Page 284 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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11. Installment sale receivables and accrued interest receivables

11.1 Movement of installment sale receivables

(Unit: Million Baht)

For the years ended 31 December
2022 2021

Beginning balance 2,027 2,315
Bangkok Commercial Asset Management Public Co., Ltd.
Add: Addition during the year 995 705
Less: Received during the year (728) (958)

Sale cancellation (36) (35)
Ending balance 2,258 2,027

Add: Gain on modification of contract 119 135
Accrued interest receivables 134 79

Installment sale receivables and accrued interest receivables 2,511 2,241
Less: Deferred gross profit of installment sale (1,350) (1,191)

Allowance for expected credit loss (258) (217)
Installment sale receivables and accrued interest receivables - net 903 833

11.2 Classified by loan classification

As at 31 December 2022 and 2021, installment sale receivables classified by loan
classification as follows:

(Unit: Million Baht)
31 December 2022 31 December 2021
Installment sale Installment sale

receivables and receivables and
accrued Allowance for accrued Allowance for
interest expected interest expected
receivables credit loss receivables credit loss

Financial assets with no significant
increase in credit risk 1,106 33 707 22
Financial assets with significant

increases in credit risk 650 71 733 153
Financial assets that are credit-
impaired 755 154 801 42

Total 2,511 258 2,241 217

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