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38. Fair value of financial instruments

38.1 Fair value hierarchy

As at 31 December 2022 and 2021, the Company’s significant assets and liabilities that were
measured at fair value, or measured at amortised cost but has to disclosed fair value, are

classified by fair value hierarchy, as follows:

(Unit: Million Baht)
31 December 2022
Bangkok Commercial Asset Management Public Co., Ltd.
Book Fair value
value Level 1 Level 2 Level 3 Total

Assets measured at fair value
Investments
Investments in equity instruments designated to be
measured at fair value through other

comprehensive income 476 76 - 400 476
Assets disclosed at fair value
Cash 86 86 - - 86
Interbank and money market items - deposits

at financial institutions 6,647 6,647 - - 6,647
Loans purchased of receivables and accrued interest
receivables 72,384 - - 72,384 72,384
Installment sale receivables and accrued interest

receivables 903 - - 2,253 2,253
Accrued income from auction sale 12,299 - - 12,299 12,299
Advance for expenses on asset acquisition and others 734 - - 734 734
Other assets

- Employee receivables and accrued interest
receivables 31 - - 31 31
- Advance for legal expenses 39 - - 39 39
Liabilities disclosed at fair value

Debts issued and borrowings 85,552 - 73,088 12,547 85,635

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