accounts receivables of more than 120 days, the Company has a policy for allowance for doubtful accounts, which also considers the customers’ payment history and credit-worthiness. As of 30 September 2018

expenses 29.90 28.27 (1.63) (5.45%) Advisor expenses 3.81 1.95 (1.86) (48.82%) Loss on exchange rate 13.90 - (13.90) (100.00%) Reserve for Doubtful Debts - 4.03 4.03 100.00% Others 9.52 11.27 1.75 18.38

Company has recorded an allowance for expected credit losses (Allowance for doubtful accounts) for receivables overdue in accordance with the Thai Financial Reporting Standards No. 9 “Financial Instruments

and support them through the Covid-19 crisis, while strengthening loan portfolio quality through robust control of credit underwriting and risk management and maintaining the allowance for doubtful

entities, obligors, originators, underwriters, and arrangers, on one side, and users of credit ratings on the other. Rating analyses of low quality or produced through a process of questionable integrity are

only after NPAs are sold. Expected credit losses (2019: Bad debts and doubtful accounts) For the three-month period ended June 30, 2020, the Company recorded a total expected credit losses Baht 1,367

excluding loss from sale of foreclosed assets and loss from revaluations stood at 47.8% for 1Q18 comparing to 47.2% yoy. Bad debts and doubtful accounts and loss on debt restructuring totaled Baht 434 million

-to-income ratio excluding loss from sale of foreclosed assets and loss from revaluations stood at 47.8% for 1Q18 comparing to 47.2% yoy. Bad debts and doubtful accounts and loss on debt restructuring

from sale of repossessed cars (credit cost) stood at 1.33% of average loan for the year 2019. Allowance for doubtful accounts and allowance for troubled debt restructuring amounted to Baht 10,589 million

loss provisions (excluding general reserve) and including loss from sale of repossessed cars stood at 1.48% of average loan for 2Q19. Allowance for doubtful accounts and allowance for troubled debt