62 (Unit: Million Baht) Consolidated financial statements For the year ended 31 December 2020 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 4 - - - - 4 Changes due to re-measurement of allowance for credit loss (1) - - - - (1) Ending balance 3 - - - - 3 Investments in debt securities measured at fair value through other comprehensive income Beginning balance 3 - - - - 3 Changes due to re-measurement of allowance for credit loss (2) 1 272 - - 271 Ending balance 1 1 272 - - 274 Loans to customers and accrued interest receivables Beginning balance 196 700 1,787 635 - 3,318 Changes due to re-measurement of allowance for credit loss (223) 50 354 24 - 205 Changes due to reclassification 147 (202) 55 - - - New financial assets purchased or acquired 63 95 31 - - 189 Written-off - - (420) - - (420) Transfer assets type - - (950) - - (950) Ending balance 183 643 857 659 - 2,342 Other assets Beginning balance - 1 49 - 35 85 Changes due to re-measurement of allowance for credit loss - - (2) - 1 (1) New financial assets purchased or acquired - - - - 21 21 Eliminated financial assets - - - - (21) (21) Written-off - - (20) - - (20) Transfer assets type - - 950 - - 950 Ending balance - 1 977 - 36 1,014 (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) 278
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