Page 240 - E-BOOK

Bangkok Commercial Asset Management Public Company Limited
Table of contents for notes to financial statements
For the year ended 31 December 2020

Note Contents

1. General information
2. Basis for preparation of financial statements
3. Financial reporting standards

4. Significant accounting policies
5. Significant accounting judgements and estimates
6. Restated of prior year statement of financial position compare with deferred tax assets

recognition
7. Cumulative effects of changes in accounting policies due to the adoption of new financial

reporting standards
8. Classification of financial assets and financial liabilities
9. Cash and cash equivalents

10. Interbank and money market items - cash at financial institutions
Annual Report 2020 11. Investments

12. Loans purchased of receivables and accrued interest receivables
13. Installment sale receivables and accrued interest receivables
14. Properties for sale
238
15. Premises and equipment
16. Right-of-use assets
17. Intangible assets

18. Deferred tax assets / income taxes expenses
19. Accrued income from auction sale
20. Advance for expenses on asset acquisition and others

21. Other assets
22. Classified assets/asset quality

23. Allowance for expected credit losses of financial assets / allowance for doubtful accounts
24. Debt issued and borrowings
25. Provisions

26. Accrued interest payables
27. Lease liabilities

28. Other liabilities
29. Share capital
30. Statutory reserve

31. Capital management