-

-

(in million Baht)

Separate financial statements Assets

Total Set off of tax Net deferred tax assets (liabilities)

Liabilities

2014

2013

2014

2013

1,707

561

(260)

(418)

(260)

(418)

260

418

1,447

143

-

-


233

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Movements in total deferred tax assets and liabilities during the years 2014 and 2013 were as follows: (in million Baht)

Consolidated financial statements (Charged) / credited to: At

Statement

At

1 January

of income

31 December

2014

(Note 32)

Equity

2014

511

45

-

556

79

(77)

-

2

Loss carry forward

-

1,179

-

1,179

Other

4

-

-

4

594

1,147

-

1,741

(416)

160

-

(256)

(4)

(1)

-

(5)

(420)

159

-

(261)

1,306

-

1,480

Deferred tax assets Employee benefits Impairment losses on assets

Total Deferred tax liabilities Depreciation Other Total Net

174


234

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Consolidated financial statements (Charged) / credited to: At

Transfer out

1 January

Statement

from disposal

At

2013

of income

of subsidiary

31 December

(Restated)

(Note 32)

Equity

(Restated)

2013

Employee benefits

465

48

-

(2)

511

Property, plant and equipment

132

(1)

-

(131)

-

79

-

-

-

79

4

-

-

-

4

680

47

-

Depreciation

(577)

161

-

-

(416)

Finance lease receivable

(588)

(1)

-

589

-

(5)

-

-

5

-

(29)

29

-

-

-

(1)

(3)

-

-

(4)

(1,200)

186

-

594

(420)

(520)

233

-

461

174

Deferred tax assets

Impairment losses on assets Other Total

(133)

594

Deferred tax liabilities

Amortisation of transmission facilities transferred to EGAT Other account receivable from winning legal case regarding excise tax assessment Other Total Net


235

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Separate financial statements (Charged) / credited to: At

Statement

At

1 January

of income

31 December

2014

(Note 32)

Equity

2014

482

44

-

526

79

(77)

-

2

-

1,179

-

1,179

561

1,146

-

1,707

(416)

160

-

(256)

(2)

(2)

-

(4)

(418)

158

-

(260)

1,304

-

1,447

Deferred tax assets Employee benefit Impairment losses on assets Loss carry forward Total

Deferred tax liabilities Depreciation Other Total Net

143


236

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Separate financial statements (Charged) / credited to: At

Statement

At

1 January

of income

31 December

2013

(Note 32)

Equity

2013

435

47

-

482

79

-

-

79

514

47

-

561

(577)

161

-

(416)

-

(2)

-

(2)

(577)

159

-

(418)

(63)

206

-

143

Deferred tax assets Employee benefit Impairment losses on assets Total

Deferred tax liabilities Depreciation Other Total Net

Deferred tax asset arising from loss carry forward that has not been recognised in the financial statements as at 31 December 2014 amounted to Baht 422 million (2013: Baht 104 million).


237

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 19

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Other non-current assets (in million Baht)

Long-term loans to savings co-operative of employees

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

651

598

651

598

94

105

76

85

323

365

333

376

38

24

1

2

341

338

48

46

1,447

1,430

1,109

1,107

Deferred natural gas pipeline facilities, raw material pipeline and the use of land, net Deferred land lease arrangement and registration fees, net Other deferred charges, net Refundable deposits and other Total

20

Interest-bearing liabilities (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

- Secured

355

391

-

-

- Unsecured

142

273

-

-

-

-

3,760

5,836

- Secured

245

163

-

-

- Unsecured

505

321

-

-

11,589

12,330

11,589

12,330

12,836

13,478

15,349

18,166

Note

Current Short-term borrowings

Short-term borrowings from related companies

6

Current portion of long-term borrowings from financial institutions

Unsecured debentures


238

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

- Secured

3,654

911

-

-

- Unsecured

2,877

3,404

-

-

60,734

57,070

60,734

57,070

67,265

61,385

60,734

57,070

80,101

74,863

76,083

75,236

Non-current Long-term borrowings from financial institutions

Unsecured debentures

Total

The periods to maturity of interest-bearing liabilities as at 31 December 2014 and 2013 were as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Within one year

12,836

13,478

15,349

18,166

After one year but within five years

12,455

17,475

7,697

14,213

After five years

54,810

43,910

53,037

42,857

Total

80,101

74,863

76,083

75,236


239

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Secured interest-bearing liabilities as at 31 December 2014 and 2013 were secured on the following assets: (in million Baht)

Consolidated

Separate

financial statements

financial statements

Note

2014

2013

2014

2013

7

309

-

-

-

8

246

-

-

-

16

2,095

1,806

-

-

2,650

1,806

-

-

Cash at banks - current, savings and fixed deposits Current investments in fixed deposits Land, building and machines, power plant and crew boat - carrying value

Total

As at 31 December 2014 the Group and the Company had unutilised long-term credit facilities totalling Baht 20,216 million and Baht 14,323 million respectively (2013: Baht 23,340 million and Baht 14,290 million respectively). The currency denomination of interest-bearing liabilities as at 31 December 2014 and 2013 was as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Thai Baht

33,278

23,333

29,260

23,836

United States Dollars

46,823

51,400

46,823

51,400

-

130

-

-

80,101

74,863

76,083

75,236

Other Total


240

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Interest-bearing liabilities as at 31 December 2014 and 2013 were as follows: (in million Baht)

Short-term borrowings Short-term borrowings from related companies

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

497

664

-

-

-

-

3,760

5,836

7,281

4,799

-

-

Debentures

72,323

69,400

72,323

69,400

Total

80,101

74,863

76,083

75,236

Long-term borrowings from financial institutions

Long-term borrowings

Details of principal features of the Group’s long-term borrowings as at 31 December 2014 and 2013 were as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013

Subsidiaries : 1)

Baht 565 million Loan Facility Agreement at interest MLR less a margin, payable in three-month installments commencing in November 2010

