21 A subsidiary has providing assistance to affected debtors in accordance with the BOT’s guidelines and apply these procedures. - Assistance to loans that are not yet non-performing (Non-NPL), the subsidiary classified as loans with no significant increase in credit risk (Performing or Stage 1), provided that analysis of its status and business shows that the debtor is able to comply with the debt restructuring agreement without compliance monitoring and the debt restructuring is considered a pre-emptive debt restructuring rather than a troubled debt restructuring. If it is a provision of assistance to debtors in accordance with the circular of the BOT No. BOT.RPD.(01)C. 380/2563, classification of the debtor remains at the same stage as before. - Assistance to non-performing loans (NPL), the subsidiary classified as performing loans if the debtor is able to make payment in accordance with the debt restructuring agreement for 3 months or 3 installments consecutively, whichever is the longer period. - The guidelines specified in the appendix of the circular of the BOT relating to assessment of whether there has been a significant increase in credit risk are applied to assess whether a debtor is moving to Stage 2. - If the debt restructuring causes the existing effective interest rate to no longer reflect the estimated cash inflows from the loan, the subsidiary applies a newly calculated effective interest rate to determine the present value of loans that have been restructured and recognise interest income on the basis of this new effective interest rate during the grace period, or in accordance with regulations of the BOT if there is a change. - In measurement of expected credit loss, the subsidiary is able to consider placing less weight on forward-looking information that is the result of the temporary crisis than on information reflecting ability of debt payment from historical experience. In addition, the BOT issued the circular of the BOT No. BOT.RPD.(01)C. 648/2563 “Measures to provide additional assistance to small-sized debtors during the COVID-19 situation - Phase 2” dated 19 June 2020, and the circular of the BOT No. BOT.DRU. C. 480/2564 “Measures to provide assistance to small-sized debtors during the Coronavirus 2019 (COVID-19) situation - Phase 3” dated 14 May 2021, in order to provide additional assistance to debtors. Because a subsidiary company provides assistance to affected debtors and elected to apply the Account Guidance, the amount of those debtors are mentioned in Note 14.2 to the financial statements. 237 แบบ 56-1 One Report / รายงานประจ� ำปี 2564 บริษัท ทุนธนชาต จ� ำกัด (มหาชน)
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