51 TMBThanachart Bank Plc. During the year 2020, the Company purchased 15 million additional ordinary shares of TMB Bank Plc. for Baht 32 million, increasing its shareholding by 0.01 percent. In September 2020, TMB Bank Plc. issued another 50 million new ordinary shares and the Company did not exercise its rights to purchase those shares, causing the shareholding to decrease to 20.11 percent. In changing the percentage shareholding, the Company measured the net fair value of the identifiable assets and liabilities at the acquisition date. The amount paid for the assets was Baht 2 million higher than the fair value of the net assets (referring to the latest financial statements available as of the acquisition date). Over the year 2021, the Company and its subsidiaries purchased a further 3,139 million ordinary shares of TMBThanachart Bank Plc. for Baht 3,567 million, resulting in an increase in the Company and its subsidiaries’ shareholding of 3.21 percent, to 23.32 percent as at 31 December 2021 (the separate financial statements: purchased a further 2,602 million ordinary shares for Baht 3,030 million, increasing shareholding by 2.65 percent to 22.76 percent). For the additional shares purchased, the Company and its subsidiaries measured the fair value of the identifiable assets and liabilities at the acquisition date. The fair value calculated in proportion to the interest acquired by Company and its subsidiaries purchase was Baht 6,472 million (referring to the latest financial statements available as of the acquisition date) and the excess of this fair value over cost, amounting to Baht 2,905 million, is recognised as gain on bargain purchase in the consolidated financial statements. At the same time, loss on purchases at prices higher than the fair value of the net assets, which had previously been recognised as cost of investment, were recognised as expenses in the financial statements. MBK Plc. Over the year 2020, the Company purchased a further 43 million ordinary shares of MBK Plc. for Baht 849 million, resulting in an increase in the Company’s shareholding of 2.52 percent, to 22.42 percent. For each purchase, the Company measured the fair value of the identifiable assets and liabilities at the acquisition date. The fair value calculated in proportion to the Company’s purchases totaled Baht 445 million (referring to the latest financial statements available as of the acquisition date) and the excess of the costs of purchases over these fair value, amounting to Baht 404 million, was presented under investment. 267 แบบ 56-1 One Report / รายงานประจ� ำปี 2564 บริษัท ทุนธนชาต จ� ำกัด (มหาชน)
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