IRPC One Report EN

- 27 - Reconciliation of summarised financial information Reconciliation of the summarised financial information presented to the carrying amount of its interest in the associates. Summarised financial Information for the years ended December 31, are as follows: Unit : Million Baht UBE Chemicals (Asia) IRPC Clean Power Public Co., Ltd. Co., Ltd. 2021 2020 2021 2020 Opening net assets at January 1, 12,444 13,316 6,349 5,867 Dividend paid during the years - - (230) (857) Legal reserve during the years - - 27 183 Net profit (loss) during the years 808 (872) 1,023 1,156 Closing net assets at December 31, 13,252 12,444 7,169 6,349 Interest in associates (%) 25.00 25.00 48.99 48.99 Carrying value at December 31, 3,313 3,111 3,512 3,110 13. INVESTMENT PROPERTY Investment property as at December 31, consists of: As at December 31, 2021 Unit : Million Baht Consolidated financial statements Balances Additions Disposals Balances as at as at January 1, December 31, 2021 2021 Cost Land 986 - - 986 Buildings 18 - - 18 Total cost 1,004 - - 1,004 Accumulated depreciation Buildings (18) - - (18) Total accumulated depreciation (18) - - (18) Less Allowance for impairment (64) - - (64) Total investment property 922 922 As at December 31, 2020 Unit : Million Baht Consolidated financial statements Balances Additions Disposals Balances as at as at January 1, December 31, 2020 2020 Cost Land 986 - - 986 Buildings 18 - - 18 Total cost 1,004 - - 1,004 Accumulated depreciation Buildings (18) - - (18) Total accumulated depreciation (18) - - (18) Less Allowance for impairment (64) - - (64) Total investment property 922 922 329 NOTES TO THE FINANCIAL STATEMENTS IRPC PUBLIC COMPANY LIMITED

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