- 22 - The cost of inventories recognised as expense and included in cost of sales amounting to Baht 206,358 million and Baht 205,880 million in the consolidated and separate statements of profit or loss, respectively (2020 : Baht 149,271 million and Baht 148,780 million in the consolidated and separate statements of profit or loss, respectively). As at December 31, 2021, inventories are presented net of allowance for diminution in value and obsolescence of inventories amounting to Baht 1,111 million in the consolidated and separate financial statements (2020 : Baht 941 million and Baht 940 million in the consolidated and separate statements of financial position). During the year 2021, the allowance for diminution in value and obsolescence of inventories amounting to Baht 170 million has been recognised in the consolidated and separate statements of profit or loss (2020 : Baht 27 million and Baht 28 million in the consolidated and separate statements of profit or loss, respectively). 11. OTHER NON-CURRENT FINANCIAL ASSETS Movements of other non-current financial assets for the year ended December 31, 2021 and 2020 are as follows: As at December 31, 2021 Unit : Million Baht Consolidated financial statements Separate financial statements Opening net book amount 1,692 1,691 Changes in fair value through other comprehensive income (3) (3) Closing net book amount 1,689 1,688 As at December 31, 2020 Unit : Million Baht Consolidated financial statements Available Total other Other General for sale long-term non-current investments investments investments financial assets Opening net book amount 1,626 41 1,667 - The effects from first-time adoption of new accounting policies 5 - 5 - Reclassification to other non-current financial assets (1,631) (41) (1,672) 1,672 Changes in fair value through other comprehensive income - - - 20 Closing net book amount - - - 1,692 Unit : Million Baht Separate financial statements Available Total other Other General for sale long-term non-current investments investments investments financial assets Opening net book amount 1,625 41 1,666 - The effects from first-time adoption of new accounting policies 5 - 5 - Reclassification to other non-current financial assets (1,630) (41) (1,671) 1,671 Changes in fair value through other comprehensive income - - - 20 Closing net book amount - - - 1,691 324 IRPC PUBLIC COMPANY LIMITED 56-1 ONE REPORT 2021
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