KBank Subsidiaries and ASEAN Economic Strategy

K KASIKORNTHAI ธนาคารกสิกรไทย 开泰银行 KASIKORNBANK TFRS9: Key Changes (Effective: January 1, 2020) Before Outstanding loan 1. Expected Credit Loss of Financial Scope Stage Instruments (Provision) • 5 grades based on aging Model 2. Classification Classes and Measurements 3. Hedge Accounting (Optional) Income approach Non-quoted equity value Derivatives value • %PD given by the BoT • 4 classes based on business model or type of investments i.e. Trading, Available for sales, Held to maturity and General investment Credit fee income = Cash basis Interest income = Contractual basis General investment = Cost basis •. Derivatives value = Accrual basis . After Outstanding loan, contingent and unused limit • 3 grades based on aging and credit risk information • %PD, LGD, EAD by behavioral model over 12-month or lifetime depends on stage • 3 classes based on business model & cash flow characteristics i.e. Fair value through PL, Fair value through OCI & Amortized cost Credit fee income & Interest income amortizing per EIR = • General investment = FVTPL or FVTOCI where no PL recycling for FVTOCI of equity instruments Derivatives value = Fair value บริการทุกระดับประทับใจ K KASIKORNTHAI ธนาคารกสิกรไทย 开泰银行 KASIKORNBANK TFRS 9: Key Changes in Financial Statement Presentation of Thai Banks Assets Cash As is Interbank and money market items - net Statements of Financial Position: Assets To be (TFRS 9) Assets Cash Interbank and money market items - net 131 Derivative assets Investments - net Investments in subsidiaries, associates and joint venture - net Loans to customers and accrued interest receivables - net Loans to customers Accrued interest receivables Total Loans to customers and accrued interest receivables Less Deferred revenue Less Allowance for doubtful accounts Less Revaluation allowance for debt restructuring Total Loans to customers and accrued interest receivables - net Properties foreclosed - net Premises and equipment - net Goodwill and other intangible assets - net Deferred tax assets Financial assets measured at fair value through profit or loss (new) Derivative assets Investments - net Investments in subsidiaries, associates and joint venture - net Loans to customers and accrued interest receivables - net Properties foreclosed - net Premises and equipment - net Goodwill and other intangible assets - net Deferred tax assets Other assets - net Other assets - net บริการทุกระดับประทับใจ 132

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