Thanachart One Report 2021 - EN

64 (Unit: Million Baht) Separate 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) Total Investments in debt securities measured at fair value through other comprehensive income Beginning balance - - - - - Changes due to re-measurement of allowance for credit loss 1 - - - 1 Ending balance 1 - - - 1 Loans to customers and accrued interest receivables Beginning balance 7 - 21 127 155 Changes due to re-measurement of allowance for credit loss - - - (29) (29) Written-off - - (2) - (2) Ending balance 7 - 19 98 124 Other assets Beginning balance - - 5 - 5 Changes due to re-measurement of allowance for credit loss - - - - - Ending balance - - 5 - 5 (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) 280

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