96 39. Expected credit loss (reversal) Expected credit loss (reversal) for the years ended 31 December 2021 and 2020 are as follows: (Unit: Million Baht) Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Expected credit loss (reversal) Interbank and money market items - (1) - - Investments in debt securities measured at fair value through other comprehensive income (30) 271 30 1 Loans to customers and accrued interest 659 337 48 (29) Other assets (154) (1) (3) - Loss on disposal of loans to customers 8 - - - Total 483 606 75 (28) 40. Earnings per share Basic earnings per share is calculated by dividing profit for the year attributable to equity holders of the Company (excluding other comprehensive income) by the weighted average number of common shares issued during the year, netting of treasury shares held by the Company. Diluted earnings per share is calculated by dividing profit for the year attributable to equity holders of the Company (excluding other comprehensive income) by the total sum of the weighted average number of common shares outstanding during the year, netting of treasury shares held by the Company, plus the weighted average number of common shares that would be required to be issued to convert all potential common shares to common shares. The calculation assumes that the conversion took place either at the beginning of the year or on the date the potential common shares were issued. 312
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