Page 325 - BAM ONE REPORT 2565 (ENGLISH VERSION)

319

(Unit: Million Baht)
31 December 2021
Book Fair value Form 56-1 One Report 2022

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 469 84 - 385 469
Assets disclosed at fair value
Cash 99 99 - - 99

Interbank and money market items - deposits
at financial institutions 3,334 3,334 - - 3,334
Loans purchased of receivables and accrued interest
receivables 73,406 - - 73,406 73,406
Installment sale receivables and accrued interest
receivables 833 - - 2,024 2,024
Accrued income from auction sale 10,252 - - 10,252 10,252

Advance for expenses on asset acquisition and others 894 - - 894 894
Other assets
- Employee receivables and accrued interest
receivables 34 - - 34 34
- Advance for legal expenses 60 - - 60 60
Liabilities disclosed at fair value
Debts issued and borrowings 80,154 - 62,892 18,042 80,934

The Company has estimated the fair value of financial instruments based on the following
criteria:

(a) Financial assets with short-term maturities or financial assets bearing interest at rates

comparable to market rates include cash, deposits at financial institutions, employee
receivables and accrued interest receivables. The fair value of such assets is estimated
based on the book value presented in the statement of financial position. For accrued

income from auction sale, advance for expenses on asset acquisition, and advance for
legal expenses, their fair value is estimated based on the book value presented in the

statement of financial position since those assets have no maturities specified.

(b) The fair value of loans purchased of receivables is approximate to book value which
calculated based on the present value of cash flows and the expected duration from
debtors or disposal of collateral, with a discount of credit risk-adjusted effective interest

rate of loan.

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