Page 211 - E-BOOK

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Remark Debt service coverage ratio (Cash Basis) is calculated from cash flows from operating divided by sum of (i) cash
paid on repayment of loans and debt securities; (ii) cash paid on debentures; (iii) cash paid on purchase of
property, plant, and equipment; (iv) cash paid on purchase of intangible assets; and (v) cash paid on dividend
payment to shareholders.
8
Dividend payout ratio is calculated from cash paid on dividend payment stipulated in statement of cash flows
divided by net profit of the preceeding year.
9*
Interest bearing debt to equity ratio is calculated from debt issud and borrowing divided by shareholders’ equity
(average)
10
Cash collection from NPLs management business to net NPLs is calculated from the sum of cash collection
received from NPLs management business divided by loans purchased - net (average). See“Cash collection
received from our NPLs management business
Allowance for doubtful accounts to NPLs is calculated from allowance for doubtful accounts of loans purchased
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divided by loans purchased (before less allowance for doubtful accounts)
Cash collection from NPAs management business to net NPAs is calculated from the sum of cash collection
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received from NPAs management business divided by the sum of (i) properties for sale - net; and (ii) installment
and receivables – net (average). See “Cash collection receieved from our NPAs management business”
13
Allowance for impairment of NPAs to NPAs is calculated from Allowance for impairment of NPAs divided by
properties for sale (after revaluation) 209
For the year 2019 (restated) and 2020, the calculation method of 1) Return on assets 2) Return of equity
*
3) Interest coverage ratio, and 4) Interest-bearing debt to equity has been changed according to the announcement
of the Capital Market Supervisory Board No. Tor Chor .44/2020 (No. 19) where 1) Return on Asset (ROA) is calculated
from Earning before interest and tax*100 then divided by (weighted) average total asset. 2) Return on Equity
(ROE) is calculated from Earning before interest and tax*100 then divided by (weighted) average total equity. 3) Interest
Coverage Ratio is calculated from Earning before interest, tax and depreciation cost, then divided by interest expenses, Bangkok Commercial Asset Management Public Co., Ltd.
and 4) Interest bearing debt to equity ratio is calculated from Debts issued and borrowings, including Lease
liabilities, and then divided by total equity.