Page 315 - BTSGroup ONE REPORT 2021/22_EN

BTS Group Holdings Public Company Limited 6.4 Notes to Consolidated Financial Statements 313
Annual Report 2021/22

39. Revenue from contracts with customers

39.1 Revenue recognised in relation to contract balances (contract assets and contract liabilities)

(Unit: Thousand Baht)
Consolidated f nancial Separate
statements f nancial statements
2022 2021 2022 2021
Revenue recognised that was included in contract liabilities at the beginning of the year 197,406 239,656 8,436 10,596

39.2 Revenue to be recognised for the remaining performance obligations

As at 31 March 2022, revenues expected to be recognised in the future relating to performance obligations that are unsatisfied (or partially unsatisfied) of contracts
with customers are as follows:

a) The subsidiaries have revenues relating to the agreements as discussed in Note 10 and 11 to the financial statements.

b) The subsidiaries have revenue aggregating to Baht 920 million (2021: Baht 1,248 million) expected to be recognised in the future relating to performance
obligations that are unsatisfied (or partially unsatisfied) of contracts with customers. The subsidiaries expect to satisfy the performance obligations within
8 years.

40. Interest income
Details of interest income are as follows:

(Unit: Thousand Baht)
Consolidated f nancial statements Separate f nancial statements

2022 2021 2022 2021
Interest income on debt instruments measured at amortised cost 3,555,216 3,048,837 418,109 486,425
Interest income form receivable under finance lease 32,353 - - -
Interest income on FVOCI debt instruments 30,449 49,379 - -
Interest income from FVTPL debt instruments 35,681 33,350 4,890 4,627
Total 3,653,699 3,131,566 422,999 491,052