- 39 - 12. INVESTMENTS IN FINANCIAL ASSETS Investments in financial assets as at December 31, 2021 and 2020 consisted of: Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Current investments in financial assets Financial assets at amortisation costs - Deposit at bank 18,385 12,779 18,058 12,379 - Bond - 3,496 - 3,496 Financial assets at fair value through other comprehensive income - Deposit at bank (private fund) 100 - 100 - - Bond 896 70 896 70 Total current investments in financial assets 19,381 16,345 19,054 15,945 Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Non-current investments in financial assets Financial assets at fair value through profit or loss - Debt instruments 407 382 374 352 - Equity instruments 191 - - - Financial assets at fair value through other comprehensive income - Debt instruments 1,969 36 1,969 36 - Equity instruments 26,590 670 25,029 4 Total non-current investments in financial assets 29,157 1,088 27,372 392 The fair value of the investments and the valuation methodology for these investments are disclosed in Note 36 and the dividends received in respect of these investments as recorded in the consolidated and separate financial statements totaling Baht 148 million. Other gains (losses) arising on these investments for the year ended December 31, were as follows: Unit : Million Baht Consolidated financial statements Separate financial statements 2021 2021 Net gain arising on financial assets mandatorily measured at FVTPL 22 22 Total 22 22 Unit : Million Baht Consolidated financial statements Separate financial statements 2020 2020 Net loss arising on financial assets mandatorily measured at FVTPL (32) (32) Reclassification of net gain on debt investments classified as at FVTOCI from equity to profit or loss upon disposal 34 34 Total 2 2 271 BUSINESS OPERATION AND PERFORMANCE CORPORATE GOVERNANCE FINANCIAL REPORTS AND FINANCIAL STATEMENTS APPENDIX
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