TMBThanachart Bank Public Company Limited and its Subsidiaries (Formerly TMB Bank Public Company Limited and its Subsidiaries) Notes to the financial statements For the year ended 31 December 2021 14 Note Contents 1 General information 2 Basis of preparation of the financial statements 3 Significant accounting policies 4 Entire Business Transfer 5 Impact of COVID-19 6 Risk management 7 Fair value of financial assets and financial liabilities 8 Maintenance of capital fund 9 Classification of financial assets and financial liabilities 10 Interbank and money market items, net (assets) 11 Financial assets measured at fair value through profit or loss 12 Derivatives 13 Investments, net 14 Investments in subsidiaries and associates, net 15 Loans to customers and accrued interest receivables, net 16 Allowance for expected credit loss 17 Properties for sale, net 18 Premises and equipment, net 19 Goodwill and other intangible assets, net 20 Deferred tax and income tax 21 Deposits 22 Interbank and money market items (liabilities) 23 Financial liabilities measured at fair value through profit or loss 24 Debts issued and borrowings, net 25 Provisions for employee benefits 26 Provisions for other liabilities 27 Deferred revenue 28 Other liabilities 29 Offsetting of financial assets and financial liabilities 30 Share-based payments - TMBThanachart Stock Retention Program 31 Share capital 32 Legal reserve 33 Appropriation of profit and dividend payment 34 Assets pledged as collateral and under restriction 258 TMBThanachart Bank Public Company Limited
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