Page 326 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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(c) Installment sale receivables bearing interest at rates comparable to market rate, the fair

value of installment sale receivables approximates the book value presented in the
statement of financial position before deduct deferred gross profit and after deduct

allowance for expected credit loss.

(d) The fair value of debts issued and borrowings which traded by the Thai Bond Market
Association are determined using yield rates quoted by the Thai Bond Market
Association. The fair value of debts issued and borrowings that bear floating interest
Bangkok Commercial Asset Management Public Co., Ltd.
rates are assumed to approximate their carrying value, and the fair value of debts issued
and borrowings that bear fixed interest rates are determined by discounting the expected
future cash flows by market interest rates on borrowings with similar conditions.

(e) The fair value of non-marketable equity securities is calculated by reference to the
similar dividend yields in the market, or measured at book value on the latest financial
statements. The fair value of marketable securities is calculated based on the latest bid

price of the last working day of the year as quoted on the Stock Exchange of Thailand.

During the current year, there have been no transfers within the fair value hierarchy.

38.2 Reconciliation of financial assets measured at fair value and that are stage 3 is as follows:

(Unit: Million Baht)
For the years ended 31 December

2022 2021
Investments in equity instruments designated to be
measured at fair value through other
comprehensive income

Beginning balance 385 393
Gain (loss) recognised in other comprehensive income 15 (8)

Ending balance 400 385

39. Event after the reporting period

On 23 February 2023, the Board of Directors of the Company passed a resolution to propose

to the 2022 Annual General Meeting of Shareholders, for approval the payment of a dividend
of Baht 0.55 per share, or a total of Baht 1,777.62 million, to the ordinary shareholders.

40. Approval of the financial statements

These financial statements were approved for issuing by the Board of Directors of the

Company on 23 February 2023.

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