Via ODiSy March 22, 2012 PHILIPPINE STOCK EXCHANGE ... - BDO

- 88 -Land Buildings TotalJanuary 1, 2010Cost P 12,123 P 4,537 P 16,660Accumulated depreciation - ( 1,555 ) ( 1,555)Allowance for impairment(see Note 14) ( 1,251) ( 20 ) ( 1,271)Net carrying amount P 10,872 P 2,962 P 13,834Parent BankDecember 31, 2011Cost P 9,694 P 3,611 P 13,305Accumulated depreciation - ( 1,566 ) ( 1,566)Allowance for impairment(see Note 14) ( 2,143) ( 25 ) ( 2,168)Net carrying amount P 7,551 P 2,020 P 9,571December 31, 2010Cost P 10,566 P 3,840 P 14,406Accumulated depreciation - ( 1,417 ) ( 1,417)Allowance for impairment(see Note 14) ( 1,719) ( 118 ) ( 1,837)Net carrying amount P 8,847 P 2,305 P 11,152January 1, 2009Cost P 11,312 P 4,225 P 15,537Accumulated depreciation - ( 1,479 ) ( 1,479)Allowance for impairment ( 1,233) ( 20 ) ( 1,253)Net carrying amount P 10,079 P 2,726 P 12,805A reconciliation of the carrying amounts, at the beginning and end of 2011 and 2010, ofinvestment properties is shown below.BDO Unibank GroupLand Buildings TotalBalance at January 1, 2011,net of accumulateddepreciation and impairment P 9,577 P 2,402 P 11,979Additions 209 80 289Disposals ( 1,531 ) ( 256 ) ( 1,787 )Reclassifications ( 73 ) 320 247Depreciation for the year - ( 397 ) ( 397 )Impairment ( 157 ) ( 37 ) ( 194 )Balance at December 31, 2011,net of accumulateddepreciation and impairment P 8,025 P 2,112 P 10,137