Page 291 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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Form 56-1 One Report 2022

15. Intangible assets

Movement of intangible assets for the years ended 31 December 2022 and 2021 were as
below:

(Unit: Million Baht)

31 December 2022 31 December 2021
Computer Work in Computer Work in
software process Total software process Total
Cost 78 95 173 105 69 174

Less: Accumulated amortisation (40) - (40) (80) - (80)
Net book value 38 95 133 25 69 94

A reconciliation of the net book value of intangible assets for the years ended 31 December
2022 and 2021 were as below:

(Unit: Million Baht)

31 December 2022 31 December 2021
Computer Work in Computer Work in
software process Total software process Total
Net book value
Beginning balance 25 69 94 20 - 20
Additions - cost - 48 48 4 77 81
Transferred in (transferred out) 22 (22) - 8 (8) -

Amortisation during the year (9) - (9) (7) - (7)
Ending balance 38 95 133 25 69 94

As at 31 December 2022 and 2021, the Company had certain items of intangible assets,
which were fully depreciated but are still in use. The gross carrying amount before deducting

accumulated amortisation of those assets totaled Baht 20 million and Baht 66 million,
respectively.

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