63 (Unit: Million Baht) Separate 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) Total Investments in debt securities measured at fair value through other comprehensive income Beginning balance 1 - - - 1 New financial assets purchased or acquired - - 30 - 30 Ending balance 1 - 30 - 31 Loans to customers and accrued interest receivables Beginning balance 7 - 19 98 124 Changes due to re-measurement of allowance for credit loss 24 - - 25 49 Ending balance 31 - 19 123 173 Other assets Beginning balance - - 5 - 5 Changes due to re-measurement of allowance for credit loss - - (3) - (3) Ending balance - - 2 - 2 (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) 279 แบบ 56-1 One Report / รายงานประจ� ำปี 2564 บริษัท ทุนธนชาต จ� ำกัด (มหาชน)
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