60 Separate financial statements Allowance for expected credit loss provided Number of debtors Debt balances Collateral value in the accounts 2021 2020 2021 2020 2021 2020 2021 2020 Million Million Million Million Million Million Baht Baht Baht Baht Baht Baht 1. Companies which have loan 71 71 106 98 47 38 77 68 settlement problems or have defaulted on the repayment 15. Allowance for expected credit loss Movement of allowance for expected credit loss for the years ended 31 December 2021 and 2020 are as follows: (Unit: Million Baht) Consolidated financial statements For the year ended 31 December 2021 Allowance for expected credit loss Financial assets with credit risk Stage 1 (1) Stage 2 (2) Stage 3 (3) POCI (4) Simplified (5) Total Interbank and money market items (assets) Beginning balance 3 - - - - 3 Changes due to re-measurement of allowance for credit loss - - - - - - Ending balance 3 - - - - 3 Investments in debt securities measured at fair value through other comprehensive income Beginning balance 1 1 272 - - 274 Changes due to re-measurement of allowance for credit loss (1) - (29) - - (30) Change due to reclassification - (1) 1 - - - Ending balance - - 244 - - 244 (1) Stage 1: Financial assets without a significant increase in credit risk (12-mth ECL) (2) Stage 2: Financial assets with a significant increase in credit risk (Lifetime ECL - not credit impaired) (3) Stage 3: Financial assets that are credit impaired (Lifetime ECL - credit impaired) (4) POCI: Financial assets that are credit impaired when purchased or originated (Purchased and originated credit-impaired) (5) Financial assets for which simplified approach is applied (Simplified) 276
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