2)

275

325

-

-

1,125

1,275

-

-

195

242

-

-

156

192

-

-

Baht 1,500 million Loan Facility Agreement at interest MLR less a margin, payable in semi-annual installments commencing in September 2012

3)

Baht 324 million Loan Facility Agreement at interest MLR less a margin, payable in monthly installments commencing in April 2012

4)

Baht 228 million Loan Facility Agreement at interest MLR less a margin, payable in monthly installments commencing in January 2013


241

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

(in million Baht)

5)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013

Baht 365 million Loan Facility Agreement at interest MLR less a margin, payable in monthly installments commencing in June 2014

6)

344

242

-

-

365

73

-

-

300

300

-

-

829

1,200

-

-

1,128

950

-

-

1,282

-

-

-

1,282

-

-

-

Baht 365 million Loan Facility Agreement at interest MLR less a margin, payable in monthly installments commencing in October 2014

7)

Baht 300 million Loan Facility Agreement at interest MLR less a margin, payable in semi-annual installments commencing in September 2015

8)

Baht 1,200 million Loan Facility Agreement at interest 6-month FDR plus a margin, payable in semi-annual installment June 2014

9)

Baht 1,800 million Loan Facility Agreement at interest 6-month FDR plus a margin, payable in semi-annual installments commencing in June 2015

10) Baht 3,875 million Loan Facility Agreement at interest THBFIX plus a margin, payable in three-months installments commencing in June 2016 11) Baht 3,875 million Loan Facility Agreement at interest THBFIX plus a margin, payable in three-months installments commencing in June 2016 Total

7,281

4,799

-

-


242

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Debentures On 12 March 2014, the Company issued debentures to institutional investors and/or high net worth investors totalling Baht 15,000 million as detailed below : Tranche No. 1: the 3-year principal amount of Baht 2,000 million, maturing on 12 March 2017 at a coupon rate of 3.41% per annum Tranche No. 2: the 5-year principal amount of Baht 3,000 million, maturing on 12 March 2019 at a coupon rate of 4.13% per annum Tranche No. 3: the 7-year principal amount of Baht 3,000 million, maturing on 12 March 2021 at a coupon rate of 4.61% per annum Tranche No. 4: the 10-year principal amount of Baht 7,000 million, maturing on 12 March 2024 at a coupon rate of 4.84% per annum On 23 January 2013, the Company issued USD 1.0 billion dual-tranche debentures to foreign institutional investors. An aggregate principal amount of USD 500 million of the 10-year tranche due 2023 was issued at a coupon rate of 3.625% per annum and an aggregate principal amount of USD 500 million of the 30-year tranche due 2043 was issued at a coupon rate of 4.875% per annum. Details of the Company’s debentures as at 31 December 2014 and 2013 were as follows: (in million Baht)

Debentures Less discount on debentures Total

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

72,899

69,994

72,899

69,994

(576)

(594)

(576)

(594)

72,323

69,400

72,323

69,400

As at 31 December 2014 the Company has cross currency swap contracts with the local financial institutions for hedging foreign exchange and interest rate exposure of long-term debts for Baht currency totalling Baht 2,500 million (2013: Baht 7,000 million). All counterparties agree to pay the interest and the notional amount according to terms and conditions of the contracts.


243

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 21

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Trade accounts payable (in million Baht)

Consolidated

Separate

financial statements

financial statements

Note

2014

2013

2014

2013

6

7,426

16,653

9,007

19,023

Other parties

10,385

14,901

9,452

13,116

Total

17,811

31,554

18,459

32,139

Related parties

The currency denomination of trade accounts payable as at 31 December 2014 and 2013 was as follows: (in million Baht)

Thai Baht United States Dollars Total

22

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

15,750

18,507

16,525

19,266

2,061

13,047

1,934

12,873

17,811

31,554

18,459

32,139

Other payable (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Accrued operating expenses

161

240

61

124

Oil Fuel Fund payable

529

219

529

219

Other payables

1,744

1,603

707

1,459

Other

1,496

1,236

1,357

1,052

Total

3,930

3,298

2,654

2,854


244

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 23

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Employee benefit obligations

Movement in the present value of the defined benefit obligations: (in million Baht)

Defined benefit obligations at 1 January

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

2,635

2,473

2,455

2,305

Benefits paid

(119)

(99)

(117)

(94)

Current service costs and interest

275

271

248

244

Actuarial gain recognised in the year

(7)

-

-

-

Decrease from disposal of subsidiary

-

(10)

-

-

2,784

2,635

2,586

2,455

Defined benefit obligations at 31 December

The expense is recognised in the following line items in the statement of income: (in million Baht)

Cost of sale of goods and rendering of services Selling expenses Administrative expenses Total

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

198

194

176

172

1

1

-

-

76

76

72

72

275

271

248

244

Principal actuarial assumptions as at 31 December 2014 and 2013:

Consolidated financial statements and Separate financial statements % per annum

Discount rate Salary increases rate Employee turnover Mortality rate

Interest rate of long-term Thai Government Bond 4.0-10.0 0.0-1.5

Base on Thailand Mortality Ordinary 2008 (TMO08)


245

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 24

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Share capital 2014 Par value

Number

per share

of shares

(in Baht)

2013 Number Amount

of shares

Amount

(million shares / million Baht)

Authorised At 1 January - Ordinary shares

10

2,040

20,400

2,040

20,400

10

2,040

20,400

2,040

20,400

10

2,040

20,400

2,040

20,400

10

2,040

20,400

2,040

20,400

At 31 December - Ordinary shares

Issued and paid-up At 1 January - Ordinary shares At 31 December - Ordinary shares

25

Additional paid-in capital and reserves

Share premium Section 51 of the Public Companies Act B.E. 2535 requires companies to set aside share subscription monies received in excess of the par value of the shares issued to a reserve account (“share premium”). Share premium is not available for dividend distribution.

