90 As at 31 December 2021 and 2020, the Company has 116,512,970 treasury shares valued at Baht 5,863 million, which reaches the limit of the budget approved by the Board of Directors. The repurchase program requires that the treasury shares be sold within 3 years from the repurchase date. Moreover, the Company has allocated retained earnings as a treasury share reserve. 28. Other components of equity (Unit: Million Baht) Consolidated financial statements Separate financial statements 2021 2020 2021 2020 (Restated) Surplus from the change in the ownership interests of investments in subsidiaries/ associated companies (4,517) (4,305) (4,517) (4,305) Revaluation surplus on investments Debt instruments 2 32 4 5 Equity instruments 1,319 1,264 684 620 Total 1,321 1,296 688 625 Revaluation deficit on investments Debt instruments - (4) - - Equity instruments (206) (79) (34) (15) Total (206) (83) (34) (15) Total revaluation surplus on investments 1,115 1,213 654 610 Less: Effect of deferred tax (130) (141) (131) (122) Net revaluation surplus on investments 985 1,072 523 488 Revaluation surplus on assets 75 78 49 51 Less: Effect of deferred tax (15) (15) (10) (10) Net revaluation surplus on assets 60 63 39 41 Share of other comprehensive income of subsidiaries companies - - 483 606 Share of other comprehensive income of associated companies and joint venture 167 388 167 388 Share of surplus from the change in the ownership interests in subsidiaries of an associated company 76 81 76 81 Total (3,229) (2,701) (3,229) (2,701) 306
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