Page 127 - BAM ONE REPORT 2564 (ENGLISH VERSION)

Form 56-1 One Report 2021
Bangkok Commercial Asset Management Public Co., Ltd. 125

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).
11 Allowance for doubtful accounts to NPLs is calculated from allowance for doubtful accounts of loans
purchased divided by loans purchased (before less allowance for doubtful accounts).
12 Cash collection from NPAs management business to net NPAs is calculated from the sum of cash collection
received from NPAs management business divided by the sum of (i) properties for sale - net; and (ii) installment
and receivables - net (average).
13 Allowance for impairment of NPAs to NPAs is calculated from Allowance for impairment of NPAs divided by
properties for sale (after revaluation).
* 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, and 4) Interest bearing debt to equity ratio is calculated from
Debts issued and borrowings, including Lease liabilities, and then divided by total equity.