Legal reserve Section 116 of the Public Companies Act B.E. 2535 requires that a company shall allocate not less than 5% of its annual net profit, less any accumulated losses brought forward (if any), to a reserve account (“legal reserve”), until this account reaches an amount not less than 10% of the registered authorised capital. The legal reserve is not available for dividend distribution.


246

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS

29

Thai Oil Public Company Limited and its Subsidiaries

Fair value changes The fair value changes account within equity comprises the cumulative net change in the fair value of available-for-sale financial assets until the investments are derecognised or impaired.

Currency translation differences The currency translation differences account within equity comprises all foreign currency differences arising from the translation of the financial statements of foreign operations.

26

Segment information

Segment information is presented in respect of the Group’s business segments. The primary format, business segments, is based on the Group’s management and the internal reporting structure provided to the chief operating decision maker. Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.

Reportable segments The Group comprises the following main business segments: Segment 1

:

Oil refinery

Segment 2

:

Lube base oil refinery

Segment 3

:

Petrochemical

Segment 4

:

Power generation

Segment 5

:

Oil and chemical products transportation services

Segment 6

:

Solvent

Segment 7

:

Ethanol

Segment 8

:

Other


2,218

Net derivative gain on hedging

Administrative expenses (2,074)

(345)

3,222

(102)

(163)

138

38

-

-

1,507

(25,053)

6,827

19,733

(79)

(68)

393

27

-

-

(1,688)

(58,399)

29,724

26,987

Petrochemical

(15)

-

23

35

-

-

483

(4,736)

4,176

1,043

(97)

-

16

3

-

-

351

(848)

576

623

Oil and chemical product tranPowersportation generation services

(207)

(203)

23

21

-

-

693

(9,129)

56

9,766

Solvent

(49)

(26)

22

-

-

-

252

(1,452)

431

1,273

Ethanol

For the year ended 31 December 2014

(24)

-

1

-

-

-

68

(493)

561

-

Other

484

327

(1,753)

-

-

(5,963)

798

102,263

(101,465)

-

Eliminations

(2,163)

(478)

2,085

996

2,218

-

(4,060)

(394,150)

-

390,090

Total

(in million Baht)

ANNUAL REPORT 2014

Selling expenses

Other income

872

5,963

Dividend income

Net foreign exchange gain

(6,524)

(396,303)

59,114

330,665

Gross profit (loss)

rendering of services

Cost of sale of goods and

- Inter-segment

- External

rendering of services

Revenue from sale of goods

Oil refinery

Lube base oil refinery

Thai Oil Public Company Limited and its Subsidiaries

Information about reportable segments

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

247


933

1,112

-

1,112

1,112

(306)

1,418

-

1,418

-

Lube base oil refinery

(1,520)

(53)

(1,467)

(1,520)

3

(1,523)

(108)

(1,415)

-

Petrochemical

1,125

-

1,125

1,125

(75)

1,200

(49)

1,249

723

148

50

98

148

-

148

(97)

245

(28)

Oil and chemical product tranPowersportation generation services

173

20

153

173

(41)

214

(113)

327

-

Solvent

134

77

57

134

-

134

(61)

195

(4)

Ethanol

For the year ended 31 December 2014

37

-

37

37

(8)

45

-

45

-

Other

(5,846)

228

(6,074)

(5,846)

-

(5,846)

208

(6,054)

53

Eliminations

(3,704)

322

(4,026)

(3,704)

920

(4,624)

(3,966)

(658)

744

Total

(in million Baht)

Fin a nci a l S t a t ement s

Profit (loss) for the year

933

Non-controlling interests

933

1,347

(414)

(3,746)

3,332

-

Owners of the Company

Attributable to :

Profit (loss) for the year

Reversal of income tax (expense)

tax expense

Profit (loss) before income

Finance costs

costs and income tax expense

Profit (loss) before finance

entities

and jointly-controlled

Oil refinery

Thai Oil Public Company Limited and its Subsidiaries

Share of gain of associates

29

NOTES TO TH E FINA NCIAL STATEMENTS

248 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


1,292 (3,412) 3,086

Net derivative gain on hedging

Net foreign exchange gain (loss)

Other income

Gain (loss) disposal of investment -

(1,892) -

(125)

(232)

166

29

-

-

2,171

-

(72)

(79)

444

242

-

-

4,110

(60,410)

31,335

33,185

Petrochemical

(898)

(16)

-

35

2

-

-

421

(4,995)

4,120

1,296

-

(202)

-

26

7

-

-

393

(838)

683

548

Oil and chemical product tranPowersportation generation services

-

(209)

(177)

20

21

-

-

792

(8,989)

79

9,702

Solvent

1

(53)

(17)

24

-

-

-

285

(1,220)

375

1,130

Ethanol

For the year ended 31 December 2013 (Restated)

-

(15)

-

24

-

-

-

74

(442)

513

3

Other

-

479

431

(1,751)

-

-

(3,039)

648

105,225

(104,577)

-

Eliminations

(897)

(2,105)

(477)

2,074

(3,111)

1,292

-

17,033

(397,542)

-

414,575

Total

(in million Baht)

ANNUAL REPORT 2014

Administrative expenses

(403)

3,039

Dividend income

Selling expenses

8,139

(24,783)

5,779

61,693

(401,090)

21,175

Lube base oil refinery

347,536

Gross profit

rendering of services

Cost of sale of goods and

- Inter-segment

- External

and rendering of services

Oil refinery

Thai Oil Public Company Limited and its Subsidiaries

Revenue from sale of goods

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

249


6,051

-

Non-controlling interests 1,668

-

1,668

1,668

(340)

4,014

10

4,004

4,014

(631)

4,645

-

4,645

-

Petrochemical

44

6

38

44

(66)

110

(6)

116

572

146

28

118

146

(1)

147

(102)

249

25

Oil and chemical product tranPowersportation generation services

263

32

231

263

(74)

337

(110)

