125 Valuation techniques and inputs used for fair value measurement Cash - The fair value is assumed to approximate its book value in the statement of financial position. Interbank and money market items - deposits at financial institutions - The fair value is assumed to approximate their book value in the statement of financial position due to their short-term nature. Derivatives - The fair value is based on quoted market prices. When there is no observable market price, the fair value is measured using a valuation technique that uses observable inputs such as interest rates and foreign exchange rates, obtained from reliable sources and adjusted to reflect counterparty credit risk. Investments - The fair value of marketable securities is based on the latest bid price of the last working day of the year. - The fair value of debt securities is determined using the yield rates quoted by the Thai Bond Market Association. - The fair value of unit trusts is determined from their net asset value. - The fair value of investments in non-marketable equity securities is determined using common valuation techniques such as book value or adjusted book value. Loans to customers - The fair value of floating rate loans is assumed to approximate their book value, net of allowance for expected credit loss. - The fair value of fixed rate loans is determined by discounting the expected future cash flows at the interest rate of similar loans, net of allowance for expected credit loss. - The fair value of loans purchase of receivables is determined by discounting the expected cashflow at the effective interest rate, net of allowance for expected credit loss. 341 แบบ 56-1 One Report / รายงานประจ� ำปี 2564 บริษัท ทุนธนชาต จ� ำกัด (มหาชน)
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