Page 260 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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4.3 Financial assets - Investments in securities

The Company classified investments in securities as financial assets - debt instruments and

equity instruments, as follows:

Financial assets - Debt instruments

The Company classifies its financial assets - debt instruments as subsequently measured at
amortised cost or fair value in accordance with the Company’s business model for managing

the financial assets and the contractual cash flows characteristics of the financial assets, as
Bangkok Commercial Asset Management Public Co., Ltd.
follows:

a) Financial assets measured at amortised cost

Investments in debt instruments which both of the following conditions are met: the

financial assets are held within a business model whose objective is to hold in order to
collect contractual cash flows, and the contractual terms of the financial assets represent
contractual cash flows that are solely payments of principal and interest on the principal

amount outstanding. The Company classifies such assets as financial assets measured
at amortised cost. These financial assets are initially recognised at fair value on trade

date.

At the end of reporting period, investments in debt instruments measured at amortised
cost are presented in the statement of financial position at amortised cost net of

allowance for expected credit loss (if any).

b) Financial assets measured at fair value through other comprehensive income

Investments in debt instruments which both of the following conditions are met: the
financial assets are held within a business model whose objective is achieved by both
collecting contractual cash flows and selling financial assets, and the contractual terms

of the financial assets represent contractual cash flows that are solely payments of
principal and interest on the principal amount outstanding. The Company classified such

assets as financial assets measured at fair value through other comprehensive income.
These financial assets are initially recognised at fair value.

Subsequently to the initial recognition, unrealised gain or loss on changes in fair value

are presented as a separate item in other comprehensive income. Expected credit loss
is recognised in profit or loss

At the end of reporting period, investments in debt instruments measured at fair value
through other comprehensive income are presented in the statement of financial position

at fair value.

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