447

-

Solvent

213

99

114

213

-

213

(59)

272

32

Ethanol

For the year ended 31 December 2013 (Restated)

67

-

67

67

(16)

83

-

83

-

Other

(2,928)

47

(2,975)

(2,928)

-

(2,928)

257

(3,185)

47

Eliminations

9,538

222

9,316

9,538

(1,160)

10,698

(3,787)

14,485

676

Total

(in million Baht)

Fin a nci a l S t a t ement s

Profit for the year

6,051

6,051

(32)

Owners of the Company

Attributable to :

Profit for the year

Income tax expense

2,008

Profit before income tax expense 6,083

2,009

-

(1)

9,849

-

Lube base oil refinery

(3,766)

Finance costs

and income tax expense

Profit before finance costs

entities

and jointly-controlled

Oil refinery

Thai Oil Public Company Limited and its Subsidiaries

Share of gain of associates

29

NOTES TO TH E FINA NCIAL STATEMENTS

250 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


Investments in associates

jointly-controlled entities

Total liabilities

Other non-current liabilities

Debentures

from financial institutions

Long-term borrowings

100,973

2,895

60,734

-

7,296

11,589

-

18,459

153,047

5,004

41,159

1,794

78

-

-

240

-

-

1,476

10,703

72

2,932

-

-

-

4,120

2,810

769

Lube base oil refinery

6,902

34

-

2,564

547

-

-

3,757

26,827

750

20,123

-

-

-

1,660

828

3,466

Petrochemical

2,799

-

-

657

1,620

-

171

351

15,778

65

6,888

-

7,672

-

567

52

534

2,722

15

-

2,145

171

-

340

51

4,348

8

3,161

419

5

-

594

37

124

Oil and chemical product tranPowersportation generation services

4,248

47

-

970

2,615

-

158

458

6,768

1,598

2,181

-

-

-

930

586

1,473

Solvent

As at 31 December 2014

1,295

7

-

195

993

-

80

20

2,910

3

1,554

-

817

-

204

224

108

Ethanol

199

161

-

-

38

-

-

-

297

167

-

-

-

-

86

-

44

Other

(15,169)

(374)

-

-

(8,035)

-

-

(6,760)

(27,876)

(1,755)

1,000

-

2,256

(14,545)

(7,997)

(41)

(6,794)

Eliminations

105,763

2,863

60,734

6,531

5,485

11,589

749

17,812

192,802

5,912

78,998

419

12,011

-

50,788

28,533

16,141

Total

(in million Baht)

ANNUAL REPORT 2014

Other current liabilities

Current portion of debenture

from financial institutions

long-term borrowings

Current portion of

Trade accounts payable

Total assets

Other non-current assets

Property, plant and equipment

-

1,261

Investments in subsidiaries

Investments in

50,624 14,545

Other current assets

16,417 24,037

Inventories

Oil refinery

Thai Oil Public Company Limited and its Subsidiaries

Trade accounts receivable

29

NOTES TO TH E FINA NCIAL STATEMENTS

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

251


76

2,719

6,620

37

-

1,953

-

-

1,029

58

-

172

694

11,438

33

2,164

-

7,097

-

1,558

2,556

15

-

2,061

175

-

263

42

4,081

7

2,737

422

7

-

675

40

193

4,489

43

-

950

2,755

-

-

741

6,849

1,308

1,902

-

-

-

965

756

1,918

Solvent

1,525

13

-

275

1,094

-

50

93

2,998

3

1,520

-

821

-

154

362

138

Ethanol

190

137

-

-

43

-

-

10

311

141

-

-

-

-

63

-

107

Other

(19,959)

(319)

-

-

(9,039)

-

-

(10,601)

(30,246)

(1,405)

634

-

2,113

(11,920)

(8,975)

(26)

(10,667)

Eliminations

113,681

2,721

57,070

4,315

5,206

12,330

485

31,554

208,662

4,324

65,468

422

11,299

-

49,894

48,509

28,746

Total

and rendering of services

Revenue from one customer represents approximately Baht 173,581 million (2013: Baht 192,982 million) of the Group’s revenue from sale of goods

Major customer

-

57,070 2,680

-

298

9,369

113,627

453

-

-

-

-

12,330

31,153 6,130

13,115 2,306

32,139

168,963

769

16,678

-

5,621

49

537

Oil and chemical product tranPowersportation generation services

As at 31 December 2013 (Restated)

(in million Baht)

Fin a nci a l S t a t ement s

Total liabilities

Trade accounts payable Current portion of long-term borrowings from financial institutions Current portion of debenture Other current liabilities Long-term borrowings from financial institutions Debentures Other non-current liabilities

Total assets

68

3,400

-

3,275

-

1,261 -

-

36,558

-

4,659

45,174 11,920

1,740

1,886 3,227

6,345

Petrochemical

28,289

Lube base oil refinery

42,361

Oil refinery

Thai Oil Public Company Limited and its Subsidiaries

Trade accounts receivable Inventories Other current assets Investments in subsidiaries Investments in associates Investments in jointly-controlled entities Property, plant and equipment Other non-current assets

29

NOTES TO TH E FINA NCIAL STATEMENTS

252 THAI OIL PUBLIC COMPANY LIMITED ANNUAL REPORT 2014


253

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 27

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Other income (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

Interest income

1,082

1,596

1,157

1,634

Land lease income

38

18

79

68

Service income

52

50

1,160

1,075

Reversal of impairment loss

386

-

386

-

Other

527

410

440

309

2,085

2,074

3,222

3,086

Total

28

Administrative expenses (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

Advisory and legal fees

104

221

96

213

Personnel expenses

839

881

670

703

91

98

54

59

-

108

-

-

Other

1,129

797

1,254

916

Total

2,163

2,105

2,074

1,891

Depreciation Impairment loss on asset


254

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Employee benefit expenses (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

199

204

146

156

Contributions to provident fund

18

19

14

16

Retirement gratuity fund

12

14

12

14

Other

76

137

66

95

305

374

238

281

1,861

1,830

1,258

1,289

Contributions to provident fund

124

117

97

94

Retirement gratuity fund

149

141

149

141

Other

443

379

312

300

2,577

2,467

1,816

1,824

2,882

2,841

2,054

2,105

Management Salaries and wages

Other employees Salaries and wages

Total

The Group established a contributory registered provident fund to which the employees contribute monthly at rates ranging from 2% to 15% of their basic salaries and by the Group at rates ranging from 2% to 15% of the employees’ basic salaries. Membership to the funds is on a voluntary basis. The provident funds are registered with the Ministry of Finance as juristic entities and are managed by licensed Fund Managers.


