26 11.2 Non-controlling interests Movement of non-controlling interests for the years ended 31 December 2023 and 2022 are summarised below. (Unit: Million Baht) Consolidated financial statements 2023 2022 Balance at beginning of year 225 217 Dividends paid (25) (35) Share of gain for the year 11 3 Increase in portion of investment of non-controller of a subsidiary - 40 Balance at end of year 211 225 12. Investments in joint ventures 12.1 Details of investments in joint ventures Investments in joint ventures represent investments in entities which are jointly controlled by the Company and other companies. Details of these investments are as follows: (Unit: Million Baht) Consolidated financial statements Joint ventures Nature of business Country of incorporation Shareholding percentage Cost Carrying amounts based on equity method 2023 2022 2023 2022 2023 2022 (%) (%) WHA Industrial Estate Rayong Company Limited Industrial estate development Thailand 40.00 40.00 320 284 304 274 IRPC Polyol Company Limited Manufacturing and sales of chemical products for polyurethanes Thailand 50.00 50.00 185 185 89 83 Mytex Polymers (Thailand) Company Limited Manufacturing and sales of chemical products Thailand 50.00 50.00 350 350 350 357 Vajira Lab for Society Co., Ltd. Provide analysis and certification services for medical devices Thailand 50.00 50.00 14 14 11 12 Total 869 833 754 726 319 56-1 ONE REPORT 2023 Notes to the Consolidate Financial Statements
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