Page 279 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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9.3 Revaluation surplus on changes in value of investments

As at 31 December 2022 and 2021, revaluation surplus ( deficit) on changes in value of Form 56-1 One Report 2022
investments were as follows:

(Unit: Million Baht)

31 December 2022 31 December 2021
Investments in equity instruments designated

to be measured at fair value through other
comprehensive income
Revaluation surplus on investments 400 388

Revaluation deficit on investments (74) (69)
Total revaluation surplus on changes in value

of investments 326 319
Less: Related income tax (65) (64)

Total revaluation surplus on changes in value
of investments - net 261 255

Changes in revaluation surplus (deficit) on investments for the years ended 31 December 2022
and 2021 were as follows:

(Unit: Million Baht)

For the years ended 31 December
2022 2021

Beginning balance 319 301
Gain from revaluation on investments during the year 7 18

Ending balance 326 319
Less: Related income tax (65) (64)

Total revaluation surplus on investments - net 261 255

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