255

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 30

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Expenses by nature

The statements of income include an analysis of expenses by function. Significant expenses by nature are detailed as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

Changes in finished goods and work in progress

6,488

(1,596)

5,622

(2,064)

347,614

362,347

361,286

375,403

Natural gas used

8,105

7,506

3,950

3,177

Employee benefits expense

2,881

2,841

2,054

2,105

Depreciation and amortisation

6,512

6,033

4,292

3,820

15,140

14,491

15,140

14,491

Purchase and raw materials used

Excise tax

31

Finance costs (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

3,796

3,736

3,663

3,720

191

55

83

46

3,987

3,791

3,746

3,766

(21)

(5)

-

-

3,966

3,786

3,746

3,766

Interest expense: financial institutions and other Financial expenses

Capitalised as cost of property plant and equipment under construction Net


256

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 32

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Expense (reversal) of income tax (in million Baht)

Note

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

Current tax expense Current year Adjustment for prior years

Deferred tax expense

401

1,393

-

238

(15)

-

(43)

-

(1,306)

(233)

(1,304)

(206)

(920)

1,160

(1,347)

32

18

Movements in temporary differences Total

Reconciliation of effective tax rate (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

Profit (loss) before income tax expense

(4,624)

10,698

(413)

6,083

(925)

2,140

(83)

1,217

Income not subject to tax

(30)

(1,156)

(1,283)

(1,336)

Expenses not deductible for tax purposes

66

183

62

151

Utilisation of previously unrecognised tax losses

(16)

(7)

-

-

Over provided in prior years

(15)

-

(43)

-

(920)

1,160

(1,347)

32

Income tax using the Thai corporation tax rate

Total


THAI OIL PUBLIC COMPANY LIMITED

29

257 Fi n an c i al Statements

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Income tax reduction Royal Decree No. 530 B.E. 2554 dated 21 December 2011 grants a reduction in the corporate income tax rate for the three accounting periods 2012, 2013 and 2014; from 30% to 23% for the accounting period 2012 which begins on or after 1 January 2012 and to 20% for the following two accounting periods 2013 and 2014 which begin on or after 1 January 2013 and 2014, respectively. Royal Decree No. 577 B.E. 2557 dated 10 November 2014 extends the reduction to 20% for the accounting period 2015 which begins on or after 1 January 2015 The Group has applied the reduced tax rate of 20% in measuring deferred tax assets and liabilities as at 31 December 2014 and 2013 in accordance with the clarification issued by the FAP in 2012.

33

Promotional privileges

By virtue of the provisions of the Industrial Investment Promotion Act of B.E. 2520, the Company and certain local subsidiaries have been granted privileges by the Board of Investment relating to oil refinery, power and steam generation, petroleum product production, chemical product production, ethanol product production, marine transportation, offshore crude oil unloading facilities and industrial zone. The privileges granted include: a)

an exemption from payment of import duty and tax on machinery and equipment as approved by the Board of Investment.

b) an exemption from payment of corporate income tax for promoted operations for periods of 3 to 8 years from the dates on which the income is first derived from such operations or 8 years from the date on which the income is received subsequent to when the privileges were granted, and c) a 50% reduction in the normal corporate income tax rate on the net profit derived from certain promotional operations for a period of five years, commencing from the expiry date in (b) above As promoted companies, the Company and its subsidiaries must comply with certain conditions and restrictions provided for in the promotional certificates.


258

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Summary of revenue from promoted and non-promoted businesses: (in million Baht)

Consolidated financial statements

Export sales Local sales

2014

2013 (Restated)

Non-

Non-

Promoted

promoted

Promoted

promoted

businesses

businesses

Total

businesses

businesses

Total

42,646

28,922

71,568

56,395

22,275

78,670

325,168

98,078

423,246

359,351

84,414

443,765

Eliminations

(104,724)

(107,860)

Total revenues

390,090

414,575

(in million Baht)

Separate financial statements

Export sales Local sales Total revenues

2014

2013

Non-

Non-

Promoted

promoted

Promoted

promoted

businesses

businesses

Total

businesses

businesses

Total

33,498

3,831

37,329

40,986

3,530

44,516

312,486

39,964

352,450

333,774

30,939

364,713

389,779

409,229


259

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 34

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Basic earnings (losses) per share

The calculations of basic earnings (losses) per share for the years ended 31 December 2014 and 2013 were based on the profit (loss) for the years attributable to owners of the Company and the weighted average number of ordinary shares outstanding during the years as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2014

2013

2013 (Restated)

Profit (loss) for the year attributable to owner of the Company

(4,026)

9,316

934

6,051

2,040

2,040

2,040

2,040

4.57

0.46

2.97

Weighted average number of ordinary shares outstanding during the year Basic earnings (losses) per share (in Baht)

35

(1.97)

