KASIKORNBANK Economic and Subsidiaries Performance Overview slide image

KASIKORNBANK Economic and Subsidiaries Performance Overview

K KASIKORNTHAI KIV's Economic Value Economic Profit¹) Million Baht 81 900 - 1,100 2022 2023 KIV's Investment Value²) 21,500 25,000 30,000 No. of Investment 6 14 Loan Book 37,000³) ธนาคารกสิกรไทย 开泰银行 KASIKORNBANK 4,500 - 5,000 2026 65,000 70,000 14 75,000 80,000 40,000 45,000 Significantly increase KBank's corporate values • Faster Speed and Efficiency of Business Operations • Better Cost Effectiveness • More Accessibility in Ecosystems • A Crucial Role to Boost KBank's ROE Performance in the Next 3-5 Years Note: 1) Economic Profits = Profit Sharing of Companies Under KIV + Net Interest Income from Loan to Companies Under KIV + Additional Sale and Service for KBank 2) Investment Value = Capital Injection + Accumulated Profit Sharing of Companies Under KIV + Realized and Unrealized Gains (Losses) on Investment บริการทุกระดับประทับใจ K KASIKORNTHAI ธนาคารกสิกรไทย 开泰银行 KASIKORNBANK Accounting Treatment of KIV on KBank's Consolidated Financial Statements KBank Statement of Financial Position Assets Cash Financial assets measured at FVTPL Investments - net Investments in subsidiaries, associates and joint venture - net Premises and equipment - net Other assets Liabilities and Equity Total Liabilities Total Equity Accounting Treatment: . KIV 1.Subsidiaries Accounting Method: Consolidation 2.Associate / Joint Venture Accounting Method: Equity Method 3.Investment (FVTPL, FVTOCI) Accounting Method: Fair Value Subsidiaries: line by line consolidation to statement of financial position, profit and loss and OCI Associate / Joint Venture: Investment return from net profit as share of profit (loss) from investments using equity method and from OCI as share of OCI from investment using equity method Investment: 。 Investment return as dividend income (equity instrument) and interest income (debt instrument) о Investment value is mark to market to statement of Profit and Loss or OCI subjected to the instrument type บริการทุกระดับประทับใจ KBank Statement of Profit or Loss Interest income - net Fees and service income - net Gain (loss) on financial instrument measured at FVTPL Share of profit (loss) from investments using equity method Dividend income Total other operating expenses Expected credit loss Net Profit Statement of Other Comprehensive Income (OCI) Gain (loss) on investments in equity instruments designed at FVTOCI - net 98 97 40
View entire presentation