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9 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).
10 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)
11 Cash collection from NPAs management business to net NPAs is calculated from the sum of cash collection
Bangkok Commercial Asset Management Public Co., Ltd.
received from NPAs management business divided by the sum of (i) properties for sale - net; and (ii) installment
and receivables - net (average).
12 Allowance for impairment of NPAs to NPAs is calculated from Allowance for impairment of NPAs divided by
properties for sale (after revaluation)
* For 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