Page 283 - BTSGroup ONE REPORT 2021/22_EN

BTS Group Holdings Public Company Limited 6.4 Notes to Consolidated Financial Statements 281
Annual Report 2021/22

19. Investment properties
The net book value of investment properties as at 31 March 2022 and 2021 is presented below.

(Unit: Thousand Baht)

Consolidated f nancial statements Separate f nancial statements
Land awaiting Buildings Land and off ce Total Land awaiting Buildings Total
sales for rent building under sales for rent
construction
As at 31 March 2022:
Cost 2,599,625 554,241 6,396,827 9,550,693 115,036 387,961 502,997
Less: Accumulated depreciation (778) (285,668) - (286,446) - (277,007) (227,007)
Less: Allowance for impairment (49,512) (37,269) - (86,781) (30,240) (18,639) (48,879)
Net book value 2,549,335 231,304 6,396,827 9,177,466 84,796 92,315 177,111
As at 31 March 2021:
Cost 259,162 539,477 5,783,031 6,581,670 89,699 388,170 477,869
Less: Accumulated depreciation (444) (261,908) - (262,352) - (256,621) (256,621)
Less: Allowance for impairment (49,512) (40,925) - (90,437) (30,240) (21,915) (52,155)
Net book value 209,206 236,644 5,783,031 6,228,881 59,459 109,634 169,093

A reconciliation of the net book value of investment properties for the years 2022 and 2021 is presented below.

(Unit: Thousand Baht)
Consolidated f nancial statements Separate f nancial statements
2022 2021 2022 2021
Net book value at beginning of year 6,228,881 5,219,540 169,093 931,870
Addition during the year - at cost 2,969,657 613,214 25,762 16,659
Increase from acquisition of subsidiary - 5,194,140 - -
Disposal/write-off during the year - net book value
as of disposal/write-off date (634) (518,852) (634) (571,550)
Transfer to assets classified as held for sale - (4,087,199) - (91,049)
Transfer out - (160,651) - (100,752)
Depreciation (20,438) (19,502) (17,110) (16,085)
Impairment of investment properties - (11,809) - -