76 21. Classification of assets As at 31 December 2021 and 2020, the financial assets are classified as follows: (Unit: Million Baht) Consolidated financial statements 2021 Interbank and money market items Debt securities measured at fair value through other comprehensive income Debt securities measured at amortised cost Loans to customers and accrued interest receivables Receivables from purchase and sale of securities Other assets Total Financial assets classified by credit risk Stage 1 (1) 8,950 10,416 - 49,670 843 455 70,334 Stage 2 (2) - - - 5,084 - 21 5,105 Stage 3 (3) - - - 1,887 - 1,084 2,971 POCI (4) - - - 1,195 - - 1,195 Simplified (5) - - - - - 231 231 Total 8,950 10,416 - 57,836 843 1,791 79,836 (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) (Unit: Million Baht) Consolidated financial statements 2020 Interbank and money market items Debt securities measured at fair value through other comprehensive income Debt securities measured at amortised cost Loans to customers and accrued interest receivables Receivables from purchase and sale of securities Other assets Total Financial assets classified by credit risk Stage 1 (1) 7,815 19,211 43 43,987 1,247 1,084 73,387 Stage 2 (2) - 39 - 5,829 - 31 5,899 Stage 3 (3) - - - 1,528 - 978 2,506 POCI (4) - - - 1,249 - - 1,249 Simplified (5) - - - - - 261 261 Total 7,815 19,250 43 52,593 1,247 2,354 83,302 (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) 292
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