Dividends

At the meeting of the Board of the Directors of the Company held on 29 August 2014, the Company’s Board of Directors approved the appropriation of 2014 interim dividends at Baht 0.56 per share, totalling Baht 1,142 million. The interim dividends were paid to the Company’s shareholders in September 2014. At the annual general meeting of the shareholders of the Company held on 2 April 2014, the Company’s shareholders approved the appropriation of 2013 annual dividends at Baht 2.30 per share, totalling Baht 4,692 million. After a deduction of the interim dividends of Baht 0.80 per share which were already paid to the Company’s shareholders in September 2013, the remaining dividends of Baht 1.50 per share, totalling Baht 3,060 million, were already paid to the Company’s shareholders in April 2014. At the meeting of the Board of the Directors of the Company held on 31 August 2013, the Company’s Board of Directors approved the appropriation of 2013 interim dividends at Baht 0.80 per share, totalling Baht 1,632 million. The interim dividends were paid to the Company’s shareholders in September 2013. At the annual general meeting of the shareholders of the Company held on 2 April 2013, the Company’s shareholders approved the appropriation of 2012 annual dividends at Baht 2.70 per share, totalling Baht 5,508 million. After a deduction of the interim dividends of Baht 0.50 per share which were paid to the Company’s shareholders in September 2012, the remaining dividends of Baht 2.20 per share, totalling Baht 4,488 million, were paid to the Company’s shareholders in April 2013.


260

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 36

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Financial instruments

Financial risk management policies The Group is exposed to normal business risks from changes in market interest rates and currency exchange rates and from non-performance of contractual obligations by counterparties. The Group does not hold or issue derivative financial instruments for speculative or trading purposes. Risk management is integral to the whole business of the Group. The Group has a system of controls in place to create an acceptable balance between the cost of risks occurring and the cost of managing the risks. The management continually monitors the Group’s risk management process to ensure that an appropriate balance between risk and control is achieved.

Capital management The objectives of the Group’s capital management are to safeguard the Group’s ability to continue as a going concern in order to provide returns to the Group’s shareholders and benefits to other stakeholders. The management sets strategies to support the Group’s operations for more efficiency, and better performances and stronger financial status, including dividend and capital management policies to maintain the optimal capital structure and cost of capital.

Interest rate risk Interest rate risk is the risk that future movements in market interest rates will affect the results of the Group’s operations and its cash flows. Hence, the Group has hedging agreements with various investment-grade financial institutions to protect against the risk of rising interest rates. The effective interest rates of loans as at 31 December 2014 and 2013 and the periods in which those assets mature were as follows: Consolidated financial statements Effective interest rate

Within 1 year

(% per annum)

After 1 year

Total

(in million Baht)

2014 Non-current Long-term loans to savings co-operative of employees Loans to employees Total

MLR less margin MMR less margin

44

651

695

1

2

3

45

653

698


261

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Consolidated financial statements Effective interest rate

Within 1 year

(% per annum)

After 1 year

Total

(in million Baht)

2013 Non-current Long-term loans to savings co-operative of employees Loans to employees

MLR less margin MMR less margin

Total

42

598

640

1

4

5

43

602

645

Separate financial statements Effective interest rate

Within 1 year

(% per annum)

After 1 year

Total

(in million Baht)

2014 Current Short-term loans to subsidiaries

MMR rate not exceeding the average MLR of 5 banks less margin

4,013

-

4,013

44

651

695

4,057

651

4,708

2,923

-

2,923

42

598

640

2,965

598

3,563

Non-current Long-term loans to savings

MLR less margin

co-operative of employees Total 2013 Current Short-term loans to subsidiaries

MMR rate not exceeding the average MLR of 5 banks less margin

Non-current Long-term loans to savings

MLR less margin

co-operative of employees Total

The effective interest rates of borrowings from financial institutions and debentures as at 31 December 2014 and 2013 and the periods in which those liabilities mature were disclosed in note 20 to the financial statements.


262

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Foreign currency risk The Group is exposed to foreign currency risk relating to purchases of raw materials and long-term borrowings which are denominated in foreign currencies. However, the Group enters into short-term currency hedging contracts for short term foreign currency exposures when appropriate. As at 31 December 2014 and 2013 the Group was exposed to foreign currency risk in respect of financial assets and liabilities denominated in the following currencies: (in million Baht)

Consolidated

Separate

financial statements

financial statements

Note

2014

2013

2014

2013

Cash and cash equivalents

7

5,187

5,478

4,709

5,031

Trade accounts receivable

9

4,659

7,621

3,229

4,982

512

186

511

186

U.S. Dollars

Other receivables Interest-bearing liabilities

20

(46,823)

(51,400)

(46,823)

(51,400)

Trade accounts payable

21

(2,061)

(13,047)

(1,934)

(12,873)

(318)

(226)

(67)

(208)

(38,844)

(51,388)

(40,375)

(54,282)

Other payables

Other currencies Cash and cash equivalents

7

109

17

-

-

Trade accounts receivable

9

201

282

-

-

1

4

-

2

-

(130)

-

-

Other receivables Interest-bearing liabilities

20

Trade accounts payable

21

Other payables

(2)

-

-

-

(49)

(46)

(49)

(45)

260

127

(49)

(43)

(38,584)

(51,261)

(40,424)

(54,325)

3,944

(599)

115

-

(34,640)

(51,860)

(40,309)

(54,325)

Gross exposure in statement of financial position Currency forwards Net exposure


263

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Credit risk Credit risk is the potential financial loss resulting from the failure of a customer or counterparty to settle its financial and contractual obligations to the Group as and when they fall due. The Group has no significant credit risk with any single counterparty or group of counterparties since the Group maintains business with large customers in petroleum and power industries and requires full first class collateral for the rest.

Liquidity risk The Group monitors its liquidity risk and maintains a level of cash and cash equivalents deemed adequate by management to finance the Group’s operations and to mitigate the effects of fluctuations in cash flows.

