70 Surplus on revaluation of assets Movements in surplus on revaluation of assets arising from revaluation of land and buildings of the Company and its subsidiaries during the years ended 31 December 2021 and 2020 are summarised below. (Unit: Million Baht) Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Balance - beginning of the year 78 80 51 54 Increase during the year 1 2 - - Transfer out during the year (3) (4) (2) (3) Balance - end of the year (Before related income tax) 76 78 49 51 Surplus on revaluation of assets can neither be offset against deficit nor used for dividend distribution. 18. Intangible assets Movement of intangible assets for the years ended 31 December 2021 and 2020 are as follows: (Unit: Million Baht) For the year ended 31 December 2021 Consolidated financial statements Separate financial statements Computer software Membership fees for Thailand Futures Exchange and others Computer software under development Total Computer software Computer software under development Total Cost 1 January 2021 327 8 37 372 9 - 9 Additions 37 - 90 127 2 1 3 Transfers/disposals 93 (1) (95) (3) 1 (1) - 31 December 2021 457 7 32 496 12 - 12 Accumulated amortisation 1 January 2021 200 8 - 208 8 - 8 Transfers/disposals - (1) - (1) - - - Amortisation for the year 44 - - 44 1 - 1 31 December 2021 244 7 - 251 9 - 9 Net book value 31 December 2021 213 - 32 245 3 - 3 Remaining amortisation year 0 - 10 years 1 - 5 years - 0 - 9 years - Amortisation for the year 44 1 286
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