Page 253 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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Bangkok Commercial Asset Management Public Company Limited
Table of contents for notes to financial statements Form 56-1 One Report 2022
For the years ended 31 December 2022 and 2021

Note Contents
1. General information
2. Basis for preparation of financial statements

3. New financial reporting standards
4. Significant accounting policies
5. Significant accounting judgements and estimates

6. Classification of financial assets and financial liabilities
7. Cash and cash equivalents

8. Interbank and money market items - deposits at financial institutions
9. Investments
10. Loans purchased of receivables and accrued interest receivables

11. Installment sale receivables and accrued interest receivables
12. Properties for sale
13. Premises and equipment

14. Lease
15. Intangible assets
16. Deferred tax assets/liabilities and income tax

17. Accrued income from auction sale
18. Advance for expenses on asset acquisition and others

19. Other assets
20. Classified assets/asset quality
21. Allowance for expected credit loss of financial assets

22. Debt issued and borrowings
23. Provisions

24. Financial institutions creditors for loan purchased
25. Other liabilities
26. Statutory reserve

27. Capital management
28. Interest income
29. Interest expenses

30. Expected credit loss
31. Earnings per share
32. Dividends

33. Related party transactions