Fair values The fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction. The following methods and assumptions are used by the Group to estimate the fair value of each class of financial instrument. The fair value of cash and cash equivalents, trade and other short-term receivables is taken to approximate the carrying value due to the relatively short-term maturity of these financial instruments. The fair values of investments in equity securities, which are available for sales, are determined by reference to their net asset value at the reporting date. The fair value of bank overdrafts and short-term borrowings from financial institutions and trade accounts payable and others, are taken to approximate their fair values due to the relatively short-term maturity of these financial instruments. The fair value of long-term loans and borrowings carrying a floating rate, which is considered to be market rate, are taken to approximate their fair values. The fair value of non-derivative financial liabilities, which is determined for disclosure purposes, is calculated based on the present value of future principal and interest cash flows, discounted at the market rate of interest at the reporting date or based on market price, if available.


264

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Fair values of debentures, together with the carrying values shown in the statement of financial position as at 31 December 2014 and 2013 were as follows: (in million Baht)

Consolidated

Separate

financial statements

financial statements

Fair

Carrying

Fair

Carrying

value

value

value

value

11,764

11,589

11,764

11,589

Debentures

62,487

60,734

62,487

60,734

Total

74,251

72,323

74,251

72,323

11,753

12,330

11,753

12,330

Debentures

53,554

57,070

53,554

57,070

Total

65,307

69,400

65,307

69,400

2014 Current Debentures

Non-current

2013 Current Debentures

Non-current


265

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 37

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Commitments with non-related parties (in million Baht)

Consolidated

Separate

financial statements

financial statements

2014

2013

2014

2013

10,535

22,955

1,604

15,035

1,130

1,113

-

-

764

750

-

-

12,429

24,818

1,604

15,035

Within one year

208

208

201

201

After one year but within five years

903

851

872

842

After five years

786

852

621

852

1,897

1,911

1,694

1,895

82

134

-

-

Forward exchange contracts

3,944

599

115

-

Letters of guarantee issued by financial institutions

1,288

584

290

404

Crude oil purchase agreements

31,279

45,617

31,279

45,617

Total

36,593

46,934

31,684

46,021

Capital commitments Project construction agreements License agreement Other agreement Total

Non-cancellable operating lease commitments

Total

Other commitments Inventory management services agreements

Power Purchase Agreements The Electricity Generating Authority of Thailand (“EGAT�) has a power purchase agreement for a period of 25 years with a subsidiary expiring in 2023 whereby the subsidiary will supply the electric energy to EGAT at the agreed quantity and price. As the contracted party with EGAT, the subsidiary must comply with conditions and restrictions provided for in the agreement.


266

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29 38

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Contingent liabilities and contingent assets

As at 31 December 2014 the Group had the following contingent liabilities and contingent assets: a) The Company has crack spread swap and time spread swap with foreign companies (“counterparties”). The Company has or the counterparties have commitments to make payments for the differences between the fixed price and floating price for each period. As at 31 December 2014 the Company had oil volume under the agreements totaling 15.8 million barrels (2013: 20.7 million barrels). b) The Company has commodity option agreements with foreign companies (“counterparties”). The Company has or the counterparties have commitments to make payments for the differences between the strike price and floating price of the crude oil price at maturity date. As at 31 December 2014 the Company had no crude oil volume under the agreements (2013: Baht 0.3 million).

39

Insurance policy

As at 31 December 2014 the Group has an All Risks and Loss of Profit Insurance Policy (“ALOP”) from a syndicate of insurers and reinsurers for a total insured value of U.S. Dollars 9,513 million (2013: U.S. Dollars 9,242 million). Such policy is renewed on an annual basis. Certain subsidiaries have assigned their rights to proceeds from insurance claims under the ALOP to the lenders under certain borrowings agreements.

40

Event after the reporting period

At the meeting of the Board of Directors of the Company held on 12 February 2015, the Company’s Board of Directors approved the submission for approval at the annual general meeting of the shareholders of the Company the appropriation of 2014 annual dividends at Baht 1.16 per share, totalling Baht 2,366 million. After a deduction of the interim dividends of Baht 0.56 per share which were paid to the Company’s shareholders in September 2014, the remaining dividends of Baht 0.60 per share, totalling Baht 1,224 million, are scheduled for payment on 29 April 2015. This dividend is subject to the approval of the Company’s shareholders at the annual general meeting to be held on 3 April 2015.


267

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29 41

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Thai Financial Reporting Standards not yet adopted

A number of new and revised TFRS have been issued but are not yet effective and have not been applied in preparing these financial statements. Those new and revised TFRS become effective for annual financial periods beginning on or after 1 January in the year indicated in the following table, are as follow;

TFRS

Topic

TAS 1 (revised 2014)

Presentation of Financial Statements

2015

TAS 2 (revised 2014)

Inventories

2015

TAS 7 (revised 2014)

Statement of Cash Flows

2015

TAS 8 (revised 2014)

Accounting Policies, Changes in Accounting Estimates and Errors

2015

TAS 10 (revised 2014)

Events after the Reporting Period

2015

TAS 11 (revised 2014)

Construction Contracts

2015

TAS 12 (revised 2014)

Income Taxes

2015

TAS 16 (revised 2014)

Property, Plant and Equipment

2015

TAS 17 (revised 2014)

Leases

2015

TAS 18 (revised 2014)

Revenue

2015

TAS 19 (revised 2014)

Employee Benefits

2015

TAS 20 (revised 2014)

Accounting for Government Grants and Disclosure of Government Assistance

Year effective

2015

TAS 21 (revised 2014)

The Effects of Changes in Foreign Exchange Rates

2015

TAS 23 (revised 2014)

Borrowing Costs

2015

TAS 24 (revised 2014)

Related Party Disclosures

2015


268

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

TFRS

Topic

Year effective

TAS 26 (revised 2014)

Accounting and Reporting by Retirement Benefit Plans

2015

TAS 27 (revised 2014)

Separate Financial Statements

2015

TAS 28 (revised 2014)

Investments in Associates and Joint Ventures

2015

TAS 29 (revised 2014)

Financial Reporting in Hyperinflationary Economies

2015

TAS 33 (revised 2014)

Earnings per Share

2015

TAS 34 (revised 2014)

Interim Financial Reporting

2015

TAS 36 (revised 2014)

