As discussed earlier on Claim 4 analysis in paragraph 39, the asset revaluation was first conducted in 1997 resulting in a significant increase in capital surplus on revaluation from THB 3.22 billion in 1996 to THB 70.63 billion in 1997. Later in 2000 when TPI was under the administration of EPL, another assets revaluation was performed. The capital surplus from revaluation had reduced to THB 42.92 billion at the end of 2000 from THB 64.40 billion in 1999.