The THB 95’524 were the DTAX liabilities balance as per AC1312 corresponding to a ‘cumulated’ result difference between taxable result and IFRS result of THB 477’620 (20% tax rate) as per AC1312. For FY 2014 the temporary difference between taxable result and IFRS result amounted to THB 2’746’320 with a deferred tax impact of THB 549’264 (20% tax rate). The new balance of DTAX liabilities as per AC1412 amounts to THB 644’788 (95’524+549’264).
To me it makes no sense to deduct the DTAX liabilities balance of THB 95’524 as per AC1312 in the reconciliation of FY2014 results (tax result versus IFRS result). This balance was posted under IFRS in FY2013 and can’t be used to explain the difference between taxable result and IFRS result in FY2014.
Please check your reconciliation. May be you have to change your IFRS result.