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16. Deferred tax assets/liabilities and income tax
16.1 Deferred tax assets/liabilities
As at 31 December 2022 and 2021, the components of deferred tax assets and liabilities
arose from the following transactions.
(Unit: Million Baht)
Changes in deferred tax
Bangkok Commercial Asset Management Public Co., Ltd.
for the years ended
31 December 31 December 31 December
2022 2021 2022 2021
Deferred tax assets
Interest income on loans purchased of
receivables 203 897 (694) (651)
Interest income / gain on installment sale
receivables 92 81 11 (135)
Revaluation and loss on revaluation of investments 12 8 4 (4)
Allowance for expected credit loss 3,423 2,563 860 1,005
Revaluation on properties for sale 1,642 1,649 (7) (65)
Allowance for impairment of properties for sale 108 102 6 5
Depreciation of premises and equipment 46 46 - 2
Revaluation on accrued income from auction sale 20 6 14 (15)
Provisions 200 197 3 -
Other liabilities 55 46 9 -
Total 5,801 5,595 206 142
Deferred tax liabilities
Lease liabilities (1) - (1) -
Direct expenses on debts issued and borrowings (40) (56) 16 18
Total (41) (56) 15 18
Deferred tax assets - net 5,760 5,539
Changes in deferred income tax 221 160
Recognised in profit or loss 222 164
Recognised in other comprehensive income (1) (4)
38