Impairment of Assets

2015

TAS 37 (revised 2014)

Provisions, Contingent Liabilities and Contingent Assets

2015

TAS 38 (revised 2014)

Intangible Assets

2015

TAS 40 (revised 2014)

Investment Property

2015

TFRS 2 (revised 2014)

Share-based Payment

2015

TFRS 3 (revised 2014)

Business Combinations

2015

TFRS 4 (revised 2014)

Insurance Contracts

2016

TFRS 5 (revised 2014)

Non-current Assets Held for Sale and Discontinued Operations

2015

TFRS 6 (revised 2014)

Exploration for and Evaluation of Mineral Resources

2015

TFRS 8 (revised 2014)

Operating Segments

2015

TFRS 10

Consolidated Financial Statements

2015

TFRS 11

Joint Arrangements

2015

TFRS 12

Disclosure of Interests in Other Entities

2015

TFRS 13

Fair Value Measurement

2015


269

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

TFRS

Topic

TSIC 10 (revised 2014)

Government Assistance - No Specific Relation to Operating Activities

TSIC 15 (revised 2014)

Operating Leases - Incentives

TSIC 25 (revised 2014)

Income Taxes - Changes in the Tax Status of an Entity or its Shareholders

TSIC 27 (revised 2014)

Year effective

2015 2015

2015

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

2015

TSIC 29 (revised 2014)

Service Concession Arrangements: Disclosures

2015

TSIC 31 (revised 2014)

Revenue - Barter Transactions Involving Advertising Services

2015

TSIC 32 (revised 2014)

Intangible Assets - Web Site Costs

2015

TFRIC 1 (revised 2014)

Changes in Existing Decommissioning, Restoration and Similar Liabilities

TFRIC 4 (revised 2014)

Determining whether an Arrangement contains a Lease

TFRIC 5 (revised 2014)

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

TFRIC 7 (revised 2014)

2015 2015

2015

Applying the Restatement Approach under TAS 29 (revised 2014) Financial Reporting in Hyperinflationary Economies

2015

TFRIC 10 (revised 2014)

Interim Financial Reporting and Impairment

2015

TFRIC 12 (revised 2014)

Service Concession Arrangements

2015

TFRIC 13 (revised 2014)

Customer Loyalty Programmes

2015


270

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

29

ANNUAL REPORT 2014

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

TFRS

Topic

TFRIC 14

TAS 19 (revised 2014) - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

Year effective

2015

TFRIC 15 (revised 2014)

Agreements for the Construction of Real Estate

2015

TFRIC 17 (revised 2014)

Distributions of Non-cash Assets to Owners

2015

TFRIC 18 (revised 2014)

Transfers of Assets from Customers

2015

TFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

2015

The Group has made a preliminary assessment of the potential initial impact on the financial statements of those new and revised TFRS assessed to have the greatest potential impact on the financial statements in the period of initial application. These new and revised TFRS are as follows:

TFRS 10 – Consolidated Financial Statements and TFRS 12 – Disclosures of Interests in Other Entities TFRS 10 provides a control model to determine which investee to be consolidated, as a result, the Parent company has control over the Group. The Group needs to derecognise fair value derived from business combination under purchase method, and apply the similar to pooling of interest method under the accounting practice for business combination under common control. TFRS 12 brings together into a single standard all the disclosure requirements about an entity’s interests in its subsidiaries, joint arrangements, associates and unconsolidated structured entities. The Group is currently assessing these disclosure requirements in comparison with the existing disclosures. TFRS 12 requires the disclosure of information about the nature, risks and financial effects of these interests.


271

THAI OIL PUBLIC COMPANY LIMITED

Fi n an c i al Statements

ANNUAL REPORT 2014

29

NOTES TO THE FINANCIAL STATEMENTS Thai Oil Public Company Limited and its Subsidiaries

Management estimates that the impact on the consolidated financial statements will be as follows: (in million Baht)

Consolidated statement of income for the year ended 31 December 2014 Increase in cost of sales of goods and rendering services

21

Decrease in share of profit of associates

114

Total increase in net loss

135

Total increase in basic loss per share (in Baht)

0.07

(in million Baht)

Consolidated statement of financial position

31 December

1 January

2014

2014

Increase in investment in associates

684

798

Increase in property, plant and equipment

121

142

Increase in surplus on business restructuring under common control

331

331

Increase in retained earnings

364

478

Increase in non-controlling interests

110

131


272

THAI OIL PUBLIC COMPANY LIMITED

Fin a nci a l S t a t ement s

30

ANNUAL REPORT 2014

AUDIT FEES OF THE AUDITORS 2014

1. Audit Fees The company, subsidiaries and Thaioil Group Registered Provident Fund paid for the audit fees to the auditors’ company for the latest account period amounting to Baht 6,303,000 (six million three hundred and three thousand baht only).

2. Non-Audit Fees The company and subsidiaries paid for non-audit fees for monitoring the performance compliance with the condition of the BOI Promotion Certificate to the auditor’s company for the latest account period amounting to Baht 795,000 (seven hundred and ninety five thousand baht only).


Professionalism

Ownership and Commitment

Social Responsibility

Integrity

Teamwork and Collaboration

Initiative

Vision Focus

Excellence Striving


Bangkok Office

Sriracha Office and Refiner y

555/1 Energy Complex Building A, 11 th Floor,

42/1 Moo 1, Sukhumvit Road Km. 124, Tungsukla,

Vibhavadi Rangsit Road, Chatuchak, Chatuchak,

Sriracha, Chonburi 20230, Thailand

Bangkok 10900, Thailand

Tel: +66(0)-3840-8500, +66(0)-3835-9000

Tel: +66(0)-2797-2999, +66(0)-2797-2900, +66(0)-2299-0000

Fax: +66(0)-3835-1554, +66(0)-3835-1444

Fax: +66(0)-2797-2970

www.thaioilgroup.com

www.thaioilgroup.com


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.