69 As at 31 December 2021 and 2020, the Company and its subsidiaries have building improvement, office equipment and vehicles which have been fully depreciated but are still in use. The gross carrying amount before deducting accumulated depreciation and allowance for impairment, amounting to approximately Baht 368 million and Baht 353 million, respectively (separate financial statements: Baht 54 million and Baht 61 million, respectively). The Company and its subsidiaries arranged for an independent professional appraiser to appraise the value of certain assets in 2018 on an asset-by-asset basis. The basis of the revaluation was as follows: - Land were revalued using the market approach. - Building were revalued using the depreciated replacement cost approach, market approach and income approach. Had the land and buildings been carried in the financial statements on a historical cost basis, its net book value as of 31 December 2021 and 2020 would have been as follows: (Unit: Million Baht) Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Land Cost 12 12 3 3 Buildings Cost 183 183 45 45 Accumulated depreciation (117) (108) (37) (36) Net book value 66 75 8 9 Key assumptions used in the valuation are summarised below. Consolidated financial statements Separate financial statements Result to fair value where as an increase in assumption value Price per square wah (Baht) 6,500 - 51,000 51,000 Increase in fair value Building price cost per square meter (Baht) 5,054 - 75,000 5,054 - 75,000 Increase in fair value 285 แบบ 56-1 One Report / รายงานประจ� ำปี 2564 บริษัท ทุนธนชาต จ� ำกัด (มหาชน)
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